2. Statutory provisions.-Section 61-105, Idaho Code Annotated, provides, in part, as follows: The following property is exempt from taxation: property belonging to the United States * * * 3. There is no statute of this State permitting State or local taxation of lands of the United States, even where Congress consents. An enabling act will be necessary. ILLINOIS 1. Constitutional provisions.-Article IX, section 3, of the constitution, makes no reference to the taxation or exemption from taxation of lands of the United States. 2. Statutory provisions.-Chapter 120, paragraph 500, Illinois Revised Statutes, 1941, in part, is as follows: All property described in this section to the extent herein limited, shall be exempt from taxation, that is to say: (4) All unentered government lands; all public buildings or structures of whatsoever kind, and the contents thereof, and the land on which the same are located belonging to the United States. 3. There is no statutory provision permitting taxation by State and local governments, of lands of the United States, even where Congress consents. An enabling act will be necessary. INDIANA 1. Constitutional provisions.-The Indiana Constitution (art. 10, sec. 1) makes no reference to the taxation or exemption from taxation of lands of the United States. 2. Statutory provisions.-Burns Indiana Statute, Ann. Supp. 1933, section 64-201, provides, in part, as follows: The following property shall be exempt from taxation: * * 3. There is no statutory provision permitting taxation by State and local governments, of lands of the United States even where Congress consents. IOWA 1. Constitutional provisions.-No constitutional provision can be found which relates to the taxation or exemption from taxation of lands of the United States. 2. Statutory provisions.-Code (Reichmann, 1939), section 6444 (1) as amended by Laws 1943, chapter 210, in part, provides: The property of the United States shall not be taxed. This exemption shall not include any real estate subject to taxation under any federal statute applicable thereto, but such exemption shall include all the machinery and equipment owned by the United States or any instrumentality thereof without regard to the manner of affixing such machinery and equipment to the land or building upon, or in which such property is located until such time as Congress shall expressly authorize the taxation of such machinery or equipment. Code (Reichmann, 1939), section 6444 (4), as amended by Laws 1943, Chapter 210, in part, provides: Acquisition of lands by United States.-The United States of America may acquire by condemnation or otherwise for any of its uses or purposes any real estate in this state, and may exercise jurisdiction thereover but not to the extent of limiting the provisions of the laws of this state. Code (Reichmann, 1939), section 4, amended by Laws 1943, Chapter 210, in part, provides: Real estate acquired by the United States, by condemnation or otherwise, shall be exempt from all taxation, including special assessments, while held by the United States, except when taxation of such property is authorized by the United States. Code (Reichmann, 1939), section 1-4.4, in part, provides: This exemption applies to the acquisition by, or grant to, the United States of such areas of land and/or water as it deems necessary for the establishment of the "Upper Mississippi River Wild Life and Fish Refuge." 3. No enabling legislation necessary as the Statute of Iowa provides: Such real estate shall be exempt from all taxation including special assessments, while held by the United States except when taxation of such property is authorized by the United States. KANSAS 1. Constitutional provisions.-There is no reference in the constitution providing for the taxation or exemption from taxation of lands of the United States. 2. Statutory provisions.-Section 27-101, General Statutes of 1935, in part, provides: Consent given to the United States to acquire land. That the consent of the State of Kansas is hereby given, in accordance with the provisions of paragraph number seventeen, Section eight, Article 1, of the Constitution of the United States, to the acquisition by the United States, by purchase, condemnation or otherwise, of any land in the State of Kansas, which has been or may hereafter be, acquired for customhouses, courthouses, post offices, national cemeteries, arsenals, or other public buildings, or for other purposes of the government of the United States. Section 27-102A, General Statutes of 1935 (referring to lands ceded to the United States), in part, reads as follows: * and as long as said lands shall remain the property of the United States, the same shall be exempt from all State, county and municipal taxes. 3. There is no statute permitting taxation, by State and local governments, even where Congress consents. An enabling act will be necessary. KENTUCKY 1. Constitutional provisions.-Section 170 of the Kentucky Constitution, in part, is as follows: Property exempt; cities may exempt manufactories.-There shall be exempt from taxation public property used for public purposes * 2. Statutory provisions.-There is no existing statute in Kentucky relating to the taxation or exemption from taxation of Federal lands. 3. Kentucky does not have any statute that will permit taxation of Federal lands, even where Congress consents. An enabling statute will be necessary. 4. Excerpt from letter of attorney general.-The Attorney General in his letter to the Council of State Governments (September 17, 1943) states: There used to be a statute following the language of the above constitutional provision, but it was repealed in 1940 as being surplusage and not being necessary as the constitutional provision was self-acting and needed no enabling statute. This is the only provision we have of the law and our courts have held consistently that Federal property was exempt from State and local taxation, except where Congress authorizes taxation, such as on lands, etc., held by agencies of the Federal Government. LOUISIANA 1. Constitutional provisions.-Article X, section 4, of the Louisiana Constitution provides: The following property, and no other, shall be exempt from taxation: 1. All public property. 2. Statutory provisions.-Section 2, act 31 of 1942, amending act 12 of 1892 (after ceding jurisdiction, etc.), provides: All lands so held and title to which is vested in the United States shall be and remain exempt from all State, parochial, municipal or other taxation, assessment, or other charges which may be levied or imposed by or under authority of this state. 3. There is no statute which permits taxation, by State or local governments of the lands of the United States, even where Congress consents. An enabling act will be necessary. MAINE 1. Constitutional provisions.-There is no reference in the Constitution of Maine relating to the taxation or exemption from taxation of lands of the United States. 2. Statutory provisions.