FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 507A.9 — IA Code / Title XIII / Chapter 507A / Section 507A.9
Premium tax on unauthorized insurers.
Status: in_force

(1) For all premiums collected during the calendar year, except premiums on lawfully procured surplus lines insurance, every unauthorized insurer shall pay to the commissioner of insurance before March 1, next succeeding the calendar year in which the insurance was so effectuated, continued, or renewed a premium tax on gross premiums charged for such insurance on subjects resident, located, or to be performed in this state equal to the applicable percent, as provided in section 432.1. Such insurance whether procured through negotiation or an application, in whole or in part occurring or made within or outside of this state, or for which premiums in whole or in part are remitted directly or indirectly from within or outside of this state, shall be deemed to be insurance procured or continued in this state. The term “premium” includes all premiums, membership fees, assessments, dues, and any other consideration for insurance. If the tax prescribed by this section is not paid within the time stated, the tax shall be increased by a penalty of twenty-five percent and by the amount of an additional penalty computed at the rate of one percent per month or any part thereof from the date such payment was due to the date paid.

(2) If the policy covers risks or exposures only partly in the state, the tax payable shall be computed on the portions of the premium which are properly allocable to the risks or exposures located in the state. In determining the amount of premiums taxable in this state, all premiums written, procured, or received in this state and all premiums on policies negotiated in this state shall be deemed written on property or risks located or resident in this state, except such premiums as are properly allocated or apportioned and reported as taxable premiums of any other state or states.

(3) The attorney general, upon request of the commissioner of insurance, shall proceed in the courts of this state or any other state or in any federal court or agency to recover such tax not paid within the time prescribed in this section.

[C71, 73, 75, 77, 79, 81, §507A.9]2006 Acts, ch 1117, §22
Iowa Code § 643.4 — IA Code / Title XV / Chapter 643 / Section 643.4
New parties.
Status: in_force

If a third person claims the property or any part thereof, the plaintiff may amend and bring the third person in as a codefendant, or the defendant may obtain the substitution by the proper mode, or the claimant may intervene by the process of intervention.

[C51, §1684, 1999; R60, §3561; C73, §3228; C97, §4166; C24, 27, 31, 35, 39, §12180; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §643.4]
Iowa Code § 518B.5 — IA Code / Title XIII / Chapter 518B / Section 518B.5
Warrants issued overage fund.
Status: in_force

(1) The secretary shall be reimbursed up to the amount requested by warrants issued against the fund by the director of the department of administrative services upon vouchers approved by the director of the department of administrative services and the commissioner. If the assessment produces a fund greater than the amount requested by the secretary, the overage shall be placed in a special fund in the office of the treasurer of state under the control of the commissioner and the director of the department of administrative services and shall be applied to any subsequent requests by the secretary for reimbursement of losses paid on lines of insurance reinsured by the secretary in this state in accordance with the Act.

(2) In the event that the provisions of this chapter and the assessments made under this chapter are no longer needed in order to effectuate the program for which they were intended, the amounts remaining in the special fund shall inure to the general fund of the state.

[C71, 73, 75, 77, 79, 81, §518B.5]2003 Acts, ch 145, §286; 2021 Acts, ch 76, §129
Iowa Code § 404B.4 — IA Code / Title IX / Chapter 404B / Section 404B.4
Basis of tax exemption.
Status: in_force

(1) All real property within a disaster revitalization area is eligible to receive a one hundred percent exemption from taxation on the increase in assessed value of the property, as compared to the property’s assessed value on January 1, 2007, if the increase in assessed value is attributable to revitalization of the property occurring between May 25, 2008, and December 31, 2013. The exemption is for a period not to exceed five years, starting with an assessment year beginning on or after January 1, 2010.

(2) A city or county may adopt a different tax exemption percentage than the exemption provided in subsection 1. The different percentage adopted shall not allow a greater exemption, but may allow a smaller exemption. A different percentage adopted by a city or county shall apply to every disaster revitalization area within the city or county. The owners of real property eligible for the exemption provided in this section shall elect to take the exemption or shall elect to take an eligible exemption provided under another statute. Once the election has been made and the exemption granted, the owner is not permitted to change the method of exemption.

