78TH CONGRESS HOUSE OF REPRESENTATIVES 2d Session { No. 2094 REPORT STUDY ON PUBLIC LAND PROBLEMS JANUARY 2, 1945.-Committed to the Committee of the Whole House on the state of the Union and ordered to be printed Mr. PETERSON of Florida, from the Committee on the Public Lands, submitted the following REPORT [Pursuant to H. Res. 281] In view of the widespread interest and number of bills relating to taxation of public-owned property, the committee had a study made of State statutes and constitutions relating to taxation or exemption of taxation of public properties, and includes such information herein, to wit: ALABAMA 1. Constitutional provisions.-Article IV, section 91, of the Constitution of Alabama, 1901 (exemption of taxation of public property), contains no specific provision to taxation or the exemption from taxation of the lands of the United States. 2. Statutory provisions.-Title 51, section 2, code of Alabama 1940, in part, reads as follows: SECTION 2. The following property and persons shall be exempt from ad valorem taxation and none other * all property, real and personal, of the United States. * 3. There is no statute that will permit taxation of lands of the United States by State and local governments, even where Congress consents. An enabling act will be necessary. ARIZONA 1. Constitutional provisions.-Article 9, section 2, of the constitution, in part, reads as follows: (Tax Exemption). That there shall be exempt from taxation all federal * * * property. All property in the state not exempt under the laws of the United States or under this constitution, or exempt by law under the provisions of this section shall be subject to taxation to be ascertained as provided by law. This section shall be self-executing. 2. Statutory provisions.-Section 73-201, A.C.A. 1939, in part, is as follows: All property shall be subject to taxation except Federal, state, county, and municipal property. 3. There is no statutory provision permitting taxation of lands of the United States by State or local governments, even where the Congress consents. An enabling act will be necessary. ARKANSAS 1. Constitutional provisions.—Article 16, section 5, in part, reads as follows: Provided further, That the following property shall be exempt from taxation; public property used exclusively for public purposes * * 2. Statutory provisions.-Section 13603, paragraph 4, of Pope's Digest, provides: All property, whether real or personal belonging exclusively to United States, shall be exempt from taxation. the 3. There is no statute which will permit taxation by State or local governments, of lands of the United States, even where Congress consents. An enabling act will be necessary. CALIFORNIA 1. Constitutional provisions.-Article 13, section 1, now provides in part: Property * * * such as may belong to the United States be exempt from taxation. * shall 2. Statutory provisions.-Section 202 of the Revenue and Taxation Code provides, in part: The exemption of the following property is specified in Section 1 of Article XIII, of the Constitution: (d) property belonging to the United States 3. For information concerning constitutional and statutory provisions relating to taxation of lands of the United States where Congress consents, attention is invited to excerpt in item No. 4 and to committee counsel comment in item No. 5. 4. The following is an excerpt from the letter of the Attorney General to Hon. J. Hardin Peterson, chairman of the Committee on the Public Lands (May 17, 1944): The legislature which was called in special session in January of this year adopted a measure to be submitted to the people amending section 1 of article XIII, so as to eliminate the words "The United States," thus making it possible, with the consent of Congress, to tax property owned by the United States. A resolution was also adopted requesting Congress to enact legislation to permit the taxation of property of the United States. The measure above referred to was submitted to the electors at the election held on Tuesday, May 16, 1944. If adopted it will not be effective for assessment purposes prior to the fiscal year July 1, 1944-June 30, 1945. 