§ 5234. Distribution of proceeds of personal property; priorities.
(a) Distribution of proceeds of personal property. After deduction for
and payment of fees, expenses and any taxes levied upon sale, delivery,
transfer or payment, the proceeds of personal property or debt acquired
by a receiver or a sheriff or other officer authorized to enforce the
judgment shall be distributed to the judgment creditor and any excess
shall be paid over to the judgment debtor. No distribution of proceeds
shall be made until fifteen days after service of the execution except
upon order of the court.

(b) Priority among execution creditors. Where two or more executions
or orders of attachment are issued against the same judgment debtor or
obligor and delivered to the same enforcement officer or issued by the
support collection unit designated by the appropriate social services
district, they shall be satisfied out of the proceeds of personal
property or debt levied upon by the officer or by the support collection
unit in the order in which they were delivered, such executions for
child support shall have priority over any other assignment, levy or
process. Where two or more executions or orders of attachment are issued
against the same judgment debtor or obligor and delivered to different
enforcement officers, and personal property or debt is levied upon
within the jurisdiction of all of the officers, the proceeds shall be
first applied in satisfaction of the execution or order of attachment
delivered to the officer who levied, and thereafter shall be applied in
satisfaction of the executions or orders of attachment delivered to
those of the other officers who, before the proceeds are distributed,
make a demand upon the officer who levied, in the order of such demands,
except that such executions for child support shall have priority over
any other assignment, levy or process. Where there is more than one
past-due child support order, the proceeds shall be applied to the
orders in proportion to the amount each order's claim bears to the
combined total. Nothing herein shall be deemed to defeat or impair the
rights of any secured party as such term is defined in paragraph
seventy-two of subsection (a) of section 9--102 of the uniform
commercial code. An execution or order of attachment returned by an
officer before a levy or delivered to him after the proceeds of the levy
have been distributed shall not be satisfied out of those proceeds.

(c) Priority of other judgment creditors. Where personal property or
debt has been ordered delivered, transferred or paid, or a receiver
thereof has been appointed by order, or a receivership has been extended
thereto by order, and the order is filed before the property or debt is
levied upon, the rights of the judgment creditor who secured the order
are superior to those of the judgment creditor entitled to the proceeds
of the levy. Where two or more such orders affecting the same interest
in personal property or debt are filed, the proceeds of the property or
debt shall be applied in the order of filing. Where delivery, transfer,
or payment to the judgment creditor, a receiver, or a sheriff or other
officer is not completed within sixty days after an order is filed, the
judgment creditor who secured the order is divested of priority, unless
otherwise specified in the order or in an extension order filed within
the sixty days.