City of Winchester v. Acorn Properties, Inc.

By Judge John E. Wetsel, Jr.

This case came before the Court on April 21, 2005, for trial. Elizabeth M. Muldowney, Esquire, appeared for the Plaintiff; and George L. Moran, Esquire, appeared for the Defendant. The issue to be decided is the extent to which a co-tenant is personally liable for delinquent real estate taxes.

I. Statement of Material Facts

The following material facts are not in dispute. The Defendant owns a one half, undivided interest in real property in the City of Winchester, on which the real taxes are delinquent. The City filed a warrant in debt against the Defendant, but not…