347COUNTY HOSPITALS347.1Reserved.347.2Reserved.347.3Reserved.347.4Reserved.347.5Reserved.347.6Reserved.347.7Tax levies.1aIf a county hospital is established, the board of supervisors, at the time of levying ordinary taxes, shall levy a tax at the rate voted not to exceed fifty-four cents per thousand dollars of assessed value in any one year for the erection and equipment of the hospital, and also a tax not to exceed twenty-seven cents per thousand dollars of value for the improvement, maintenance, and replacements of the hospital, as certified by the board of hospital trustees. However, in counties having a population of two hundred twenty-five thousand or over, the levy for taxes payable in the fiscal year beginning July 1, 2001, and for subsequent fiscal years, for improvements and maintenance of the hospital shall not exceed two dollars and five cents per thousand dollars of assessed value in any one year.bThe proceeds of the taxes constitute the county public hospital fund. The fund is subject to review by the board of supervisors in counties having a population of two hundred twenty-five thousand or over. However, the board of trustees of a county hospital, where funds are available in the county public hospital fund of the county which are unappropriated, may use the unappropriated funds for erecting and equipping hospital buildings and additions to the hospital buildings without authority from the voters of the county.2A levy shall not be made for the improvement, maintenance, or replacements of the hospital until the hospital has been constructed, staffed, and receiving patients. If revenue bonds are issued and outstanding under section 331.461, subsection 2, paragraph “d”, the board may levy a tax to pay operating and maintenance expenses in lieu of the authority otherwise contained in this section not to exceed twenty-seven cents per thousand dollars of assessed value or not to exceed one dollar and twenty-one and one-half cents per thousand dollars of assessed value for improvements and maintenance of the hospital in counties having a population of two hundred twenty-five thousand or over.3In addition to levies otherwise authorized by this section, the board of hospital trustees may certify for levy a tax at the rate, not to exceed twenty-seven cents per thousand dollars of assessed value, necessary to raise the amount budgeted by the board of hospital trustees for support of ambulance service as authorized in section 347.14, subsection 8.4aThe tax levy authorized by this section for operation and maintenance of the hospital may be available in whole or in part to any county with or without a county hospital organized under this chapter, to be used to enhance rural health services in the county. However, the tax levied may be expended for enhancement of rural health care services only following a local planning process. The department of health and human services shall establish guidelines to be followed by counties in implementing the local planning process which shall require legal notice, public hearings, and a referendum in accordance with this subsection prior to the authorization of any new levy or a change in the use of a levy. The notice shall describe the new levy or the change in the use of the levy, indicate the date and location of the hearing, and shall be published at least once each week for two consecutive weeks in a newspaper having general circulation in the county. The hearing shall not take place prior to two weeks after the second publication.bEnhancement of rural health services for which the tax levy may be used includes but is not limited to emergency medical services, health care services shared with other hospitals, rural health clinics, and support for rural health care practitioners and public health services.cWhen alternative use of funds from the tax levy is proposed in a county with a county hospital organized under this chapter, use of the funds shall be agreed upon by the elected board of trustees of the county hospital. When alternative use of funds from the tax levy is proposed in a county without a county hospital organized under this chapter, use of the funds shall be agreed upon by the board of supervisors and any publicly elected hospital board of trustees within the county prior to submission of the question to the voters.dMoneys raised from a tax levied in accordance with this subsection for the purpose of enhancing rural health services in a county without a county hospital shall be designated and administered by the board of supervisors in a manner consistent with the purposes of the levy.