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MERV E. HILPIPRE AUCTION CO. v. SOLON ST. BANK

No. 69585.

343 N.W.2d 452 (1984)

MERV E. HILPIPRE AUCTION CO., Plaintiff, v. SOLON STATE BANK, SOLON, IOWA, Appellant, Wayden's Heavy Haulers, Inc., Iowa Department of Job Service, and Carl McClain, Defendants, Johnson County, Iowa, Appellee.

Supreme Court of Iowa.

January 18, 1984.

Attorney(s) appearing for the Case

Marion R. Neely of Neely Law Offices, Iowa City, for appellant.

J. Patrick White, Johnson County Atty., for appellee.

Considered by McGIVERIN, P.J., and LARSON, SCHULTZ, CARTER and WOLLE, JJ.

SCHULTZ, Justice.

Solon State Bank, a perfected secured creditor, appeals from a district court ruling giving Johnson County priority to auction proceeds for taxes assessed on manufacturing equipment for fiscal years 1980-81 and 1981-82. We hold that the county has priority to the proceeds in the amount of its taxes for fiscal year 1980-81 while the bank has priority to the remaining proceeds.

Long Metal Products, Inc., was a manufacturing concern operating...

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