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FIRST NH BANK v. TOWN OF WINDHAM

No. 92-579.

138 N.H. 319 (1994)

FIRST NH BANK v. TOWN OF WINDHAM

Supreme Court of New Hampshire.

March 22, 1994.

Attorney(s) appearing for the Case

Sheehan Phinney Bass + Green, P.A., of Manchester (Bruce A. Harwood and F. Anne Ross on the brief, and Mr. Harwood orally), for the plaintiff.

Beaumont, Mason & Campbell, P.A., of Salem (Bernard H. Campbell on the brief and orally), for the defendant.

Gallagher, Callahan & Gartrell, P.A., of Concord (Anne G. Sheer & a. on the brief), by brief for New Hampshire Bankers Association, as amicus curiae.

H. Bernard Waugh, Jr., of Concord, by brief for New Hampshire Municipal Association, as amicus curiae.

JOHNSON, J.

The plaintiff, First NH Bank (the bank), appeals from orders of the Superior Court (Groff, J.) granting summary judgment in favor of the defendant, Town of Windham (the town), and upholding the town's acquisition of a delinquent taxpayer's land, free and clear of the bank's interest as mortgagee of the taxpayer. We consider the following: (1) whether real estate tax liens have priority over antecedent mortgages; (2) whether tax deeds issued in foreclosure...

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