TORRUELLA, Chief Judge.
In September 1994, the United States (the "Government") instituted in rem civil forfeiture proceedings against two properties located in the Town of Sanford, Maine, under the federal forfeiture law, 21 U.S.C. § 881. At the time, the properties were subject to a local property tax lien in the amount of $1,306.82. However, the lien was not recorded in the registry of deeds when the forfeiture complaint was filed. Therefore, the United...
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