{"data":{"id":"us/38-u.s.c.-8167","jurisdiction":"us","citation":"38 U.S.C. § 8167","heading":"Exemption from State and local taxes","body":"(a) Improvements and Operations Not Exempted.—The improvements and operations on land leased by a person with an enhanced-use lease from the Secretary shall be subject to all applicable provisions of Federal, State, or local law relating to taxation, fees, and assessments. (b) Underlying Fee Title Interest Exempted.—The underlying fee title interest of the United States in any land subject to an enhanced-use lease shall not be subject, directly or indirectly, to any provision of State or local law relating to taxation, fees, or assessments.","path":["Title 38—VETERANS’ BENEFITS","CHAPTER 81—ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc38@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:59:35Z","sha256":"bd1b6857e3a849f4563ce7cb7c8ab1e4f341ad1e7fd35658d8ffad4bdf3730d8","source_id":"us","stale":true,"prev":"us/38-u.s.c.-8166","next":"us/38-u.s.c.-8168"},"notice":"GroundRules: Original legal text. Not legal advice."}