[S13, §409-b, -j; C24, 27, 31, 35, 39, §5353; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §347.7; 81 Acts, ch 117, §1061]85 Acts, ch 185, §2; 89 Acts, ch 304, §704; 95 Acts, ch 159, §1, 2; 2001 Acts, ch 75, §1, 2; 2009 Acts, ch 110, §5; 2009 Acts, ch 179, §38; 2017 Acts, ch 109, §11, 20, 21; 2021 Acts, ch 177, §101, 108; 2023 Acts, ch 19, §1107347.8Reserved.347.9Trustees appointment terms of office.1When it has been determined by the voters of a county to establish a county public hospital, the board shall appoint five or seven trustees chosen from among the resident citizens of the county with reference to their fitness for office. The appointed trustees shall hold office until the following general election, at which time their successors shall be elected, three for a term of four years and the remainder for a term of two years, and they shall determine by lot their respective terms, and thereafter their successors shall be elected for regular terms of four years each.2Upon approval of a majority of the current board of trustees, the board may reduce an existing seven-member board to a five-member board. The board shall establish how to reduce the number of trustees on the board and shall provide for a staggered election cycle for election to the five-member board, which election shall be for a term of four years. However, the manner of reducing the number of trustees shall ensure that the current trustees on the seven-member board may continue to hold office through the end of their respective terms.[S13, §409-c; C24, 27, 31, 35, 39, §5355; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.9]86 Acts, ch 1200, §3; 99 Acts, ch 36, §3; 2001 Acts, ch 65, §1; 2009 Acts, ch 110, §6; 2018 Acts, ch 1033, §2; 2019 Acts, ch 148, §1, 2; 2020 Acts, ch 1063, §183; 2025 Acts, ch 123, §25, 26347.9ATrustee eligibility — conflict of interest.1The following persons shall not be eligible to serve as a trustee for a county public hospital:aA person or spouse of a person with medical or special staff privileges in the county public hospital.bA person or spouse of a person who receives direct compensation in an amount greater than one thousand five hundred dollars in a calendar year from the county public hospital.2The transactions of a hospital trustee or a hospital trustee’s spouse shall be limited as follows:aA conflict of interest transaction is a transaction with the hospital in which a hospital trustee or a hospital trustee’s spouse has a direct interest of less than or equal to one thousand five hundred dollars or indirect interest in any amount. A conflict of interest transaction is not voidable on the basis of the conflict of interest if all of the following are true:1The material facts of the transaction and the interest of the trustee or the trustee’s spouse were disclosed or known to the board of hospital trustees.2The board of hospital trustees authorized, approved, or ratified the transaction. A conflict of interest transaction is authorized, approved, or ratified if it receives the affirmative vote of a majority of the disinterested trustees at a meeting where a quorum is present and where three or more trustees are disinterested in the conflict of interest transaction.3The transaction was fair to the hospital at the time of the transaction.bFor the purposes of this section, a trustee has an indirect interest in a transaction if either of the following is true:1Another entity in which the trustee or the trustee’s spouse has a material interest or in which the trustee or the trustee’s spouse is a general partner is party to the transaction.2Another entity of which the trustee or the trustee’s spouse is a director, officer, or trustee is a party to the transaction.3This section does not prohibit a licensed health care practitioner from serving as a hospital trustee if the practitioner’s sole use of the county hospital is to provide health care service to an individual with an intellectual disability as defined in section 4.1.2009 Acts, ch 110, §7; 2012 Acts, ch 1019, §127347.10Vacancies.Vacancies on the board of trustees may be filled by appointment by the remaining members of the board of trustees or, if fewer than a majority of the trustees remain on the board, by the board of supervisors for the period until the vacancies are filled by election. An appointment made under this section shall be for the unexpired balance of the term of the preceding trustee. If a board member is absent for four consecutive regular board meetings, without prior excuse, or fails to comply with more stringent attendance requirements for regular board meetings included in the bylaws governing the board, the member’s position shall be declared vacant and filled as set out in this section.[S13, §409-e; C24, 27, 31, 35, 39, §5356; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.10]94 Acts, ch 1180, §49; 2009 Acts, ch 110, §8; 2018 Acts, ch 1033, §3; 2019 Acts, ch 148, §3347.11Organization meetings quorum.Hospital trustees shall qualify by taking the usual oath of office as provided in chapter 63 and organize by the election of a chairperson, a secretary, and a treasurer. The secretary shall report to the county auditor and county treasurer the names of the chairperson, secretary, and treasurer of the board of hospital trustees as soon as practicable after the qualification of each. A board of hospital trustees shall meet as necessary to adequately oversee the operation of the hospital. A majority of the board of trustees shall constitute a quorum necessary for actions by the board of hospital trustees. The secretary shall maintain a complete record of board meetings, proceedings, and actions.