"Petitioner is an officer in the United States Army. . . . In 1973, he purchased a parcel of vacant land in the town of Danforth, Maine. He paid taxes on the property for 10 years, but failed to pay the 1984, 1985, and 1986 local real estate taxes. In 1986, following the Maine statutory procedures that authorize it to acquire tax-delinquent real estate, the town sold the property."