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38 U.S.C. § 8167 — Exemption from State and local taxes

submitted 35 years ago by Pub. L. 102-86 to r/title-38-VETERANS-BENEFITS · 88 words · no verdicts yet

in plain englishAI-generated · not legal advice

Improvements and business activity on VA-leased land are not exempt from state and local taxes. But the government's own underlying ownership of the land stays exempt. State or local tax laws can't reach the government's title interest, even indirectly.

(a) Improvements and Operations Not Exempted: The improvements and operations on land leased by a person under an enhanced-use lease from the Secretary are subject to all applicable federal, state, or local law on 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 is not subject, directly or indirectly, to any state or local law on taxation, fees, or assessments.
the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1991Enacted · Pub. L. 102-86 · 105 Stat. 421
  • 2012Amended · Pub. L. 112-154 · 126 Stat. 1181

A history note hasn’t been published yet. The record shows enactment by Pub. L. 102-86 on 1991-08-14.

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