{"data":{"id":"us-ia/iowa-code-347.32","jurisdiction":"us-ia","citation":"Iowa Code § 347.32","heading":"Tax status.","body":"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.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 347 - COUNTY HOSPITALS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/347.32.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"82659df527fa49394cd2fa6690ae78e9a680b392c9bbfc18a450edadabafda75","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-347.31","next":"us-ia/iowa-code-347a.1"},"notice":"GroundRules: Original legal text. Not legal advice."}