15 U.S.C. § 646
Liens
Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a State, or political subdivision thereof, in any case where such lien would, under applicable State law, be superior to such interest if such interest were held by any party other than the United States.
Notes of Decisions
Cited in 40
cases, 1962–2006 · leading case: Sorenson v. Bd. of Cnty. Commissioners (In Re Knights Athletic Goods, Inc.), 128 B.R. 679 (D. Kan. 1991).
Sorenson v. Bd. of Cnty. Commissioners (In Re Knights Athletic Goods, Inc.), 128 B.R. 679 (D. Kan. 1991). “Under 15 U.S.C. § 646 and Kansas law, “the County’s lien had preference over all other claims against the property, including the perfected security interest of the SBA.”
United States v. Kimbell Foods, Inc., 440 U.S. 715 (1979). “396 , 15 U. S. C. § 646 . The FHA has established by regulation that purchase-money security interests take priority over previously arising FHA liens.”
Pauline Rust v. Paul Johnson & Nora Johnson, City of Los Angeles v. Paul Johnson, Nora Johnson, & the Sec'y of Hous. & Urban Dev., 597 F.2d 174 (9th Cir. 1979). “See 15 U.S.C. § 646 and 7 U.S.C. § 1981 (d), as amended (Supp.”
United States v. Christensen, 218 F. Supp. 722 (D. Mont. 1963). “15 U.S.C.A. § 646 provides: “Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a State, or political subdivision thereof, in any case where such lien would, under…”
The City of Sherman & Sherman Indep. Sch. Dist. v. United States, 400 F.2d 373 (5th Cir. 1968). “The purpose of Congress in enacting this section was to place the SBA’s security claims against property in the several states upon the same level as those held by private parties in these states.”
In the Matter of Lehigh Valley Mills, Inc., Bankrupt. United States of Am., 341 F.2d 398 (3rd Cir. 1965). “The district court held that under the Small Business Act, 15 U.S.C. § 646 , state law must be applied in the determination of the question of priority of liens.”
In the Matter of Century Vault Co., Inc., Bankrupt, Harold J. Connor, Tr. in Bankr., 416 F.2d 1035 (3rd Cir. 1969). “The only issue we need have decided there was whether under Section 646 of the Small Business Act, 15 U.S.C. § 646 , the corporation taxes were “on the property” given as security for a loan from the Small Business Association.”
Dir. of Revenue, State of Colorado v. United States, 392 F.2d 307 (10th Cir. 1968). “The crux of the Director’s argument is that 15 U.S.C. § 646 subordinates the SBA lien to the tax liens of the state.”
United States v. Maes, 316 F. Supp. 1267 (D. Colo. 1969). “Defendants’ position is that 15 U.S.C. § 646 subordinates the security interests of plaintiff to the taxes due Las Animas County, Colorado, on the property.”
W. T. Jones & Co., Inc., & Noland Co., Inc., & Marvin Moseley v. Foodco Realty, Inc., & United States of Am., 318 F.2d 881 (4th Cir. 1963). “” The SBA’s interest is specifically subordinated to the State’s lien for property taxes by 15 U.S.C.A. § 646 . But beyond this concession the statute does not go.”
United States v. Marion H. MacKenzie United States of Am. v. Engine Serv. Co., Inc., an Arizona Corp., 510 F.2d 39 (9th Cir. 1975). “) See also 15 U.S.C. § 646 , which subordinates SBA security interests to certain state tax liens normally not prior to federal claims.”
Kimbell Foods, Inc. v. Repub. Nat. Bank of Dallas, 401 F. Supp. 316 (N.D. Tex. 1975). “Super Markets when the three stores were sold in 1971.”