-Chapter 2, section 12, Revised Statutes of Maine, reads, in part, as follows: Lands with the tenements and appurtenances so acquired for the purposes mentioned in section ten, shall be and continue exempt from all state, county and municipal taxation, assessment, or other charges which may be levied or imposed under the authority of this state, so long as the said lands shall remain the property of the United States, and no longer. Section 6, chapter 13, Revised Statutes, reads in part, as follows: * (1) The property of the United States and of this State * 3. There is no statute that will permit taxation, by State or local governments, of lands of the United States, even where the Congress consents. An enabling act will be necessary. MARYLAND 1. Constitutional provisions.-Neither the Declaration of Rights nor the Constitution of the State of Maryland contains any provision for the taxation or the exemption from taxation of lands of the United States. 2. Statutory provisions. Subsection 21 of section 7 of article 81 of the annotated Code of Maryland (1939 Ed.) provides, in part, as follows: Any property exempt from taxation by this state by the Constitution of the United States or by any Act of Congress passed pursuant to and in conformity with the Constitution of the United States, is exempt from assessment and from state, county, and city taxation. 3. There is no statute which will permit taxation, by State and local governments, of lands of the United States, even where Congress consents. An enabling act will be necessary. 1 2 T F MASSACHUSETTS Constitutional provisions.-The Constitution contains no parlar provision for the taxation or the exemption from taxation of ds of the United States. . Statutory provisions.-The General Laws-Mass. (Ter. Ed.), apter 59, Sec. 5, provides: he following property and polls shall be exempt from taxation: irst. Property owned by the United States so far as the taxation of such perty is constitutionally prohibited. . There is no statute permitting taxation, by State or local govments, of lands of the United States, even where Congress consents. in enabling act will be necessary. Excerpt from letter of the attorney general. The Attorney General his letter to the National Association of Attorneys General (Sepper 20, 1943) states: he common law as propounded by the courts also exempts property dedicated public use, although the statutes make no specific exemption thereof. (See cester v. The Western R. R. Corp. 4 Met. 564 at 566.) MICHIGAN Constitutional provisions. The Constitution of Michigan (1908) tains no particular provision for the taxation or the exemption n taxation of lands of the United States. Statutory provisions. (a) Sections 1 and 2, Act 5, Public Acts of 4 being sections 410 and 411, Compiled Laws of 1929 (secs. 4.51 4.52, Mich. Stat. Anno.), are as follows: he people of the State of Michigan enact, That the United States of America I have power to purchase, or to condemn, in the manner prescribed by its , upon making just compensation therefor, any land in the State of Michigan ired for Custom-houses, arsenals, lighthouses, national cemeteries, or for other poses of the government of the United States. ** and shall hold the same exempt from all state, county, and municipal tion. ection 2, of act 52, Public Acts of 1871, being section 413, Compiled vs of 1929 (sec. 4.62 Mich. Stat. Anno.), is as follows: he lands aforesaid, when so acquired, shall forever be exempt from all taxes assessments, so long as the same shall remain the property of the United States. ection 7 of act 206, Public Acts of 1893, being section 3395, Comd Laws of 1929 (sec. 7.7 Mich. Stat. Anno.), as amended, provides, part, as follows: he following property shall be exempt from taxation: ederal. First, all public property belonging to the United States. . Michigan has no statute permitting taxation, by State or local ernments, of lands of the United States, even where Congress sents. In enabling act will be necessary. MINNESOTA Constitutional provisions.-Article 9, section 1, of the Minnesota stitution exempts (among others) the following: ublic property used exclusively for any public purpose shall be exempt from ition * * 2. Statutory provisions: (a) Mason's Minnesota Statutes 1927, section 1975, provides, in part, as follows: Property exempt.-All property described in this section to the extent herein limited shall be exempt from taxation, to-wit: (7) All public property exclusively used for any public purpose. 3 There is no statute authorizing taxation of lands of the United States, even with the consent of Congress. An enabling act will be necessary. MISSISSIPPI 1. Constitutional provisions.-There is no constitutional provis with reference to taxation or the exemption from taxation of lands i the United States. 2. Statutory provisions.-Mississippi Code Annotated (1942) sectio 9697, provides, in part, as follows: The following shall be exempt from taxation: (a) All property real or personal, belonging to the United States. Mississippi Code Annotated (1942) section 4155, provides, in par as follows: Lands in this state acquired by the United States by purchase, condemostr or otherwise shall, so long as said lands remain the property of the United State be exempt from all state, county and municipal taxation, assessment, or othe charges which may be levied under the authority of the state. Mississippi Code Annotated (1942) section 4158, provides, in part as follows: The concession of jurisdiction to the United States of the territory of this state heretofore or hereafter made shall * * * save to the United States secr to its property within the limits of the jurisdiction ceded, and exemption of same, and of such land from taxation under the authority of this state during th continuance of the cession. Mississippi Code Annotated (1942), section 4128, provides: Lands owned by a municipality and leased by it to the United States or agency thereof for national defense purposes shall be exempt from all taxat the same as if title thereto was vested in the United States. 3. There is no statute that will permit taxation, by state or loc governments, of lands of the United States, even where Congress consents. An enabling act will be necessary. 4. Excerpt of letter from attorney general to Council of State Gover ments (September 24, 1943): There is nothing in our constitution dealing with this subject but we have a i statute exempting all Federal property from taxation. We also have a statue being chapter 293, Laws of Mississippi 1940, providing for the consummation agreements for and on behalf of the state of Mississippi for political subdivision: for payment of funds in lieu of taxes. MISSOURI 1. Constitutional provisions.-Article XIV, section 1, of the Const tution of Missouri, provides as follows: No tax shall be imposed on lands of the United States. 2. Statutory provisions.-Revised Statutes (1939) section 10937, in part, reads as follows: Lands, lots, public buildings, and structures with their furniture and equip ment, belonging to the United States, are exempt from taxation. |