GREENBERG, J.
A decree foreclosing and barring all rights of redemption in certain land taken for nonpayment of taxes owed to the town of Andover (town) entered after the defendant's default on December 29, 1994. On June 16, 1997, almost two and one-half years later, the defendant, State Financial Services, Inc., filed a motion for relief from the final judgment, the equivalent of a petition to vacate the foreclosure decree. After conducting two days of hearings on...
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