[S13, §409-d; C24, 27, 31, 35, 39, §5357; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.11]97 Acts, ch 170, §86; 2009 Acts, ch 110, §9; 2018 Acts, ch 1033, §4347.12Revenue collected — accounting practices.1Before the fifteenth day of each month, the county treasurer shall give notice to the chairperson of the board of hospital trustees or the chairperson’s designee of the amount of revenue collected for each fund of the hospital to the first day of that month and the county treasurer shall pay the taxes to the treasurer of the hospital as provided in section 331.552, subsection 29.2aThe hospital administrator, or the administrator’s designee, shall ensure that all accounts, funds, reports, and financial statements of the county hospital conform to generally accepted accounting principles as established by the governmental accounting standards board.bThe hospital administrator, or the administrator’s designee, shall file a financial report with the board of hospital trustees on or before the date of each regularly scheduled board meeting for the period of time since the board’s previous regularly scheduled meeting.[S13, §409-d; C24, 27, 31, 35, 39, §5358; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.12]84 Acts, ch 1003, §6; 92 Acts, ch 1024, §2; 99 Acts, ch 36, §4; 2009 Acts, ch 110, §10347.13Board of trustees — duties.A board of hospital trustees’ duties shall include all of the following:1Engage in all activities necessary to manage, control, and govern the hospital unless otherwise prohibited under this chapter.2Exercise all the rights and duties of hospital trustees including but not limited to authorizing the delivery of any health care service, assisted or independent living service, or other ancillary service.3Adopt bylaws and rules for its own guidance and for the government of the hospital. The bylaws may contain limits on the number of terms a trustee may serve on the board. 4Exercise fiduciary duties in accordance with section 504.831, subsections 1 through 5.5Employ or contract for an administrator and fix the administrator’s compensation. The administrator shall have authority to oversee the day-to-day operations of the hospital and its employees.6Approve the appointment of a qualified medical staff and oversee the quality of medical care and services provided by the hospital.7Manage and control the hospital’s funds in accordance with chapter 540A. In addition to investments permitted under section 12B.10, county hospital investments may include common stocks.8Establish charity care policies for free treatment or financial assistance for care provided by the hospital, and fix the price to be charged to other patients admitted to the hospital for care and treatment.9Procure and pay premiums on any and all insurance policies required for the prudent management of the hospital including but not limited to public liability, professional malpractice liability, workers’ compensation, and vehicle liability. Said insurance may include as additional insureds members of the board of trustees and employees of the hospital. This subsection applies to all county hospitals whether organized under this chapter, chapter 347A, chapter 37, or otherwise established by law.10Certify levies for a tax in excess of any tax levy limit to meet its obligations to pay the premium costs on tort liability insurance, property insurance, workers’ compensation insurance, and any other insurance that may be necessary for the prudent management and operation of the county public hospital, the costs of a self-insurance program, the costs of a local government risk pool, and amounts payable under any insurance agreements to provide or procure such insurance, self-insurance program, or local government risk pool.11Publish quarterly in each of the official newspapers of the county as selected by the board of supervisors pursuant to section 349.1 the schedule of bills allowed, and publish annually in such newspapers the schedule of salaries paid by job classification and category, but not by listing names of individual employees. The names, business addresses, salaries, and job classification of employees paid in whole or in part from a tax levy shall be a public record and open to inspection at reasonable times as designated by the board of trustees.12Fix the amount necessary for the improvement and maintenance of the hospital and for support of ambulance service during the ensuing fiscal year, and certify the amount to the county auditor before April 30 of each year, subject to any limitation in section 347.7.