Iowa Code

Iowa Code § 626.73 (2026)

Priority

✓ current as of July 2026
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Claims of employees for labor or wages, if not contested, or if allowed after contest, shall have priority, unless otherwise stated in this chapter, over all claims against or liens upon such property, except prior mechanics’ liens for labor in opening or developing coal mines as allowed by law. [C97, §4022; C24, 27, 31, 35, 39, §11721; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §626.73] 2006 Acts, ch 1025, §2

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Notes of Decisions
Cited in 1 case, 1967–1967 · leading case: State v. Eagle Petroleum Co., 153 N.W.2d 115 (Iowa 1967).
State v. Eagle Petroleum Co., 153 N.W.2d 115 (Iowa 1967). · cites it 2× “hall # * * be seized by the action of creditors, for the purpose of paying or securing the payment of the debts of such company ® or person, the debts owing to employees for labor performed within the ninety days next preceding the seizure or transfer of such property, to an…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.