38 U.S.C. § 8167
Section 8167 · Exemption from State and local taxes
Amended 2 times on record
Applied in 1 court decisions — leading case 121 Fed. Cl. 636 - Fort Howard Senior Housing Associates, LLC v. United States (2015)
Most recently applied in 121 Fed. Cl. 636 - Fort Howard Senior Housing Associates, LLC v. United States (May 2015)
(a) Improvements and Operations Not Exempted.—The improvements and operations on land leased by a person with an enhanced-use lease from the Secretary shall be subject to all applicable provisions of Federal, State, or local law relating to taxation, fees, and assessments.
(b) Underlying Fee Title Interest Exempted.—The underlying fee title interest of the United States in any land subject to an enhanced-use lease shall not be subject, directly or indirectly, to any provision of State or local law relating to taxation, fees, or assessments.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
2012—Pub. L. 112–154 amended section generally. Prior to amendment, section read as follows: “The interest of the United States in any property subject to an enhanced-use lease and any use by the United States of such property during such lease shall not be subject, directly or indirectly, to any State or local law relative to taxation, fees, assessments, or special assessments, except sales taxes charged in connection with any construction, alteration, repair, remodeling, or improvement project carried out under the lease.”