[S13, §409-d, -g, -h, -j, -l, -m, -p, -r; C24, 27, 31, 35, 39, §5359; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §347.13; 81 Acts, ch 117, §1062, ch 120, §1]84 Acts, ch 1201, §1, 2; 85 Acts, ch 185, §3; 99 Acts, ch 36, §5, 6; 2004 Acts, ch 1032, §1; 2008 Acts, ch 1115, §57, 71; 2009 Acts, ch 110, §11; 2018 Acts, ch 1033, §5; 2023 Acts, ch 71, §87, 98347.14Board of trustees — powers.The board of trustees may:1Purchase, condemn, or lease a site for such public hospital and provide and equip suitable hospital buildings.2Cause plans and specifications to be made and adopted for all hospital buildings, and advertise for bids, as required by law for other county buildings, before making a contract for the construction of a building.3Accept property by gift, devise, bequest, or otherwise. If the board deems it advisable, the board may sell, lease, exchange, or otherwise dispose of any hospital property upon a concurring vote of a majority of all members of the board of hospital trustees. The proceeds of such sale, lease, exchange, or other disposition may be applied to any lawful purpose, subject to approval of the board.4Borrow moneys to be secured solely by hospital revenues for the purposes of improvement, maintenance, or replacement of the hospital or for hospital equipment.5Establish and maintain in connection with the hospital a training school for nurses or other health professions.6Establish a fund for depreciation as a separate fund. Moneys deposited in the fund shall remain in the fund until such time as in the judgment of the board of trustees it is deemed advisable to use the funds for hospital purposes. Interest earned on moneys in the fund shall be deposited in the fund.7Operate a health care facility as defined in section 135C.1 in conjunction with the hospital.8Purchase, lease, equip, maintain, and operate an ambulance or ambulances to provide necessary and sufficient ambulance service or to contract for such vehicles, equipment, maintenance, or service when such ambulance service is not otherwise available.9aSubmit to the voters at an election held on a date specified in section 39.2, subsection 4, paragraph “a”, a proposition to sell or lease a county public hospital for use as a private hospital or as a merged area hospital under chapter 145A or to sell or lease a county hospital in conjunction with the establishment of a merged area hospital. The authorization of the board of hospital trustees submitting the proposition may, but is not required to, contain conditions which provide for maintaining hospital care within the county, for the retention of county public hospital employees and staff, and for the continuation of the board of trustees for the purpose of carrying out provisions of contracts. Proceeds from the sale or lease of the county hospital or other assets of the board of trustees shall not be used for the prepayment of health care services for residents of the county with the purchaser or lessee of the county hospital or to underwrite the sale or lease of the county hospital.bThe proposition submitted to the voters of the county shall not be set forth at length, but it shall be in substantially the following form:Shall the board of hospital trustees of county, state of Iowa, be authorized to (state authorization which may exclude the conditions) in accordance with the terms of authorization approved at the meeting of (cite date) of the board of hospital trustees?cIf the proposition is approved by a majority of the total votes cast for and against the proposition at the election, the board of hospital trustees shall proceed to carry out the authorization granted.10If the board authorizes delivery of additional health care services, assisted or independent living services, or other ancillary services under section 347.13, subsection 2, the board is granted all of the powers and duties necessary for the management, control, and government of the institutions including but not limited to any applicable powers and duties granted boards of trustees under other provisions of the Code relating to hospitals, nursing homes, assisted or independent living services, and other ancillary services irrespective of the chapter of the Code under which such an entity is established, organized, operated, or maintained, unless such provisions are in conflict with this section and section 347.13.[S13, §409-d, -k, -o, -q; C24, 27, 31, 35, 39, §5360; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §347.14; 81 Acts, ch 78, §20, 47]85 Acts, ch 185, §4; 91 Acts, ch 160, §11; 99 Acts, ch 36, §7, 8; 2008 Acts, ch 1115, §58, 71; 2009 Acts, ch 110, §12347.15Pecuniary interest prohibited exceptions.Repealed by 2001 Acts, ch 65, §2. 347.16Treatment in county hospital — terms.1Any resident of a county in this state who is sick or injured shall be entitled to care and treatment in any public hospital established and maintained by that county under this chapter, so long as that person observes the rules of conduct prescribed by the board of hospital trustees. Each patient admitted under this subsection, or the person legally liable for that patient’s support, shall pay to the board of hospital trustees reasonable compensation for that patient’s care and treatment according to the rules established by the board, unless subsection 2 is applicable.2Free care and treatment shall be furnished in a county public hospital to any sick or injured person who fulfills the residency requirements under section 47.4, subsection 1, paragraph “d”, Code 1993, in the county maintaining the hospital, and who is indigent. The board of hospital trustees shall determine whether a person is indigent and entitled to free care under this subsection, or may delegate that determination to the general assistance director or the office of the department of health and human services in that county, subject to guidelines the board may adopt in conformity with applicable statutes.3Care and treatment may be furnished in a county