yourstate.us
Home / United States / 42 U.S.C.
42 U.S.C. § 1490h

Taxation of property held by Secretary

United States · Title 42 — THE PUBLIC HEALTH AND WELFARE · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
42 U.S.C. § 1490h, Taxation of property held by Secretary, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/477659
Permanent ID
ys:prov:477659@1
SHA-256
d6cc7d9673a8077bd5ec423cb5d4cd0662868ba2fa80d9499ba09d65cd589486

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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 subchapter other than property used for administrative purposes shall be subject to taxation by a State, Commonwealth, territory, possession, district, and local political subdivisions in the same manner and to the same extent as other property is taxed: Provided, That no tax shall be imposed or collected on or with respect to any instrument if the tax is based on—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 95-128(H.R. 6655)1977-10-12
    Housing and Community Development Act of 1977
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-479(S. 2819)1984-10-17
    Housing and Community Development Technical Amendments Act of 1984
    House: no recorded tallySenate: no recorded tally