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12 U.S.C. § 1706b

U.S. CodeFederal
Taxation of real property held by Secretary
About This Law
/us/usc/t12/s1706b
Title
12 — Banks and Banking
Chapter
CH13
Release
119-84
Release Date
2026-04-17

Section Text

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Nothing in this subchapter shall be construed to exempt any real property acquired and held by the Secretary in connection with the payment of insurance heretofore or hereafter granted 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. 847, title I, § 7, as added June 28, 1941, ch. 261, § 7, 55 Stat. 365; amended Apr. 20, 1950, ch. 94 title I, § 122, 64 Stat. 59; Pub. L. 90–19, § 1(a)(3), May 25, 1967, 81 Stat. 17.) Editorial Notes Amendments1967—Pub. L. 90–19 substituted “Secretary” for “Commissioner”. 1950—Act Apr. 20, 1950, substituted “Commissioner” for “Administrator”.

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