12 U.S.C. § 1714
Section 1714 · Taxation
Amended 4 times on record
Applied in 5 court decisions — leading case United States v. General Douglas MacArthur Senior Village, Inc. (1972)
Most recently applied in United States v. General Douglas MacArthur Senior Village, Inc. (December 1972)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Nothing in this subchapter shall be construed to exempt any real property acquired and held by the Secretary under this subchapter from taxation by any State or political subdivision thereof, to the same extent, according to its value, as other real property is taxed.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1967—Pub. L. 90–19 substituted “Secretary” for “Commissioner”.
1950—Act Apr. 20, 1950, substituted “Commissioner” for “Administrator”.
1938—Act Feb. 3, 1938, corrected error in spelling of “subdivision”.