AC46294 - Torrington Tax Collector, LLC v. Riley ("The plaintiff, Torrington Tax Collector, LLC, appeals from the judgment of the trial court granting the defendant, Holly Riley, an exemption from a bank execution on an account held by the defendant. See General Statutes (Supp. 2022) ยง 52-367b. On appeal, the plaintiff claims that the court improperly (1) determined that the plaintiff's opposition to the claim of exemption was barred by the doctrine of res judicata and/or collateral estoppel, and (2) failed to hold an evidentiary hearing before granting the defendant's claim for exemption from execution. We disagree and, accordingly, affirm the judgment of the court.")