United States v. Oswald & Hess Co.. United States of Am. v. Oswald & Hess Co., City of Pittsburgh, 345 F.2d 886 (3rd Cir. 1965). “” Finally, the City argues that its charges have been specifically granted priority by a provision of the Small Business Act, 15 U.S.C. § 646 , which provides: “Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such…”
In Re Appl. of Sba for Ad Valorem Tax Exemption, 797 P.2d 879 (Kan. Ct. App. 1990). “ecided SBA did not become the “owner” of the subject property until after the expiration of the redemption period and, thus, is not immune from payment of state or local taxes assessed against the property during such period, it is not necessary for us to address the County’s…”
United States v. Clover Spinning Mills Co., 373 F.2d 274 (4th Cir. 1966). “We think the state’s concession in its brief that its claim for unpaid income taxes which under state law should have been withheld from employees’ wages did not constitute “taxes due on the property” within the meaning of 15 U.S.C. § 646 is fatal to its claim. In re Lehigh…”
Bd. of Cnty. Commissioners of Saline Cnty. v. Knights Athletic Goods, Inc. (In Re Knights Athletic Goods, Inc.), 98 B.R. 553 (D. Kan. 1989). “The issue on appeal is whether Kansas law grants a priority to the County to the extent of the personal property tax due and thus subordinates, pursuant to 15 U.S.C. § 646 , the SBA’s security interest by the amount of the taxes due.”
United States v. California-Oregon Plywood, Inc., a Corp., 527 F.2d 687 (9th Cir. 1975). “15 U.S.C. § 646 provides: Any interest held by the Administration [SBA] in property, ‘as security for a loan, shall be subordinate to any lien *690 on such property for taxes due on the property to a State, or political subdivision thereof, in any case where such lien would,…”
Edmondson v. Chesapeake Clamchip Corp., 350 F. Supp. 1236 (D. Maryland 1972). “” The statute relied upon by the Trustees is 15 U.S.C. § 646 , a part of the Small Business Act, which provides as follows: “Any interest held by the [Small Business] Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes…”
United States v. Gen. Douglas MacArthur Senior Vill., Inc., 337 F. Supp. 955 (E.D.N.Y 1972). “Congress has specifically waived any priority the federal government might otherwise have in relation to state and local taxes in numerous instances.”
United States v. Oswald & Hess Co., 225 F. Supp. 607 (W.D. Pa. 1964). “” Equally significant is that section of the Small Business Administration Act under which the authority of the government to take the mortgage was created, Title 15 U.S.C.A. § 646 , wherein Congress provided that any interest held by the administration as security for a loan…”
In re Lehigh Valley Mills, Inc., 225 F. Supp. 494 (E.D. Pa. 1964). “The Federal law in this area is in part contained in 15 U.S.C.A. § 646 of the Small Business Act dealing with liens, as follows: Under Pennsylvania law as contained in 72 P.”
Town of Bristol v. United States ex rel. Small Bus. Admin., 315 F. Supp. 908 (D. Vt. 1970). “15U.S.C. § 646 (1964). . But cf. Seaver v.”
United States v. John Tipton Exec. Dir. of Revenue State of Colorado, 898 F.2d 770 (10th Cir. 1990). “SBA maintains that 15 U.S.C. § 646 provides a congressional directive, absent in Kimbell Foods, precluding the use of state law in the present context.”
Chicago Title Ins. v. Sherred Vill. Assocs., 544 F. Supp. 320 (D. Me. 1982). “In fact, the Supreme Court regarded a similar provision in the SBA lending program, 15 U.S.C. § 646 , as further support for its conclusion that state law should be incorporated to determine the priority of other liens.”
United States v. Town of Pittsfield, 302 F. Supp. 316 (D. Me. 1969). “The parties are agreed on the general applicability, in priority contests of this *318 nature, of 15 U.S.C. § 646 (1964), which provides: § 646.”
