Section 44 General Considerations

• Library: Tax Law 2009

In the scheme or structure of governmental interrelationships, the municipal corporation clearly occupies the lowest rung on the ladder. The question of when the municipal corporation may tax the federal government, the state, or political subdivisions of the state is one that generally will not involve the private practitioner. At the same time, the issue is raised often enough in the public sector that the subject warrants modest attention. In addition, it is more than just theoretically possible that counsel will be representing a lending institution, hospital, or quasi-public entity and be faced with an inquiry as to how far the municipality may go in looking for revenue.

An authority’s power to tax property...