Appellate Court of Connecticut.https://leagle.com/images/logo.png
Argued December 5, 2000.
Officially released April 3, 2001.
Attorney(s) appearing for the Case
Kerry M. Wisser, with whom was Nathan A. Schatz, for the appellant (plaintiff).
Denise E. Aguilera, assistant corporation counsel, with whom were Delroy Shirley, senior assistant corporation counsel, and, on the brief, Kevin G. Dubay, corporation counsel, for the appellee (defendant).
Mary-Michelle U. Hirschoff filed a brief for the Connecticut Conference of Municipalities as amicus curiae.
Linda S. Charet filed a brief for the Federal Deposit Insurance Corporation as amicus curiae.
Schaller, Zarella and Peters, JS.
Appellate Court of Connecticut.
Opinion
PETERS, J.
The dispositive issue in this case is whether 12 U.S.C. § 1825 (b)1 entitles an owner of real property to immunity from municipal tax liens for the period of time during which the Federal Deposit Insurance Corporation (FDIC)2 held a security interest in the property. This is an issue of federal law that comes to this court as a matter of first impression. The trial court...
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