Payments in Lieu of Taxes on Federal Real Property: A Commission Report, 第 1 卷
Advisory Commission on Intergovernmental Relations, 1981 - 145 頁
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ACIR activities additional Administration agencies alternative amount annual applied approach appropriate argument assessment assistance authority benefits billion budget buildings Chapter City Commission Congress cost County Defense Department designed determining discussed District economic Education effective eral establishment estimates example existing facilities fact federal government federal property Finance fiscal Functions funds grants holdings housing immunity Impact income increase institutions issue jurisdictions land leased lieu of taxes listed local governments located major ment military nature noted Office operating paid payments payments in lieu Phase PILOT practical presented problems programs real property tax reasons receipts regarding rental require result revenue sharing significant SOURCE structures Table tax base tax equivalency tax exempt taxation tion types U.S. government United urban Washington
第 22 頁 - It is obvious, that it is an incident of sovereignty, and is co-extensive with that to which it is an incident. AJÍ subjects over which the sovereign power of a state extends, are objects of taxation; but those over which it does not extend, are, upon the soundest principles, exempt from taxation.
第 23 頁 - This opinion does not deprive the States of any resources which they originally possessed. It does not extend to a tax paid by the real property of the bank, in common with the other real property within the State, nor to a tax imposed on the interest which the citizens of Maryland may hold in this institution, in common with other property of the same description throughout the State.
第 32 頁 - The act of June 4, 1948 (62 Stat. 338) authorizes the Secretary of the Interior to make payments in advance or otherwise from any revenues received from the collection of visitor fees to the park, for providing educational facilities to pupils who are dependents of persons engaged in the administration, operation, and maintenance of Yellowstone National Park. The...
第 39 頁 - Road grant lands. — Out of receipts from the Coos Bay Wagon Road grant lands in Oregon, payments in lieu of taxes are made to Coos and Douglas Counties for schools, roads, highways, bridges, and port districts (53 Stat. 753-754).
第 8 頁 - This great principle is, that the constitution and the laws made in pursuance thereof are supreme; that they control the constitution and laws of the respective States, and cannot be controlled by them.
第 24 頁 - It is not our function to speculate whether the immunity from one type of tax as contrasted with another is wise. That is a question solely for Congress, acting within its constitutional sphere, to determine. Pittman v. Home Owners
第 57 頁 - ... pilot" plants serve the chemical engineers. There have been a number of timber sales designed to a considerable extent with regard to the watershed management and water-yield aspects of the forest. By far the greater portion of the water-yielding lands is in the public domain chiefly the federal lands administered by the Bureau of Land Management, the Forest Service, the Park Service, and the Indian Service. It does not matter who administers the area or for what purpose be it rangeland, a national...
第 101 頁 - The argument for a cut-off date reflected the presumption that adjustments for the exempt status of older federal properties have been made through the process of tax capitalization. To make payments on account of federal properties acquired before some reasonably recent date would bestow windfalls on many present owners of taxable property who purchased their properties at prices which already reflected local tax readjustments necessitated by federal removal of !/ other properties from the tax roll.