681.12 Priority of taxes — nonnecessity to file claim. 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 befiled with the assignee. [C97, §3078; C24, 27, 31, 35, 39, §12731; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §681.12] Referred to in §681.14 Sat Dec 23 12:25:42 2023 Iowa Code 2024, Section 681.12 (16, 0)
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