Iowa Mutual Tornado Ins. Ass'n v. Timmons

Although a number of questions were raised by the defendants’ motion to dismiss, the three principal issues involved are, whether the state commissioner of insurance has discretion to determine when and under what circumstances a two per cent tax provided in chapter 432 of the Code must be paid to the state treasurer, whether plaintiff is a proper party to prosecute this action of mandamus to compel payment of the tax, and whether plaintiff alleges facts which if proven would constitute the insurance coverage involved direct insurance and not “reinsurance” as contemplated by our statutes. The…