JOHNSON, J.
This appeal arises out of an action filed by Arnold R. Seppala and Michael C. Olson (plaintiffs) against the defendant, Town of Fitzwilliam (town), to set aside a tax collector's deed that transferred to the town a parcel of land owned by the plaintiffs as tenants in common. See RSA 80:76 (1991) (amended 1994). After this appeal was filed, Michael Olson died, and Elaine A. Olson, executrix of his estate, was substituted as a party on appeal.
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