governmental instrumentality immunity
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 300 U.S. 1 - Taber v. Indian Territory Illuminating Oil Co. · 1937Most cited · 20 citing opinions
Our decisions distinguish between a nondiscriminatory tax upon the property of an agent of government and one which imposes a direct burden upon the exertion of governmental powers. In the former case where there is only a remote, if any, influence upon the exercise of governmental functions, we have held that a nondiscriminatory ad valorem tax is valid, although the property is used in the operations of the governmental agency.