Iowa Code § 432.6 — Personal and real property

Every insurance corporation or association organized under the laws of this state, not including corporations with capital stock, county mutuals, and fraternal beneficiary associations, which county mutuals and fraternal beneficiary associations are not organized for pecuniary profit, shall, on or before the twenty -sixth day of January in each year , for the purpose of assessment of its property , furnish to the assessor of the assessment district in which its principal place of business is located, a statement verified by its president, showing specifically with reference to the year next preceding the first day of January then last past: 1. A duplicate of the statement required by law to be made to the commissioner of insurance for the said year last past. 2. A detailed statement of all its property and assets of every kind and nature whatsoever , and the value of each item thereof, including surplus, guaranty , and reserve fund, and the amount of each.