public hospital to any sick or injured person who has residence outside the county which maintains the hospital, subject to such policies and rules as the board of hospital trustees may adopt. If care and treatment is provided under this subsection to a person who is indigent, the person’s county of residence, as defined in section 331.190, shall pay to the board of hospital trustees the fair and reasonable cost of the care and treatment provided by the county public hospital unless the cost of the indigent person’s care and treatment is otherwise provided for. If care and treatment is provided to an indigent person under this subsection, the county public hospital furnishing the care and treatment shall immediately notify, by regular mail, the auditor of the county of residence of the indigent person of the provision of care and treatment to the indigent person including care and treatment provided through the behavioral health service system established in section 225A.3.[S13, §409-k; C24, 27, 31, 35, 39, §5362; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.16]83 Acts, ch 96, §157, 159; 92 Acts, ch 1212, §34; 95 Acts, ch 49, §10; 95 Acts, ch 119, §3, 5; 2009 Acts, ch 110, §13; 2012 Acts, ch 1120, §128, 130; 2018 Acts, ch 1137, §29; 2023 Acts, ch 19, §1108; 2024 Acts, ch 1161, §124, 137347.17Accounts — collection.It shall be the duty of the trustees either by themselves or through the superintendent to make collections of all accounts for hospital services rendered to persons other than indigent patients or patients entitled to free care as provided in section 347.16. Such account shall be payable on presentation to the person liable therefor of an itemized statement and if not paid or secured within sixty days after such presentation the said trustees shall proceed to enforce collections by such means as are necessary and are authorized to employ any person for that purpose, and if legal proceedings are required they may employ counsel, the employment in either event to be on such arrangement for compensation as the trustees deem appropriate, provided, however, that should the county attorney act as attorney for the board in any such legal proceedings the county attorney shall serve without additional compensation.[C24, 27, 31, 35, 39, §5363; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.17]347.18Discrimination.Repealed by 2009 Acts, ch 110, §17. 347.19Compensation — expenses.A trustee shall not receive any compensation for services performed under this chapter, but a trustee shall be reimbursed for actual and necessary expenses incurred in the performance of the trustee’s duties.[S13, §409-d; C24, 27, 31, 35, 39, §5365; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.19]2009 Acts, ch 110, §14347.20Municipal jurisdiction.When a county hospital is located on land outside of but adjacent to a city, the ordinances of the city relating to fire and police protection and control, sanitary regulations, and public utility service shall be in force upon and over the hospital and grounds, and the city shall have jurisdiction to enforce those ordinances.[S13, §409-i; C24, 27, 31, 35, 39, §5366; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §347.20]2022 Acts, ch 1021, §85347.21Reserved.347.22Reserved.347.23City hospital changed to county hospital.1Any hospital organized and existing as a city hospital may become a county hospital organized and managed as provided for in this chapter, upon a proposition for such purpose being submitted to and approved by a majority of the electors of both the city in which such hospital is located and of the county under whose management it is proposed that such hospital be placed. The proposition shall be placed upon the ballot by the board of supervisors when requested by a petition signed by eligible electors of the county equal in number to five percent of the votes cast for president of the United States or governor, as the case may be, at the last general election. The proposition shall be submitted at an election held on a date specified in section 39.2, subsection 4, paragraph “a”. Upon the approval of the proposition the hospital, its assets and liabilities, will become the property of the county and this chapter will govern its future management.2The question shall be submitted in substantially the following form:Shall the municipal hospital of , Iowa, be transferred to and become the property of, and be managed by the county of , Iowa?3For the purpose of computing whether or not said proposition is carried, the votes of the residents of the city in which said hospital is located shall be counted both for the purpose of ascertaining whether or not the proposition is carried within the city and also for the purpose of ascertaining whether or not the proposition is carried within the county.