12 USC § 1750e - Taxation
---
identifier: "/us/usc/t12/s1750e"
source: "usc"
legal_status: "official_prima_facie"
title: "12 USC § 1750e - Taxation"
title_number: 12
title_name: "BANKS AND BANKING"
section_number: "1750e"
section_name: "Taxation"
chapter_number: 13
chapter_name: "NATIONAL HOUSING"
subchapter_number: "X"
subchapter_name: "NATIONAL DEFENSE HOUSING INSURANCE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 27, 1934, ch. 847, title IX, § 906, as added Sept. 1, 1951, ch. 378, title II, § 201, 65 Stat. 301; amended Pub. L. 90–19, § 1(a)(3), May 25, 1967, 81 Stat. 17.)"
---
# § 1750e. Taxation
Nothing in this subchapter shall be construed to exempt any real property acquired and held by the Secretary under this subchapter from taxation by any State or political subdivision thereof, to the same extent, according to its value, as other real property is taxed.
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**Source Credit**: (June 27, 1934, ch. 847, title IX, § 906, as added Sept. 1, 1951, ch. 378, title II, § 201, 65 Stat. 301; amended Pub. L. 90–19, § 1(a)(3), May 25, 1967, 81 Stat. 17.)
## Editorial Notes
### Amendments
1967— substituted “Secretary” for “Commissioner”.