2009 Acts, ch 100, §26, 30
Iowa Code § 8A.702 — IA Code / Title I / Chapter 8A / Section 8A.702
Departmental duties historical resources.
Status: in_force

The duties of the department as it relates to the historical resources of the state shall include all of the following:

(1) Develop a comprehensive, coordinated, and efficient policy to preserve, research, interpret, and promote to the public an awareness and understanding of local, state, and regional history.

(2) Administer and care for historical sites under the authority of the department and maintain collections within these sites. For the purposes of this section, “historical site” means any district, site, building, or structure listed on the national register of historic sites or identified as eligible for such status by the state historic preservation officer or that is identified according to established criteria by the state historic preservation officer as significant in national, state, and local history, architecture, engineering, archaeology, or culture.

(3) Encourage and assist local, county, and state organizations and museums devoted to historical purposes.

(4) Develop, in consultation with the state historic preservation officer, standards and criteria for the acquisition of historic properties and for the preservation, restoration, maintenance, operation, and interpretation of properties under the jurisdiction of the department.

(5) Implement tourism-related art and history projects as directed by the general assembly.

(6) Encourage the use of volunteers throughout the department as it relates to the historical resources of the state, especially for purposes of restoring books and manuscripts.

(7) Publish matters of historical value to the public.

(8) Buy or receive by other means historical materials including but not limited to artifacts, art, books, manuscripts, and images. Such materials are not personal property under sections 8A.321 and 8A.324 and shall be received and cared for under the rules of the department. The department may sell or otherwise dispose of those materials according to the rules of the department and be credited for any revenues credited by the disposal less the costs incurred.

(9) Administer the historical resource development program established in section 8A.712.

(10) Administer, preserve, and interpret the battle flag collection assembled by the state in consultation and coordination with the department of veterans affairs. A portion of the battle flag collection shall be on display at the state capitol and the state historical building at all times, unless on loan approved by the department.

(11) Establish, maintain, and administer a digital collection of historical manuscripts, documents, records, reports, images, and artifacts and make the collection available to the public through an online research center.

(12) Perform such duties as required under chapter 305B.

2023 Acts, ch 19, §1400; 2024 Acts, ch 1182, §170, 171
Iowa Code § 16.81 — IA Code / Title I / Chapter 16 / Section 16.81
Beginning farmer tax credit application.
Status: in_force

(1) The deadline for submitting an application to the authority to claim a beginning farmer tax credit is August 1 of each year. The application shall be for a period that is not longer than the term of the lease.

(2) (a) The authority shall impose, assess, and collect application fees and shall adopt rules as necessary to administer this subsection, including by providing for the rate of those fees.

(2) (b) The authority may establish different rates based on separate categories of applications or agricultural lease agreements as determined relevant by the authority.

(2) (c) The authority shall calculate the rates of the application fees to be effective for each successive twelve-month period. The total amount of application fees collected by the authority for that period shall not be more than the authority’s estimate of the total amount of revenues necessary to administer the provisions of this subpart based on the expected revenue to be collected from the application fees and the expected costs to be incurred by the authority in administering the provisions of this subpart during that period. The authority may adjust the rates throughout that period as the authority determines necessary to comply with this paragraph.

(2) (d) The amount of application fees collected by the authority under this subsection shall be considered appropriated receipts as defined in section 8.2.

(3) The agricultural development board shall review and recommend approval of an application for a tax credit as provided by rules adopted by the authority. The application must include a copy of the agricultural lease agreement. The authority may require that the parties to an agreement provide additional information as determined relevant by the authority.

(4) The authority shall approve all beginning farmer tax credit applications that meet the requirements of this subpart and make tax credit awards on a first-come, first-served basis, subject to the limitations in section 16.82A. An eligible taxpayer may apply and be approved to enter into agreements with different qualified beginning farmers.

