The Waterbury Democrat., 1945-10-27
CityFocine
 s66,0O0L On Tox Liens

Assessments of more than $66,000 against Waterbury property may be wiped out if the city is unsuc- cessful in its appeal from a deci- sion handed down Wednesday by Common Pleas Court Judge Walter M. Pickett in the Cortigiano tax lien case.
 In appeal papers, which were en- tered in the court today, the city claims the jurist erred in holding that l945 legislation could not re- inState the property liens involved if they were previously invalidated. The claim is among eight made in the city's request for a draft finding for its appeal to the State Supreme Court of Errors in Hart ford.
 City records disclose that prop erty liens filed as the result of vari- ous improvements and benefits of the type involved in the case, to- tai sec, ,2O4.4 .46. These liens have been entered for services given by the city for sidewalks, sewers, streets, paving, and sprinkling. Property liens also have been entered by the city as the result of unpaid water rents, but 1t hes not been determined as yet If they would be affected by the recent decision.
 Detailed Claims
 Aware of the widespread effect of the Common Pleas Court decision on the tax liens in Waterbury and throuphout the state, Corporation Counsel Maurice T. Healey aro Assistant Corporation Counsel Ed ward T. Mcdonald entered detailed claims in the appeal papers today.
 Three pieces of legislation are involved in the litigation. one is Section 337e of the Acts of 1887. which provides that tax liens held by the city for 10 years shall pc invalididated unless the city in. stitutes legal action. The second legislative act involved is the amendment in 270g of the Acts oi l943. which states that the word tax" shall include permanent i'm. proyemenc liens or assessments oI benefits due municipality.
 The third piece of legislation nassed in i945, dropped out of Sec tion 270 remain words lncluolng the phrase any permanent I'm. provement liens or assessment oi benefits"
 The city today claimed that Sec tion 337em if 1t was amended by Section 270g applies only to general taxes and not to special assessments and liens for special benefits as are involved in the Cortigtano case
 Among the questions of law which it asks to have reviewed is the ind ing of the court that Section 337e passed in 1887, was amended by Section 270g, passed in ls4S.
 Claims Court Erred
 The city claims the lower court erred in finding that the two Cor tigiano liens, one for highway lay out and grading and the other fol a sewer assessments, were invalie and should be discharged. Errol also is attributed in the findint that the property was freed iron the lien encumbrances by virtue ol Sections 337e and 270g and not bS Public Act No. 227 of 1945.
 The ClCy dlSO SAHAAAaS tAAS SONA erred lin finding that Section SS!en if amended by Section 270g, applied to liens involved when the amounts thereof were due and payable prio' to Jan. 1, 1888.
 Liens against the Cortigiano prop erty on Russell street were placed in 1911 and 1921. The property wal acquired by Ralph Cortigiano, th' plaintiff, in l943.
 It is claimed by the city tha the plaintiff did not have a veste' right under section 337e to hay the two liens validated and tha the court erred in finding tha the l945 legislation could not hay reinstated and validated the lien involved if they were st 6 tsEn thereto invaliddated."
 Another Issue
 Issue also is taken with the cour ruling that the 1945 legislation di not apply to the two liens becaus
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