Federal Deposit Insurance Corporation, Plaintiff-Appellant/cross-Appellee, V

MOORE, Circuit Judge.

■These interlocutory appeals raise issues concerning the legal capacity of local authorities to enforce ad valorem taxes assessed against property owned by the Federal Deposit Insurance Corporation. We are also asked to consider whether there is a limitation on the FDIC’s statutory right to obtain revaluation of the property.

The district court held under 12 U.S.C. § 1825(b) local authorities could not invoke state enforcement mechanisms to collect taxes from the FDIC without its consent. The court further held although the FDIC could obtain revaluation of property it…