No. 97-1722.

140 F.3d 20 (1998)

TOWN OF SANFORD, et al., Plaintiffs, Appellants, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided March 31, 1998.

Attorney(s) appearing for the Case

William H. Dale, with whom Sally J. Daggett and Jensen Baird Gardner & Henry, were on brief for appellants.

F. Mark Terison, Assistant United States Attorney, Portland, ME, with whom Jay P. McCloskey, United States Attorney, Bangor, ME, and Jonathan A. Toof, Assistant United States Attorney, Portland, ME, were on brief for appellee.

Before TORRUELLA, Chief Judge, ALDRICH, Senior Circuit Judge, and LYNCH, Circuit Judge.

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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