565.1 Churches may lease. Church organizations, occupying real property granted to them by the territory or state, may lease the same for business purposes, and occupy other real property with their church edifices, but all of the income derived from such leased real property shall be devoted to maintaining the religious exercises and ordinance of […]
565.10 Repealed by 81 Acts, ch 117, §1097.
565.11 Repealed by 81 Acts, ch 117, §1097.
565.12 Condition as to annuity. When a gift or bequest is conditioned upon the payment of an annuity to the donor, or any other person, a city may, upon acceptance of the gift or bequest, agree to pay the annuity providing the amount does not exceed five percent of the amount of the gift or […]
565.13 Annuity tax. To provide for the payment of an annuity, the city shall annually thereafter levy a tax sufficient to pay the annuity. [C24, 27, 31, 35, 39, §10195; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §565.13; 81 Acts, ch 117, §1090]
565.14 Repealed by 81 Acts, ch 117, §1097.
565.15 Surplus of tax. Any amount collected by a tax so levied and which is not required for the payment of such annuity shall be used for the purposes for which such gift or bequest is made and may be transferred to such fund as will enable it to be used for such purpose. [C24, […]
565.2 Taxation. Real property so leased shall in all cases be subject to taxation, the same as the real property of natural persons. [C73, §1921; C97, §2902; C24, 27, 31, 35, 39, §10184; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §565.2] Tax exemptions generally, §427.1
565.3 Gifts to state. A gift, devise, or bequest of property, real or personal, may be made to the state, to be held in trust for and applied to any specified purpose within the scope of its authority, but the same shall not become effectual to pass the title in such property unless accepted by […]
565.4 Management of property. If gifts are made to the state in accordance with section 565.3, for the benefit of an institution thereof, the property, if accepted, shall be held and managed in the same way as other property of the state, acquired for or devoted to the use of such institution; and any conditions […]
565.5 Gifts to state institutions. Gifts, devises, or bequests of property, real or personal, made to any state institution for purposes not inconsistent with the objects of such institution, may be accepted by its governing board, and such board may exercise such powers with reference to the management, sale, disposition, investment, or control of property […]
565.6 Gifts to governmental bodies. Civil townships wholly outside of any city, and school corporations, are authorized to take and hold property, real and personal, by gift and bequest and to administer the property through the proper officer in pursuance of the terms of the gift or bequest. Title shall not pass unless accepted by […]
565.7 Trustees appointed by court — bond. When made for the establishing of institutions of learning or benevolence, and no provision is made in the gift or bequest for the execution of the trust, the judge of the district court having charge of the probate proceedings in the county shall appoint three trustees, residents of […]
565.8 Repealed by 81 Acts, ch 117, §1097.
565.9 Repealed by 81 Acts, ch 117, §1097.
