230 A.2d 26 (Conn. 1967), Derby Sav. Bank v. Kurkowski

Citation:230 A.2d 26, 155 Conn. 60
Opinion Judge:RYAN, J.
Party Name:The DERBY SAVINGS BANK v. Chester KURKOWSKI et al.
Attorney:James C. Lyons, Ansonia, with whom, on the brief, was Carl A. Lundgren, Ansonia, for appellant (plaintiff)., Leo Vine, Shelton, for appellees (defendants)., Benjamin Hinman and Theodore M. Space, Hartford, filed a brief as amicus curiae but did not argue the cause. James C. Lyons, with whom, on ...
Judge Panel:In this opinion the other Judges concurred. Before KING, CJ, and ALCORN, HOUSE, THIM and RYAN
Case Date:May 04, 1967
Court:Supreme Court of Connecticut
 
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230 A.2d 26 (Conn. 1967)

155 Conn. 60

The DERBY SAVINGS BANK

v.

Chester KURKOWSKI et al.

Supreme Court of Connecticut.

May 4, 1967

Page 27

James C. Lyons, Ansonia, with whom, on the brief, was Carl A. Lundgren, Ansonia, for appellant (plaintiff).

Leo Vine, Shelton, for appellees (defendants).

Benjamin Hinman and Theodore M. Space, Hartford, filed a brief as amicus curiae but did not argue the cause.

Before KING, C.J., and ALCORN, HOUSE, THIM and RYAN, JJ.

[155 Conn. 61] RYAN, Associate Justice.

In this action, the plaintiff, the Derby Savings Bank, seeks to recover a sum of money paid by it, under protest, to the defendants, the city of Shelton and its tax collector, Chester Kurkowski, for certain personal property taxes. The parties having stipulated to all pertinent facts, no evidence was taken, and the trial court found as follows: On August 28, 1959, the Soundcrest Development Corporation mortgaged to the plaintiff bank certain real estate in the city of Shelton as security for a loan in the sum of $14,000. On December 31, 1959, Soundcrest conveyed the property to Walter F. and Helen V. Webb, subject to the mortgage, which the Webbs assumed and agreed to pay. On November 16, 1964, the plaintiff brought an action in the Court of Common Pleas to foreclose the mortgage, which action resulted in a judgment of strict foreclosure on February 5, 1965. The court found the indebtedness to

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be $13,123.05, and it fixed [155 Conn. 62] the law day for September 21, 1965, for the Webbs, and succeeding days for subsequent encumbrancers. On April 29, 1965, subsequent to the judgment of foreclosure, but prior to the dates for redemption, the tax collector issued a notice entitled, 'Notice of Levy of a Tax Warrant on Real Estate,' which described the same property involved in the foreclosure proceedings. The tax collector claimed that there was due to the city of Shelton a total of $2024.75, which included, in addition to the real property taxes, interest and lien fees, the sum of $154.82 for personal property taxes and interest on two automobiles of Walter F. Webb for the years 1962, 1963 and 1964, plus certain other expenses. By virtue of the tax warrant, the tax collector advertised in a newspaper the sale of all the real estate for the satisfaction not only of the real estate taxes due from the Webbs on the premises in question but also for the personal property taxes owed by Walter F. Webb. The tax collector purported to act under General Statutes (Rev. to 1964) § 12-163, entitled 'Jeopardy collection of taxes.' On May 29, 1965, the plaintiff paid the full amount of the real estate taxes due, together with the personal property taxes on the automobile of Walter F. Webb. The payment of the personal property taxes, fees, and expenses was made under protest.

Thereafter, the plaintiff brought this action in the Circuit Court to recover the sum of money paid to the defendants for the personal property taxes and fees. The trial court rendered judgment for the defendants, and the plaintiff appealed to the Appellate Division of the Circuit Court, which affirmed the judgment...

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