(5) After the authority has approved an application and made a tax credit award, all of the following apply:

(5) (a) The authority shall issue beginning farmer tax credit certificates to an eligible taxpayer on an annual basis as provided in section 16.82A.

(5) (b) An eligible taxpayer may claim the tax credit each tax year as provided in section 16.82.

(6) Any financial, contractual, or legal authorization records provided to the authority shall be kept confidential and are not subject to chapter 22.

2019 Acts, ch 161, §10, 18, 19; 2021 Acts, ch 177, §63, 64, 67; 2024 Acts, ch 1185, §106
Iowa Code § 591.10 — IA Code / Title XIV / Chapter 591 / Section 591.10
Failure to publish notice of renewal.
Status: in_force

In all instances where there has been an omission to publish notice of renewal within three months after the filing of the certificate and articles of incorporation with the secretary of state as provided in section 491.32, Code 1954, but such notice was published thereafter in the manner and form as required by law and proof of publication filed in the office of the secretary of state, such notices are hereby legalized and shall have the same force and effect as though published within said period of three months and proper proof of publication thereof was filed.

[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §591.10]
Iowa Code § 146.2 — IA Code / Title IV / Chapter 146 / Section 146.2
Liability of hospitals refusing to perform abortions.
Status: in_force

A hospital, which is not controlled, maintained and supported by a public authority, shall not be required to permit the performance of an abortion. The refusal to permit such procedures shall not be grounds for civil liability to any person nor a basis for any disciplinary or other recriminatory action against the hospital.

[C77, 79, 81, §146.2]
Iowa Code § 477C.7 — IA Code / Title XI / Chapter 477C / Section 477C.7
Funding.
Status: in_force

(1) The utilities commission shall impose an assessment to fund the programs described in this chapter upon all wireless carriers and wire-line local exchange carriers providing telecommunications service in the state in the amount of three cents per month for each telecommunications service phone number provided in this state.

(2) The entities subject to assessment shall remit the assessed amounts, as determined by the utilities commission, to a special revenue fund, as defined under section 8.2. The moneys in the fund are appropriated solely to plan, establish, administer, and promote the relay service and equipment distribution programs.

(3) The entities subject to assessment shall provide the information requested by the utilities commission necessary for implementation of the assessment.

(4) Wire-line local exchange carriers shall not recover from intrastate access charges any portion of such assessment imposed under this section.

91 Acts, ch 194, §7; 92 Acts, ch 1163, §99; 2005 Acts, ch 17, §1; 2018 Acts, ch 1160, §23; 2021 Acts, ch 75, §7; 2024 Acts, ch 1170, §369; 2024 Acts, ch 1185, §180
Iowa Code § 476.17 — IA Code / Title XI / Chapter 476 / Section 476.17
Peak-load energy conservation.
Status: in_force

(1) The commission may promulgate rules pursuant to chapter 17A which require or authorize a public utility to establish peak-load management procedures.

(2) Rules of the commission shall relate to reducing or limiting the peak-load period consumption.

(3) In promulgating rules under this section, the commission is not bound by decisions, rulings or orders which relate to the definitions of types or classes of customers and which were issued by the Iowa state commerce commission prior to July 1, 1980.

[C81, §476.17]2024 Acts, ch 1170, §369
Iowa Code § 692A.2 — IA Code / Title XVI / Chapter 692A / Section 692A.2
Section 692A.2
Status: repealed

Repealed by 2009 Acts, ch 119, §31.
Iowa Code § 331.606 — IA Code / Title IX / Chapter 331 / Section 331.606
General filing requirements.
Status: in_force

(1) In addition to other requirements specified by law, the recorder shall note in the county system the date of filing of each instrument, the number and character of the instrument, and the name of each grantor and grantee named in the instrument. In numbering the instruments, the recorder may start with the number one immediately following the date of annual settlement with the board and continue to number them consecutively until the next annual settlement with the board or the recorder may start with number one on the first working day of the calendar year and continue to number the instruments consecutively until the last working day of the calendar year.

(2) The recorder shall also note in the index the exact time of the filing of each instrument.

