Torrington Tax Collector, LLC v. Riley

Summary

The court held that collateral estoppel barred the plaintiff from bringing a new bank execution action based on the same municipal tax debt because the defendant's lack of notice and opportunity to challenge the debt had been actually litigated and decided in the prior action. The court further held that the due process issue was necessarily determined even though the prior judgment also rested on the independent ground that the plaintiff failed to comply with the written-demand requirement. The court rejected both the plaintiff's subject-matter-jurisdiction argument and its proposed public-policy exception, and affirmed the Appellate Court.