U.S. Code » Title 38 » Part PART VI— ACQUISITION AND DISPOSITION OF PROPERTY › Chapter CHAPTER 81— ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY › Subchapter SUBCHAPTER V— ENHANCED-USE LEASES OF REAL PROPERTY

38 U.S.C. § 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.(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.)Editorial NotesAmendments

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.”

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Fort Howard Senior Hous. Assocs., LLC v. United States, 121 Fed. Cl. 636 (Fed. Cl. 2015).
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Fort Howard Senior Hous. Assocs., LLC v. United States, 121 Fed. Cl. 636 (Fed. Cl. 2015). · cites it 4× “Compliance with Federal, State, and Local Laws Consistent-with 38 U.S.C. § 8167 (2004), Article 17.A of the Lease states, “The United States’ fee title interest in the Property and [the VA’s] interest in this Lease shall not be subject, directly or indirectly, to any State or…”
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