(3) The county recorder may give the county sheriff the records filed under this chapter pertaining to the sale and registration of weapons or may dispose of those records if the sheriff does not wish to receive the records.

(4) The recorder shall permanently archive an unaltered version of each recorded document or instrument. A document or instrument may be archived in its original format, as an electronic document, or in another format suitable for preserving information in the document or instrument. A person may view and copy an original or unaltered document or instrument in the office of the recorder.

[S13, §498; C24, 27, 31, 35, 39, §5178, 5246; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §335.15, 342.23; S81, §331.606; 81 Acts, ch 117, §605]90 Acts, ch 1021, §1; 96 Acts, ch 1015, §1; 97 Acts, ch 121, §6; 2001 Acts, ch 44, §8; 2005 Acts, ch 179, §130; 2009 Acts, ch 159, §5; 2020 Acts, ch 1063, §179
Iowa Code § 321.162 — IA Code / Title VIII / Chapter 321 / Section 321.162
Method of fixing value and weight.
Status: in_force

The value shall be fixed at the next even one hundred dollars above the retail list price F.O.B. the factory, and the weight shall be fixed at the next even one hundred pounds above the manufacturer’s shipping weight or the actual weight of the vehicle fully equipped.

[C24, 27, 31, 35, §4974; C39, §5011.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §321.162]
Iowa Code § 252K.105 — IA Code / Title VI / Chapter 252K / Section 252K.105
Application of chapter to resident of foreign country and foreign support proceeding.
Status: in_force

(1) A tribunal of this state shall apply articles 1 through 6 and, as applicable, article 7, to a support proceeding involving any of the following:

(1) (a) A foreign support order.

(1) (b) A foreign tribunal.

(1) (c) An obligee, obligor, or child residing in a foreign country.

(2) A tribunal of this state that is requested to recognize and enforce a support order on the basis of comity may apply the procedural and substantive provisions of articles 1 through 6.

(3) Article 7 applies only to a support proceeding under the convention. In such a proceeding, if a provision of article 7 is inconsistent with articles 1 through 6, article 7 controls.

2015 Acts, ch 110, §5
Iowa Code § 533A.12 — IA Code / Title XIII / Chapter 533A / Section 533A.12
Rules.
Status: in_force

The superintendent may adopt administrative rules pursuant to chapter 17A to administer and enforce the provisions of this chapter.

2006 Acts, ch 1042, §10
Iowa Code § 43.75 — IA Code / Title II / Chapter 43 / Section 43.75
Tie vote.
Status: in_force

(1) In case of a tie vote resulting in no nomination for any office, except for senator or representative in the general assembly, the tie shall forthwith be determined by lot by the board of canvassers.

(2) In case of a tie vote resulting in no nomination for a senator or representative in the general assembly, the party precinct committee members whose precincts lie within the senatorial or representative district involved shall select the winning candidate from among the candidates having received the equal and highest number of votes. The state party chairperson shall convene or reconvene such party precinct committee members as appropriate. The party’s state constitution or bylaws may allow the voting strength of each precinct represented at such a convention to be made proportionate to the vote cast for the party’s candidate for the office in question in the respective precincts at the last general election for that office.

[S13, §1087-a24; C24, 27, 31, 35, 39, §603; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §43.75]2023 Acts, ch 165, §1
Iowa Code § 622A.5 — IA Code / Title XV / Chapter 622A / Section 622A.5
Oath.
Status: in_force

Every interpreter and translator in any legal proceeding shall take an oath consistent with the rules the supreme court adopts under this chapter.

[C71, 73, 75, 77, 79, 81, §622A.5]2021 Acts, ch 77, §8
Iowa Code § 624.29 — IA Code / Title XV / Chapter 624 / Section 624.29
Conveyance by commissioner.
Status: in_force

Real property may be conveyed by a commissioner appointed by the court:

(1) Where, by judgment in an action, a party is ordered to convey such property to another.

(2) Where such property has been sold under a judgment or order of the court, and the purchase price has been paid.

