Public Law 119-73 (01/23/2026)

12 U.S.C. § 1747j

Taxation of real property

Nothing in this subchapter shall be construed to exempt any real property acquired and held by the Secretary under this subchapter from taxation by any State or political subdivision thereof, to the same extent, according to its value, as other real property is taxed.

June 27, 1934, ch. 847Aug. 10, 1948, ch. 83262 Stat. 1281Apr. 20, 1950, ch. 9464 Stat. 59Pub. L. 90–19, § 1(a)(3)81 Stat. 17(, title VII, § 711, as added , title IV, § 401, ; amended , title I, § 122, ; , , .)

Editorial Notes

Amendments

Pub. L. 90–191967— substituted “Secretary” for “Commissioner”.

1950—Act , substituted “Commissioner” for “Administrator” wherever appearing.