5. Counsel comment. The proposed constitutional amendment above referred to in item No. 4, amending section 1 of article XIII of the Constitution of the State of California, was adopted by the ors at an election on May 16, 1944, and such constitutional ndment is as follows: PROPOSED AMENDMENT TO THE CONSTITUTION CTION 1. All property in the State except as otherwise in this Constitution ded, not exempt under the laws of the United States, shall be taxed in ortion to its value, to be ascertained as provided by law, or as hereinafter ded. The word "property," as used in this article and section, is hereby red to include moneys, credits, bonds, stocks, dues, franchises, and all other ers and things, real, personal, and mixed, capable of private ownership: ded, That a mortgage, deed of trust, contract, or other obligation by which t is secured when land is pledged as security for the payment thereof, together the money represented by such debt, shall not be considered property subject kation; and further provided, that property used for free public libraries and museums, growing crops, property used exclusively for public schools, and as may belong to this State, or to any county, city and county, or municipal ration within this state shall be exempt from taxation, except such lands and mprovements thereon located outside of the county, city and county, or cipal corporation owning the same as were subject to taxation at the time of quisition of the same by said county, city and county, or municipal corporaProvided, That no improvements of any character whatever constructed by ounty, city and county, or municipal corporation shall be subject to taxation. nds or improvements thereon, belonging to any county, city and county, or cipal corporation, not exempt from taxation, shall be assessed by the assessor ecounty, city and county, or municipal corporation in which said lands or ovements are located, and said assessment shall be subject to review, equaliand adjustment by the State Board of Equalization. The Legislature may de, except in the case of credits secured by mortgage or trust deed, for a deducrom credits of debts due to bona fide residents of this State. ery act heretofore done and proceeding heretofore taken by this State or any g agency in the State in respect to the taxation of property belonging to the d States, is hereby validated and made legally effective from the date thereof, extent it would have been valid and legally effective if done or taken after loption of this amendment. COLORADO Constitutional provisions.-There is no constitutional provision plorado relating to taxation or exemption from taxation of lands e United States. Statutory provisions.-There is no statutory provision relating to axation or exemption from taxation of lands of the United States. There is no statute that will permit taxation, by State or local rnments, of lands of the United States, even where Congress ents. enabling act will be necessary. CONNECTICUT Constitutional provisions.-No constitutional provision has been having reference to the taxation or exemption of taxation of of the United States. Statutory provisions.-Section 1163, General Statutes of Concut, Revision of 1930, subsection (1), in part, provides: TION 1163, EXEMPTIONS. The following shall be exempt from taxation: Property belonging to or held in trust for the United States. H. Repts., 78-2, vol. 5- -100 3. Connecticut does not have any statute permitting State or local taxation of lands of the United States, even where Congress consents. An enabling act will be necessary. DELAWARE 1. Constitutional provisions.-Article 8, section 1, Constitution of Delaware contains no provision for exemption of lands of the United States. (b) Constitution does authorize General Assembly to pass laws (general) to exempt from taxation such property as in the opinion of the General Assembly will best promote the public welfare. 2. Statutory provisions.-Section 1258 of the Revised Code, 1935, paragraph I, provides: all real and personal property not belonging to this state or the United State * * * etc. shall be liable to taxation and assessment for publ purposes. Section 4 of the Revised Code of Delaware, 1935, provides: Purchase by United States of sites for Lighthouses, Forts, Magazines, Arsenals Dock Yards, etc.: Consent of State for: The consent of the Legislature of Des ware is given to the purchase by the Government of the United States, or under authority of the same, of any tract, piece or parcel of land, not exceeding te acres in any one place or locality, for the purpose of erecting thereon lighthouse and other needful public buildings whatever, and of any tract, piece or parcel a land, not exceeding one hundred acres in any one place or locality, for the purpos of erecting thereon forts, magazines, arsenals, dock yards, and other need buildings from any individual or individuals, bodies politic or corporate, with the boundaries or limits of the State of Delaware; and all deeds, conveyances, title papers for the same shall be recorded as in other cases upon the land record of the county in which the land so conveyed may be situated; and in like manne may be recorded a sufficient description, by metes and bounds, courses and distances, of any tracts or legal divisions of any public land belonging to the United States, which may be set apart by the general government for any either of the purposes before mentioned, by an order, patent, or other officia document or papers so describing such land. The consent