2017 US Code
Title 38 - Veterans' Benefits
Part VI - Acquisition and Disposition of Property
Chapter 81 - Acquisition and Operation of Hospital and Domiciliary Facilities; Procurement and Supply; Enhanced-Use Leases of Real Property
Subchapter V - Enhanced-Use Leases of Real Property
Sec. 8167 - Exemption from State and local taxes
| 38 U.S.C. § 8167 (2017) |
| §8167. Exemption from State and local taxes |
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(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. |
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(Added Pub. L. 102–86, title IV, §401(a), Aug. 14, 1991, 105 Stat. 421; amended Pub. L. 112—154, title II, §211(h), Aug. 6, 2012, 126 Stat. 1181.) |
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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." |
| United States Code, 2012 Edition, Supplement 5, Title 38 - VETERANS' BENEFITS |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 38 - VETERANS' BENEFITS PART VI - ACQUISITION AND DISPOSITION OF PROPERTY CHAPTER 81 - ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY SUBCHAPTER V - ENHANCED-USE LEASES OF REAL PROPERTY Sec. 8167 - Exemption from State and local taxes |
| section 8167 |
| 2017 |
| January 12, 2018 |
| Yes |
| standard |
| 105 Stat. 421 126 Stat. 1181 |
| Public Law 102-86, Public Law 112-154 |
