Legal Opinion
First NH Bank v. Town of Windham
Supreme Court of New Hampshire
Decided March 22, 1994No. 92-579PublishedCited by 19 opinions
1Opinion of the CourtJohnson, J.
The plaintiff, First NH Bank (the bank), appeals from orders of the Superior Court (Groff, J.) granting summary judgment in favor of the defendant, Town of Windham (the town), and upholding the town’s acquisition of a delinquent taxpayer’s land, free and clear of the bank’s interest as mortgagee of the taxpayer. We consider the following: (1) whether real estate tax liens have priority over antecedent mortgages; (2) whether tax deeds issued in foreclosure of the equity of redemption existing under such liens (tax lien deeds), RSA 80:76 (1991), extinguish such mortgages; and (3) whether…
2Cases cited14 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Mennonite Board of Missions v. AdamsSupreme Court of the United States · 1983
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- State v. BallSupreme Court of New Hampshire · 1983
- White v. LeeSupreme Court of New Hampshire · 1983
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- City of Concord v. Northern New England Telephone Operations LLCCourt of Appeals for the Second Circuit · 2015
- Coleman v. District of ColumbiaDistrict Court, District of Columbia · 2014
- A.C. Financial, Inc. v. Salt Lake CountyUtah Supreme Court · 1997
- Gaff v. Town of Pembroke (In Re Doolan)United States Bankruptcy Court, D. New Hampshire · 2011
- Thomas Tool Services, Inc. v. Town of CroydonSupreme Court of New Hampshire · 2000
14 more not listed; retrieve them via the Exa API.