It looks like hard times have fallen on Broome-Tioga, the former AMA National Motocross track above Binghamton, New York. The facility, which sold it's national to Freestone in Texas several years ago, is now being offered up for auction by the U.S. Department of the Treasury Internal Revenue Service. According to the post, "The property described below has been seized for nonpayment of internal revenue taxes due from Taxpayer. The property will be sold at public auction as provided by Internal Revenue Code section 6335 and related regulations." The auction will take place on September 21, 2011. The minimum bid? $168,047.15.
http://www.treasury.gov/auctions/irs/liny_real_5437.htm#image