[C62, 66, 71, 73, §347.23, 380.12; C75, 77, 79, 81, §347.23]2001 Acts, ch 56, §27; 2008 Acts, ch 1115, §59, 71347.23AMemorial hospital or county hospital payable from revenue bonds changed to county hospital.1A hospital established as a memorial hospital under chapter 37 or a county hospital supported by revenue bonds and organized under chapter 347A may become, in accordance with the provisions of this section, a county hospital organized and managed as provided for in this chapter. If the hospital is established by a city as a memorial hospital, the city must be located in the county which will own and manage the hospital. A proposition for the change must be submitted to and approved by a majority of the electors of the county which will own and manage the hospital as provided for in this chapter. In addition, if the hospital is a memorial hospital organized by a city under chapter 37, the proposition must also be approved by a majority of the electors of that city. The proposition shall be submitted to the electors at an election called by the county board of supervisors and held on a date specified in section 39.2, subsection 4, paragraph “a”.2The proposition shall be placed upon the ballot by the board of supervisors if requested by the hospital’s board of trustees or governing commission and the request is endorsed by a petition for this purpose signed by eligible electors of the county equal in number to five percent of the votes cast for president of the United States or governor, as the case may be, at the last general election. Upon the approval of the proposition the hospital, its assets and liabilities, shall become the property of the county and this chapter shall govern its future management.aThe question for a memorial hospital established by a city under chapter 37 shall be submitted in substantially the following form:Shall the hospital of , Iowa, be transferred to and become the property of, and be managed by the county of , Iowa, under provision of chapter 347 of the Code of Iowa?bThe question for a memorial hospital established by a county under chapter 37 or a county hospital supported by revenue bonds and organized under chapter 347A shall be submitted in substantially the following form:Shall the hospital of , Iowa, organized and governed under chapter of the Code of Iowa be changed to be established and governed under chapter 347 of the Code of Iowa?3For the purpose of computing whether or not the proposition is carried, if the hospital is a memorial hospital established by a city under the provisions of chapter 37, the votes of the residents of that city shall be counted both for the purpose of ascertaining whether or not the proposition is carried within the city and also for the purpose of ascertaining whether or not the proposition is carried within the county.94 Acts, ch 1135, §2; 2001 Acts, ch 56, §28; 2008 Acts, ch 1115, §60, 71347.24Law applicable to other hospitals.Hospitals organized under chapter 37 or chapter 347A may be operated as provided for in this chapter in any way not clearly inconsistent with the specific provisions of their chapters.[C62, 66, 71, 73, 75, 77, 79, 81, §347.24]347.25Election of trustees.1The election of hospital trustees whose offices are established by this chapter or chapter 145A or 347A shall take place at the general election on ballots which shall not reflect a nominee’s political affiliation. Nomination shall be made by petition in accordance with chapter 45. The petition form shall be furnished by the county commissioner of elections, shall be signed by fifty eligible electors of the county, and shall be filed with the county commissioner of elections at least sixty-nine days before the date of the election. A plurality is sufficient to elect hospital trustees.2If any of the provisions of this section shall be in conflict with any of the laws of this state, then the provisions of this section shall prevail.[C62, 66, 71, 73, 75, 77, 79, 81, §347.25]85 Acts, ch 135, §1; 91 Acts, ch 129, §26; 2019 Acts, ch 24, §104; 2020 Acts, ch 1063, §184; 2021 Acts, ch 147, §50, 54347.26Health care facility in existing hospital.In any county where there is a county hospital in existence, a health care facility as defined in section 135C.1 may be established to be operated in conjunction therewith, and all of the provisions of this chapter and all of the proceedings authorized thereby relating to hospital buildings and additions thereto, shall apply to erecting, equipping and procuring sites for such facilities and additions thereto, as well as for improvements, maintenance and replacements of such facilities.[C62, 66, 71, 73, 75, 77, 79, 81, §347.26]347.27Reserved.347.28Sale or lease of property.Repealed by 2009 Acts, ch 110, §17. 347.29Use of property.Repealed by 2009 Acts, ch 110, §17. 347.30Notice and hearing.Repealed by 2009 Acts, ch 110, §17. 347.31Community recreation facilities and programs.A county or city hospital may expend available funds for establishment and operation of facilities, programs, and services which provide health benefits to persons served by those facilities, programs, or services. Where appropriate, the county or city hospital shall enter into an agreement pursuant to chapter 28E.86 Acts, ch 1072, §1347.32Tax status.This chapter does not deprive any hospital of its tax exempt or nonprofit status, except that any portion of hospital property which is used for purposes other than nonprofit, health-related purposes shall be subject to property tax as provided for in section 427.1, subsection 14.86 Acts, ch 1200, §72023 Acts, ch 66, §85