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Code · U.S. Code · Title 38 - VETERANS’ BENEFITS · 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 · § 8167

§ 8167. Exemption from State and local taxes

198 words·~1 min read·/usc/title-38/section-8167

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.)
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4 references not yet in our index
  • Pub. L. 102–86, title IV, § 401(a)
  • 105 Stat. 421
  • 126 Stat. 1181
  • Pub. L. 112–154
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§ 8167
Exemption from State and local taxes
Pub. L.Pub. L. 102–86, title IV, § 401(a)
Stat.105 Stat. 421
Stat.126 Stat. 1181
Pub. L.Pub. L. 112–154
Cites 4Cited by 0 across 0 sources
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