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U.S. v. 2350 N.W. 187 STREET

Nos. 91-9110, 92-4340.

996 F.2d 1141 (1993)

UNITED STATES of America, Plaintiff-Appellee, v. 2350 N.W. 187 STREET, etc., Defendant, Miguel Columna, International Fidelity Insurance Company, Associates Financial Services Co. of FL, Inc., Federal National Mortgage Association, Claimants, Fred M. Ganz, Dade County Tax Collector, Claimant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. SINGLE FAMILY RESIDENCE LOCATED AT 3181 S.W. 138TH PLACE, MIAMI, FLORIDA, together with all appurtenances thereto and thereon, Defendant, Gustavo Blanco, Olga Blanco, Glendale Federal Bank, F.S.B. f/k/a Glendale Federal Savings & Loan Assn., Claimants, Dade County Property Appraiser, Dade County Tax Collector, Claimants-Appellants.

United States Court of Appeals, Eleventh Circuit.

August 4, 1993.

Attorney(s) appearing for the Case

Thomas W. Logue, Asst. County Atty., Dade County Atty., Miami, FL, for claimant-appellant.

Dahil D. Goss, Asst. U.S. Atty., Atlanta, GA, Madeleine Shirley, Linda Collins Hertz, Anne M. Hayes, Asst. U.S. Attys., S.D.Fla., Miami, FL, for plaintiff-appellee.

Bruce M. Hofstadter, Macon, GA, for Associates Financial Services of FL.

Before KRAVITCH and COX, Circuit Judges, and HOBBS, Senior District Judge.

KRAVITCH, Circuit Judge:

These consolidated cases present the question of whether a tax lien resulting from unpaid ad valorem property taxes provides the county tax collector with standing as an innocent owner to challenge a civil forfeiture action under 21 U.S.C. §§ 881(a)(6), (a)(7) (1988). Because the district courts ruled in both cases before the Supreme Court issued its decision in United States v. 92 Buena Vista Ave., ___ U.S. ___, 113...

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