City of Marlborough v. McCannon

This is an action to recover unpaid taxes on a parcel of property located in the town of Marlborough, Massachusetts. The plaintiffs have asked the Court to determine and declare the liability of the respective defendants for said taxes. Defendant Bay-Bank, N.A.4 (“BayBank”) has moved to dismiss, seeking a declaration that it is not liable for any unpaid property tax on the subject parcel. For reasons set forth more fully below, BayBank’s motion is allowed.

BACKGROUND

The real property at issue (the “Property”) was purchased by defendants McCannon and Claussen, as trustees of Associates Realty…