Iowa Statutes
§ 681.12 — Priority of taxes — nonnecessity to file claim
Iowa § 681.12
JurisdictionIowa
Title XVJUDICIAL BRANCH AND JUDICIAL PROCEDURES
Ch. 681ASSIGNMENT FOR BENEFIT OF CREDITORS
This text of Iowa § 681.12 (Priority of taxes — nonnecessity to file claim) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 681.12 (2026).
Text
In all assignments of property for the benefit of creditors, assessments thereof, or taxes
levied thereon, whether under the laws of the state or ordinances of municipal corporations,
shall be entitled to priority, and paid in full by the assignee, and claims therefor need not be
filed with the assignee.
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Legislative History
[C97, §3078; C24, 27, 31, 35, 39, §12731; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81,
§681.12]
Nearby Sections
15
§ 681.1
Must be without preferences§ 681.10
Report required§ 681.11
Claims contested§ 681.13
Labor claims preferred§ 681.14
Dividends — compensation§ 681.15
Absent creditor§ 681.16
Power of court§ 681.19
Examination of debtor§ 681.2
How made§ 681.21
Claims not due§ 681.22
Claims filed after three monthsCite This Page — Counsel Stack
Bluebook (online)
Iowa § 681.12, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/681.12.