herein and herett given being in accordance with the eighteenth clause of the eighth Section of the first Article of the Constitution of the United States, and with the Acts of Congres in such cases made and provided. Section 5 of the Revised Code, 1935, provides: Conveyance of Public Lands by State to United States for Lighthouses; Eremption from Taxation; Reverter to State, When: Whenever the United States shall desire to acquire a title to land of any kind belonging to this state, whethe covered by the navigable waters within its limits or otherwise, for the site of lighthouse, beacon, life saving station, or other aid to navigation, and appliestin is made by a duly authorized agent of the United States, describing the site or site required therefor, the Governor of the State is authorized to convey such site sites to the United States, and to cede to the United States jurisdiction over the same; provided that no single tract desired for any lighthouse, beacon, or other aid to navigation shall contain more than ten acres, or for any life saving stata more than one acre. All of the lands, rights and privileges hereby authorized to be ceded, and all buildings, structures, improvements and property of every kind erected and placed thereon by the United States shall be exempt from taxation s long as the same shall be used for the purposes before mentioned. The title of any land, authorized to be ceded as aforesaid, shall escheat and revert to the State, unless the construction thereon of the lighthouse, beacon, life-saving station or other aid to navigation, for which it is ceded, shall be commenced within twe ⚫ years after such conveyance shall be made and shall be completed within ten years thereafter. 3. There is no statute permitting taxation by state and local govern ments, of lands of the United States, even where Congress consents. An enabling act will be necessary. FLORIDA 1. Constitutional provisions.-Florida has no constitutional provision relating to the taxation or exemption from taxation of Federal lands. 2. Statutory provisions.-Section 6.04, Florida Statutes, 1941, jurisdiction over such lands, how ceded to the United States: Whenever the United States shall contract for, purchase, or acquire any land within the limits of this State for the purposes aforesaid (sites on which to erect and maintain forts, magazines, arsenals, dockyards, and other needful buildings) * * said lands [are exempted] from any taxation under the authority of this State while the same shall continue to be owned, held, used, and occupied by the United States for the purposes above expressed and intended, and not otherwise. Section 6.06, Transfer of title to and jurisdiction over land owned by State: Whenever a tract of land containing not more than four acres shall be selected by an authorized officer or agent of the United States for the bona fide purpose of erecting thereon a lighthouse, beacon, marine hospital, or other public work * * * said lands shall hereafter remain the property of the United States and be exempt from taxation as long as they shall be needed for said purposes. 3. Florida has a statute permitting State and local taxation of lands owned by the United States where Congress consents. [Chapter 2174 (No. 108)-Senate Bill No. 80] AN ACT To Amend 192.06, Florida Statutes, 1941, Relating to property exempt from taxation, so as to authorize taxation of such property of the United States as it shall permit to be taxed Be it enacted by the Legislature of the State of Florida: SEC. 1. That 192.06 Florida Statutes 1941 relating to property exempt from taxation be and the same is hereby amended to read as follows: 192.06 Property exempt from Taxation: The following property shall be exempt from taxation: (1) All property, real and personal, of the United States and of this State, except such property of the United States as shall be subject to taxation by this State or any political subdivision or municipality thereof under any law of the United States. (Approved May 13, 1943,) GEORGIA 1. Constitutional Provisions.-Section 2-5002 of the Georgia Constitution reads, in part, as follows: The General Assembly may, by law, exempt from taxation all public property. * * 2. Statutory Provisions.-Section 92-201 of the Georgia Code, provides, in part, as follows: The following described property shall be exempt from taxation, to-wit: All public property * * 3. GEORGIA has no statute permitting taxation, by State or local governments, of lands of the United States, even where Congress consents. An enabling act will be necessary. IDAHO 1. Constitutional provisions.-Article XXI, section 19, clause 3, provides, in part: That no taxes shall be imposed by the State on the lands or property therein belonging to, or which may hereafter be purchased by, the United States, or reserved for its use. |