Town of Winchester v. Northwest Associates

Opinion

PALMER, J.

The sole issue presented by this appeal is whether a municipality that has foreclosed upon tax hens pursuant to General Statutes § 12-1811 is entitled *381to a deficiency judgment under General Statutes § 49-14.2 The plaintiff, the town of Winchester, instituted a *382tax lien foreclosure action against the named defendant, Northwest Associates* *3 and obtained a judgment of strict foreclosure. The plaintiff thereafter filed a motion seeking a deficiency judgment pursuant to § 49-14. The trial court denied the plaintiffs motion, concluding that the deficiency judgment provisions of §…