[R60, §3165; C73, §2886; C97, §3805; C24, 27, 31, 35, 39, §11613; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §624.29]
Iowa Code § 256F.11 — IA Code / Title VII / Chapter 256F / Section 256F.11
Future repeal.
Status: repealed

Repealed by 2010 Acts, ch 1001, §23.
Iowa Code § 261A.33 — IA Code / Title VII / Chapter 261A / Section 261A.33
Purpose of subchapter.
Status: in_force

It is the purpose of this subchapter to provide a measure of assistance and an alternative method of enabling institutions in the state to finance the acquisition, construction, and renovation of needed educational facilities, structures and equipment and to refund, refinance, or reimburse outstanding indebtedness incurred by them or advances made by them, including advances from an endowment or any other similar fund, for the construction, acquisition, or renovation of needed educational facilities and structures, whether or not constructed, acquired, or renovated prior to July 1, 1985.

85 Acts, ch 210, §3; 2017 Acts, ch 54, §76
Iowa Code § 249.6 — IA Code / Title VI / Chapter 249 / Section 249.6
Charge for cashing warrant unlawful.
Status: in_force

It shall be unlawful for any person to charge a fee, service charge or exchange for the cashing of a warrant issued in payment of state supplementary assistance, or to discount or pay less than the face value of any warrant drawn in payment of such assistance, when cashing such a warrant or accepting it in payment of the purchase price of goods, services, rent, taxes or indebtedness.

[C35, §5296-g4; C39, §3828.036; C46, 50, 54, 58, 62, 66, 71, 73, §249.33; C75, 77, 79, 81, §249.6]
Iowa Code § 81.4 — IA Code / Title III / Chapter 81 / Section 81.4
Collecting, submitting, analyzing, identifying, and storing DNA samples and DNA records.
Status: in_force

(1) The division of criminal investigation shall adopt rules for the collection, submission, analysis, identification, storage, and disposition of DNA records.

(2) A supervising agency having control, custody, or jurisdiction over a person shall collect a DNA sample from a person required to submit a DNA sample. The supervising agency shall collect a DNA sample, upon admittance to the pertinent institution or facility, of the person required to submit a DNA sample or at a determined date and time set by the supervising agency. If a person required to submit a DNA sample is confined at the time a DNA sample is required, the person shall submit a DNA sample as soon as practicable. If a person required to submit a DNA sample is not confined after the person is required to submit a DNA sample, the supervising agency shall determine the date and time to collect the DNA sample.

(3) A person required to submit a DNA sample who refuses to submit a DNA sample may be subject to contempt proceedings pursuant to chapter 665 until the DNA sample is submitted.

(4) The division of criminal investigation shall conduct DNA profiling on a DNA sample or may contract with a private entity to conduct the DNA profiling.

2005 Acts, ch 158, §4, 19
Iowa Code § 99.26 — IA Code / Title III / Chapter 99 / Section 99.26
Release of property.
Status: in_force

If the owner of the premises in which said nuisance has been maintained appears and pays all costs of the proceeding, and files a bond with sureties to be approved by the court in the full value of the property, to be ascertained by the court, conditioned that the owner will immediately abate said nuisance and prevent the same from being established or kept therein within a period of one year thereafter, the court, if satisfied of the owner’s good faith, may order the premises, closed or sought to be closed under the order of abatement, delivered to said owner, and said order of abatement canceled so far as the same may relate to said real property. The release of the property under the provisions of this section shall not release it from the injunction herein provided against the property nor any of the defendants nor from any judgment, lien, penalty, or liability to which it may be subject by law.

[SS15, §4944-h7; C24, 27, 31, 35, 39, §1612; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.26]
Iowa Code § 466B.25 — IA Code / Title XI / Chapter 466B / Section 466B.25
Activities coordination.
Status: in_force

In all activities of a watershed management authority, the authority may coordinate its activities with the department of natural resources, the department of agriculture and land stewardship, councils of governments, public drinking water utilities, and soil and water conservation districts.

2010 Acts, ch 1116, §7