351 Conn. 722
Conn.2025Background
- The City of Bridgeport assigned municipal tax liens for unpaid taxes from the 2012 and 2013 grand lists to MTAG Services, LLC, which later assigned them to Cazenovia Creek Funding I, LLC (subsequently Benchmark Municipal Tax Services, Ltd.).
- The plaintiff sought foreclosure on the subject property owned by The White Eagle Society of Brotherly Help, Inc., arguing the liens were validly assigned and taxes were unpaid.
- The defendant responded with multiple special defenses, asserting the taxes were paid, payments were refused, and that the assignments were not properly authorized under Connecticut General Statutes § 12-195h.
- The trial court granted summary judgment as to liability in favor of the plaintiff, finding no genuine issue regarding the validity of assignments, reserving some defenses for trial (which was not held).
- The Appellate Court affirmed, and on certified appeal, the Connecticut Supreme Court reviewed whether summary judgment on the validity of the lien assignments was proper.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Validity of Tax Lien Assignments | City council resolutions and certified documents prove valid assignments under § 12-195h. | No evidence City’s legislative body passed appropriate resolution specifically for 2012, 2013 liens; fiscal year language is ambiguous. | Assignments valid—resolutions and executed documents suffice under statute. |
| Authority to Foreclose | Standing established through valid chain of assignments; right to foreclose passes to assignee. | Assignments did not specifically name plaintiff; subsequent assignment not authorized by City Council pre-2022 law. | Plaintiff had standing; pre-2022 law did not require City consent for subsequent assignments. |
| Defendant's Special Defenses on Payment | No documentary evidence proffered by defendant to show all taxes were paid or that satisfaction occurred | Defendant had canceled checks and alleged efforts to pay; claimed full payment was made | Court found canceled checks did not prove lien was released/satisfied; liens due and payable. |
| Burden of Proof on Validity | Plaintiff provided documentary prima facie evidence; defendant had burden to create genuine issue of fact | Burden rests on plaintiff; defendant asserts insufficient proof of council authorization | Plaintiff satisfied initial burden; defendant’s assertions insufficient to defeat summary judgment |
Key Cases Cited
- Bank of New York Mellon v. Tope, 345 Conn. 662 (Ct. 2022) (party claiming foreclosure bears burden of proving standing/valid assignment)
- Hammer v. Lumberman’s Mutual Casualty Co., 214 Conn. 573 (Ct. 1990) (nonmoving party on summary judgment must provide specific evidence, not mere assertions)
- Breen v. Phelps, 186 Conn. 86 (Ct. 1982) (law of the case doctrine applies when an issue has been previously decided)
- Almada v. Wausau Business Ins. Co., 274 Conn. 449 (Ct. 2005) (purpose of special defenses is to fully inform the court and opposing party of contested issues)