Iowa Code

Iowa Code § 680.7 (2026)

Claims entitled to priority

✓ current as of July 2026
Find cases: SyfertCases citing this section IA-LEGlegis.iowa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

When the property of any person, partnership, company, or corporation has been placed in the hands of a receiver for distribution, after the payment of all costs the following claims shall be entitled to priority of payment in the order named:

1. Taxes or other debts entitled to preference under the laws of the United States.

2. Debts due or taxes assessed and levied for the benefit of the state, county, or other municipal corporation in this state.

3. Debts owing to employees for labor or work performed or services rendered as provided in section 626.69. [S13, §3825-a; C24, 27, 31, 35, 39, §12719; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §680.7] 2006 Acts, ch 1025, §3 Referred to in §680.8, 680.9 Bank receivership, see §524.1301, et seq. Labor or wage claims preferred, §626.69, 633.425, 681.13 \n

Notes of Decisions
Cited in 7 cases, 1954–2015 · leading case: Iowa Dep't of Human Servs. v. Cmty. Care, Inc., 861 N.W.2d 868 (Iowa 2015).
Iowa Dep't of Human Servs. v. Cmty. Care, Inc., 861 N.W.2d 868 (Iowa 2015). · cites it 39× “Iowa Code § 680.7 . In Bahndorf v. Lemmons, we interpreted section 680.”
Evans v. Stewart, 66 N.W.2d 442 (Iowa 1954). · cites it 2× “Section 680.7, Code, 1954, provides that the order of payment in such a receivership as is here involved shall be: *1272 “1.”
Matter of Receivership of Hollingsworth, 386 N.W.2d 93 (Iowa 1986). · cites it 2× “The relevant portion of our receivership statute provides in section 680.7(1) of the Iowa Code of 1983: When the property of any person, partnership, company, or corporation has been placed in the hands of a receiver for distribution, after the payment of all costs the following…”
Amended June 15, 2015 Iowa Dep't of Human Servs. v. Cmty. Care, Inc. (Iowa 2015). · cites it 37× “Iowa Code § 680.7 . In Bahndorf v. Lemmons, we interpreted section 680.”
Presidential Realty Corp. v. Bridgewood Realty Investors, 498 N.W.2d 694 (Iowa 1993). · cites it 2× “” See also Iowa Code § 680.7 (claims entitled to priority in court appointed receiver-ships).”
Bahndorf v. Lemmons, 525 N.W.2d 404 (Iowa 1994). · cites it 2× “Iowa Code section 680.7 (1991) provides: When the property of any person, partnership, company, or corporation has been placed in the hands of a receiver for distribution, after the payment of all costs the following claims shall be entitled to priority of payment in the order…”
Schaffner v. Ebel, 464 N.W.2d 460 (Iowa Ct. App. 1990). · cites it 4× “Appellant United States claims that it has priority under 31 United States Code section 3713 and Iowa Code section 680.7. We find reliance on these statutes to be misplaced, and the United States’ contentions without merit.”
— Iowa Code § 680.7(1) — 1 case
Matter of Receivership of Hollingsworth, 386 N.W.2d 93 (Iowa 1986). “The relevant portion of our receivership statute provides in section 680.7(1) of the Iowa Code of 1983: When the property of any person, partnership, company, or corporation has been placed in the hands of a receiver for distribution, after the payment of all costs the following…”
— Iowa Code § 680.7(2) — 2 cases
Iowa Dep't of Human Servs. v. Cmty. Care, Inc., 861 N.W.2d 868 (Iowa 2015). “Iowa Code § 680.7 . In Bahndorf v. Lemmons, we interpreted section 680.”
Amended June 15, 2015 Iowa Dep't of Human Servs. v. Cmty. Care, Inc. (Iowa 2015). “Iowa Code § 680.7 . In Bahndorf v. Lemmons, we interpreted section 680.”
— Iowa Code § 680.7(3) — 2 cases
Iowa Dep't of Human Servs. v. Cmty. Care, Inc., 861 N.W.2d 868 (Iowa 2015). “Iowa Code § 680.7 . In Bahndorf v. Lemmons, we interpreted section 680.”
Amended June 15, 2015 Iowa Dep't of Human Servs. v. Cmty. Care, Inc. (Iowa 2015). “Iowa Code § 680.7 . In Bahndorf v. Lemmons, we interpreted section 680.”
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.