Legal Opinion
United States v. Lewis County
Court of Appeals for the Ninth Circuit
Decided April 19, 1999No. Nos. 97-35510, 97-35720PublishedCited by 10 opinions
1Opinion of the Court
CANBY, Circuit Judge:
A federal statute, 7 U.S.C. § 1984, partially waives the immunity of the federal government from state taxation by authorizing state and local governments to tax farm property owned by the federal Farm Service Agency (“FSA”) “in the same manner and to the same extent as other property is taxed.” Id. Lewis County, Washington, imposed taxes, interest and penalties upon twenty parcels of farm property acquired by the FSA, and foreclosed on one of the parcels. The United States filed this action in district court, challenging these actions of the County. The United States…
2Cases cited31 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Lane v. PenaSupreme Court of the United States · 1996
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Deposit Guaranty National Bank v. RoperSupreme Court of the United States · 1980
26 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Richard McAlindin v. County of San Diego Rudolph Tamayo Edward Baker Gabriel Rodriguez Does, One Through 50, InclusiveCourt of Appeals for the Ninth Circuit · 2000
- Secretary of Housing & Urban Development v. Sky Meadow Ass'nDistrict Court, C.D. California · 2000
- Weaver v. Blake Ex Rel. BlakeCourt of Appeals for the Tenth Circuit · 2006
- Yunis v. United StatesDistrict Court, C.D. California · 2000
- In Re Upset Tax Sale, September 13, 2006Commonwealth Court of Pennsylvania · 2009
5 more not listed; retrieve them via the Exa API.