Montgomery Cnty. Comm'n v. FHFA, No. 13-12615 (11th Cir. 2015)
Annotate this CaseThese six consolidated appeals arose out of a Congressional exemption from taxation granted to the federal entities. Appellants contend that the state taxes normally imposed on real estate transfers apply when the federal entities transfer real property in their respective states. The federal entities have not paid the transfer taxes based on their Congressional charter exemptions from "all taxation." The district courts found that the statutory exemptions do apply to preclude taxation and are constitutional. The district court also found that statutory exceptions for taxation of real property contained in the federal statutes did not apply to allow appellants to impose the transfer tax. The court affirmed and agreed with its sister circuits, who have held that the charter exemptions do apply in this context, and are constitutional under the Commerce, Necessary and Proper, and Supremacy Clauses.
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