Legal Opinion

Town of East Lyme v. New England National, LLC

Connecticut Appellate Court

Decided May 14, 2002No. AC 21807PublishedCited by 1 opinion

1Opinion of the Court

*622 Opinion

BISHOP, J.

In this action to foreclose two municipal tax liens, the defendant New England National, LLC,1 appeals from the judgment of foreclosure by sale rendered by the trial court in favor of the plaintiff, the town of East Lyme. The defendant claims that the court improperly rejected three of its special defenses alleging that (1) the defendant made payments sufficient to discharge its outstanding tax obligation for the years 1993 and 1994, (2) the plaintiff violated 12 U.S.C. § 1825 (b) by filing a certificate to continue a tax lien on property in which the Federal Deposit…

2Cases cited9 opinions

  1. AvalonBay Communities, Inc. v. Town of OrangeSupreme Court of Connecticut · 2001
  2. Turner v. FroweinSupreme Court of Connecticut · 2000
  3. Matter of St. AmantUnited States Bankruptcy Court, D. Connecticut · 1984
  4. 37 Huntington Street v. City of HartfordConnecticut Appellate Court · 2001
  5. McDonald v. RoweConnecticut Appellate Court · 1996

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3Cited by1 opinion

  1. Gilbert v. GilbertConnecticut Appellate Court · 2002

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