Iowa Department of Revenue & Finance v. Peterson

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 by a garnishment. We think the broad sweep of the tax lien takes precedence, and hence reverse.

Defendant Larry D. Peterson…