On September 27, 2007, the United States filed a complaint in rem, against the property owned by the RP at the Site, to recover the costs of EPA's lien on the property. The lien was created pursuant to section 107(l) of CERCLA, which provides that a lien in favor of the United States will be created upon property that is owned by a liable party and that is subject to or affected by a remedial or removal action. On November 13, 2007, New Castle County filed a motion to intervene in the in rem action, stating that the county has statutory liens for taxes on the property. Upon joint motion by the United States and New Castle County, the court entered a stipulation and order of settlement on January 10, 2012, and an order granting default judgment on November 7, 2012. According to the stipulation and orders, judgment against the defendant is entered in favor of the United States and New Castle County, who may request that the property be sold. Proceeds from such sale shall be split equally between the United States and the County.