Legal Opinion
Town of Sanford v. United States
District Court, D. Maine
Decided April 8, 1997No. Civil 96-201-P-HPublishedCited by 4 opinions
1Opinion of the Court
ORDER ON MOTIONS FOR SUMMARY JUDGMENT
HORNBY, Chief Judge.
This case involves a conflict between federal Government forfeitures of drug-related real estate and municipal tax collection procedures. I conclude that a municipality with a perfected lien on real estate for the collection of real estate taxes, whose officials have no knowledge of the illegal activities occurring on the real estate, qualifies as an “inno cent owner” under the federal forfeiture statute, 21 U.S.C. § 881(a)(7). It is therefore entitled to notice of the forfeiture proceeding so that it may assert its claim for taxes…
2Cases cited13 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Bennett v. SpearSupreme Court of the United States · 1997
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Skelly Oil Co. v. Phillips Petroleum Co.Supreme Court of the United States · 1950
- United States v. James Daniel Good Real PropertySupreme Court of the United States · 1993
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3Cited by4 opinions
- United States v. One-Sixth Share of Bulger in All Present & Future Proceeds of Mass Millions Lottery Ticket No. M246233Court of Appeals for the First Circuit · 2003
- Town of Sanford v. United StatesCourt of Appeals for the First Circuit · 1998
- Benson v. Double Down Interactive, LLCDistrict Court, W.D. Washington · 2020
- Town of Sanford v. United StatesCourt of Appeals for the First Circuit · 1998