An assignee of a municipal tax lien may not be entitled to the appointment of a receiver of rents. The plaintiff, Connecticut Tax Liens I LLC, requested the appointment of a receiver of rents with respect to a municipal tax lien assigned to the plaintiff. The defendant, Yonson Lee, objected that the right to appoint a receiver of rents is restricted to municipalities. Connecticut General Statutes §12-195h provides, "Any municipality . . . may assign, for consideration, any and all liens filed by the tax collector to secure unpaid taxes on real property." A private party that holds a municipal tax lien acquires the special powers and privileges of the municipality with respect to precedence and priority over other liens, and possesses the same rights and privileges of any other private lienholder with respect to enforcement. Unlike the municipality, the plaintiff was not entitled to the appointment of a receiver of rents. "[T]hese special features of municipal tax liens," wrote the court, "could be readily abused by private party assignees and . . . are not passed on to private parties." The court denied the plaintiff's motion.

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