Connecticut Appellate Court April 3, 2001, AC 20522 (37 Huntington Street v. City of Hartford)

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.