Olson v. Town of Fitzwilliam

This appeal arises out of an action filed by Arnold R. Seppala and Michael C. Olson (plaintiffs) against the defendant, Town of Fitzwilliam (town), to set aside a tax collector’s deed that transferred to the town a parcel of land owned by the plaintiffs as tenants in common. See RSA 80:76 (1991) (amended 1994). After this appeal was filed, Michael Olson died, and Elaine A. Olson, executrix of his estate, was substituted as a party on appeal. See SUP. CT. R. 29. The Superior Court (Sullivan, J.) ruled that the tax deed was valid against Michael Olson, but invalid with respect to Seppala. The…