U.S. Code » Title 7 » Chapter CHAPTER 50— AGRICULTURAL CREDIT › Subchapter SUBCHAPTER IV— ADMINISTRATIVE PROVISIONS

7 U.S.C. § 1984

Taxation

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All property subject to a lien held by the United States or the title to which is acquired or held by the Secretary under this chapter other than property used for administrative purposes shall be subject to taxation by State, territory, district, and local political subdivisions in the same manner and to the same extent as other property is taxed: Provided, however, That no tax shall be imposed or collected on or with respect to any instrument if the tax is based on—(1) the value of any notes or mortgages or other lien instruments held by or transferred to the Secretary;(2) any notes or lien instruments administered under this chapter which are made, assigned, or held by a person otherwise liable for such tax; or(3) the value of any property conveyed or transferred to the Secretary,whether as a tax on the instrument, the privilege of conveying or transferring or the recordation thereof; nor shall the failure to pay or collect any such tax be a ground for refusal to record or file such instruments, or for failure to impart notice, or prevent the enforcement of its provisions in any State or Federal court.(Pub. L. 87–128, title III, § 334, Aug. 8, 1961, 75 Stat. 315.)Editorial NotesReferences in Text

This chapter, referred to in text, was in the original “this title”, meaning title III of Pub. L. 87–128, Aug. 8, 1961, 75 Stat. 307, known as the Consolidated Farm and Rural Development Act, which is classified principally to this chapter. For complete classification of title III to the Code, see Short Title note set out under section 1921 of this title and Tables.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1984–2021 · leading case: United States v. Lewis Cnty., 175 F.3d 671 (9th Cir. 1999).
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United States v. Lewis Cnty., 175 F.3d 671 (9th Cir. 1999). · cites it 13× “CANBY, Circuit Judge: A federal statute, 7 U.S.C. § 1984 , partially waives the immunity of the federal government from state taxation by authorizing state and local governments to tax farm property owned by the federal Farm Service Agency (“FSA”) “in the same manner and to the…”
In Re Upset Tax Sale, September 13, 2006, 976 A.2d 1271 (Pa. Commw. Ct. 2009). · cites it 2× “The United States Court of Appeals for the Ninth Circuit examined 7 U.S.C. § 1984 and determined that, while its provisions waive the immunity of the federal government from taxation by authorizing state and local governments to tax property held by the FSA “in the same manner…”
United States v. State of Washington, 994 F.3d 994 (9th Cir. 2020). “The United States argued that the county had discriminated against a federal agency in violation of § 1984 and the doctrine of intergovernmental tax immunity because the county did not tax a comparable state agency.”
United States v. State of Washington (9th Cir. 2021). · cites it 5× “By ruling in favor of Washington in Lewis County, we explicitly rejected that the statute in question, 7 U.S.C. § 1984 , contained a non-discrimination principle when comparing state and federal property.”
McLemore v. Farmers Home Admin. (In re Davis), 43 B.R. 629 (Bankr. M.D. Tenn. 1984). “7 U.S.C. § 1984 . .This case was vacated and remanded on the tax issue by the Sixth Circuit.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.