Town of Brookfield v. Boulder Spring Water Co.

The principal issue presented by this appeal is whether the foreclosure provisions of General Statutes § 12-1721 grant a state tax lien priority over a previously recorded municipal tax lien. We do not reach this issue, however, because of a procedural deficiency on the part of the state. A review of the record has revealed the following facts. The plaintiff town *357of Brookfield brought suit against the defendant Boulder Springs Water Company to foreclose municipal tax liens on three parcels of land.2 All persons having an interest in the property were named as defendants to the action.…