12 U.S.C. § 1706b
Taxation of real property held by Secretary
Nothing in this subchapter shall be construed to exempt any real property acquired and held by the Secretary in connection with the payment of insurance heretofore or hereafter granted 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.
Notes of Decisions
Cited in 7
cases, 1945–2009 · leading case: Riordan v. Ferguson, 147 F.2d 983 (2d Cir. 1945).
Riordan v. Ferguson, 147 F.2d 983 (2d Cir. 1945). “" And it is to be noted that the Housing Act itself gives recognition to "real property acquired and held by the Administrator" under the Act, in its careful provisions that such real estate shall not be tax exempt, 12 U.”
In Re Upset Tax Sale, September 13, 2006, 976 A.2d 1271 (Pa. Commw. Ct. 2009). “As to this issue, the United States argued that, although the property could be taxed based on the congressional waiver in 12 U.S.C. § 1706b, 9 and although the United States could be made a party in a suit to foreclose a mortgage or lien under 28 U.”
United States v. Cnty. of Richland, 500 F. Supp. 312 (D.S.C. 1980). “The plaintiff further asserts that although federal properties are not usually subject to local taxation unless there is a specific waiver, such waiver was enacted by Congress in passing the National Housing Act which includes 12 U.S.C. § 1706b: Nothing in this subparagraph…”
City of Sacramento v. Sec'y of Hous. & Urban Dev., 363 F. Supp. 736 (E.D. Cal. 1972). “See 12 U.S.C. §§ 1706b, 1714, 1741, 1747j, 1749kk, 1749bbb — 20, 1750e.”
United States v. Gen. Douglas MacArthur Senior Vill., Inc., 337 F. Supp. 955 (E.D.N.Y 1972). “The vitality of the “first in time” rule in connection with local tax liens has been sufficiently eroded by legislative action subsequent to its judicial origin to obviate the necessity for applying it here. Congress has specifically waived any priority the federal government…”
United States v. Comptroller of New York, 248 F. Supp. 939 (S.D.N.Y. 1965). “Section 7 provides: “Nothing in this subchapter shall be construed to exempt any real property acquired and held by the Commissioner in connection with the payment of insurance heretofore or hereafter granted under this sub-chapter from taxation by any State or political…”
United States v. Joe Murray's Point Lookout, Inc., 359 F. Supp. 335 (S.D.N.Y. 1973). “12 U.S.C. §§ 1706b and 1714. Finally, the mortgage in Riordan arose prior to the transfer of property to the Government.”
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