Kimbell Foods, Inc. v. Repub. Nat'l Bank, 557 F.2d 491 (5th Cir. 1977). “§ 646 (1970), Congress subordinates SBA interests in property to state property taxes: Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a state, a political subdivision…”
United States v. Town of Marlborough, 305 F. Supp. 718 (D.N.H. 1969). “15 U.S.C. § 646 (1964) provides: Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a State, or political subdivision tbereof, in any case where such lien would, under…”
United States v. City of Roanoke, 258 F. Supp. 415 (W.D. Va. 1966). “The City directs the court’s attention to 15 U.S.C. § 646 (1963) and 28 U.S.C. § 960 (1949), alleging that one or the other, or both of the statutes, is a direct expression of consent by Congress that the immunity from taxation be waived.”
United States v. Consumers Scrap Iron Corp., 384 F.2d 62 (6th Cir. 1967). “” 15 U.S.C. § 646 (1964) (emphasis added). Under this statute the United States District Attorney conceded that Detroit’s claim for taxes took priority.”
United States v. City of Albuquerque, New Mexico, 465 F.2d 776 (10th Cir. 1972). “The decision turns on the meaning and application of 15 U.S.C. § 646 , which provides that a security interest in property held by the S.”
W. T. Jones & Co. v. Foodco Realty, Inc., 206 F. Supp. 878 (W.D. Va. 1962). “” This last statement is of special interest because § 17 of the Small Business Act ( 15 U.S.C.A. § 646 ) provides: “Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the property to a…”
United States v. Dyna-Tex, Inc., 372 F. Supp. 278 (E.D. Tenn. 1972). “” The defendants rely on Title 15 U.S.C. § 646 and T.C.A. 67-1801 to establish their claim to priority.”
Chicago Title Ins. v. Sherred Vill. Assocs., 708 F.2d 804 (1st Cir. 1983). “As the district court noted, the Supreme Court regarded a similar provision in the SBA lending program, 15 U.S.C. § 646 , as support for its conclusion that absolute federal priority is not necessary to maintain the federal program.”
United States v. Clover Spinning Mills Co., 244 F. Supp. 796 (W.D.S.C. 1965). “Under the following provisions of 15 U.S.C.A. § 646 , Small Business Administration liens are subordinated to state or local property taxes if under applicable state law, the tax lien would have priority over any party other than the United States: “Any interest held by the…”
Hunter v. United States, 352 F. Supp. 5 (D. Me. 1972). “Thé parties agree that the relative priority of their interests in the machines is governed by 15 U.S.C. § 646 , which provides: § 646. Liens Any interest held by the [Small Business] Administration in property, as security for a loan, shall be subordinate to any lien on such…”
Airadigm Commc'ns, Inc. v. Fed. Commc'ns Comm'n, 372 B.R. 894 (Bankr. W.D. Wis. 2006). “At the time of Kimbell Foods , the SBA loans in question were subordinate to certain state and local property tax liens, 15 U.S.C. § 646 (1978), while Farmers Home Administration loans were subordinate to purchase-money security interests, 7 C.”
United States v. Cambria Cnty., 532 F. Supp. 634 (W.D. Pa. 1982). “State imposed property tax liens are given priority over SBA security interests by 15 U.S.C. § 646 which provides: Any interest held by the [Small Business] Administration in property, as security for a loan, shall be subordinate to any lien on such property for taxes due on the…”
United States v. Ravalli Cnty. Creamery, Inc., 657 F. Supp. 481 (D. Mont. 1987). “The sole issue in dispute is whether the county’s claim for penalties and interest is also entitled to priority over the SBA’s interest.”
United States v. Bednar Motors, Inc., 219 F. Supp. 34 (D.N.D. 1963). “The priority of a lien for taxes due on property is established by 15 U.S.C.A. § 646 , the Small Business Administration Act which reads as follows : “Any interest held by the Administration in property, as security for a loan, shall be subordinate to any lien on such property…”
United States v. Consumers Scrap Iron Corp., 274 F. Supp. 727 (E.D. Mich. 1965). “” 15 U.S.C. § 646 . The relevant tax statute of the State of Michigan, to which the court is directed, provides: “Notwithstanding any provisions in the charter of any city or village to the contrary, all taxes shall become a debt due to the township, city, village and county…”
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