CONGRESSIONAL RECORD -- SENATE

May 1, 1969

Page 11082

S. 2048 -- INTRODUCTION OF A BILL TO PERMIT STATES OR OTHER DULY CONSTITUTED TAXING AUTHORITIES TO SUBJECT PERSONS TO LIABILITY FOR PAYMENT OF PROPERTY TAXES ON PROPERTY LOCATED IN FEDERAL AREAS WITHIN SUCH STATES UNDER SPECIFIED CONDITIONS

Mr. MUSKIE. Mr. President, I introduce today, for appropriate reference, a bill to permit States or other duly constituted taxing authorities to subject persons to liability for payment of property taxes on property located in Federal areas within such States under specified conditions.

Privately owned property in Federal enclaves is beyond the taxing authority of State and local governments. Residents of these areas usually cannot vote, run for public office, or serve on juries. In many enclaves they may not claim the right of access to State and local schools and other public institutions, facilities, and services. Finally, they cannot enjoy the full benefit of State laws or judicial processes relative to adoption, the probate of wills, the descent and distribution of property, marriage and divorce, and other civil matters.

Residents of such areas are, however, subject to nearly all other State and local taxes, including those on sales, use, gross receipts, gasoline and motor vehicle fuels, and gross and net income.

The only remaining tax immunity enjoyed by residents of Federal enclaves is that on private property. This legislation would remove that final immunity under the stipulation that States provide the concomitant public services, privileges, and rights of State citizens to the residents of such Federal areas. These benefits must be provided to all citizens in order to assure equal justice under law.

The PRESIDING OFFICER. The bill will be received and appropriately referred.

The bill (S. 2048), to permit States or other duly constituted taxing authorities to subject persons to liability for payment of property taxes on property located in Federal areas within such States under specified conditions, introduced by Mr. MUSKIE, was received, read twice by its title, and referred to the Committee on Government Operations.