HERITAGE SAVINGS & LOAN ASSN. v. SCHALLER


183 Conn. 117 (1981)

HERITAGE SAVINGS AND LOAN ASSOCIATION v. WILLIAM R. SCHALLER ET AL.

Supreme Court of Connecticut.

Decision released February 10, 1981.


Attorney(s) appearing for the Case

Paul M. Scimonelli, assistant attorney general, with whom, on the brief, was Ralph G. Murphy, assistant attorney general, for the appellant (defendant state department of revenue services).

David C. Wichman, for the appellee (named defendant et al.).

BOGDANSKI, PETERS, HEALEY, ARMENTANO and WRIGHT, JS.


WRIGHT, J.

This appeal concerns whether, in a foreclosure proceeding, an unrecorded tax lien is enforcible by the state of Connecticut against a delinquent taxpayer who holds the equity of redemption in the subject premises. The plaintiff began this action to foreclose a mortgage given by the defendant Manchester Motor Sales, Inc. A notice of lis pendens was filed and recorded on August 1, 1977. Prior to this date, the state had filed a lien for Connecticut sales...

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