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IOWA DEPT. OF REV. & FINANCE v. PETERSON

No. 93-1597.

532 N.W.2d 805 (1995)

IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellant, v. Larry D. PETERSON, Appellee.

Supreme Court of Iowa.

May 24, 1995.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Lucille M. Hardy, Asst. Atty. Gen., for appellant.

Reta Noblett-Feld of the University of Iowa Clinical Law Programs, and Debra King, Student Legal Intern, Iowa City, for appellee.

Considered by HARRIS, P.J., and LARSON, CARTER, LAVORATO, and SNELL, JJ.

HARRIS, Justice.

This case presents something of an impasse between two statutes. One of them sets limits on the amount of earnings that can be subject to garnishment. The other grants an unlimited lien for unpaid taxes on the property of persons who owe them. This appeal tests which of the two of these statutes must yield to the other. The trial court determined that the tax lien provision must yield to the statute limiting the reach of creditors pursuing collection...

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