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

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)Improvements and Operations Not ExemptedThe 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.
  2. (b)Underlying Fee Title Interest ExemptedThe 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.