Title 42, The Public Health and WelfareRelease 119-102
§2208 Payments in Lieu of Taxes
Title 42 › CHAPTER 23 — DEVELOPMENT AND CONTROL OF ATOMIC ENERGY › SUBCHAPTER XIII — GENERAL AUTHORITY OF COMMISSION › § 2208
Summary
The Commission may pay state and local governments instead of property taxes for property it owns. It sets the payment amounts, timing, and terms but must not exceed the taxes due when the property was acquired, unless it, the Manhattan Engineer District, or their agents caused special costs; then any benefits to the government are counted.
Full Legal Text
Title 42, §2208
The Public Health and Welfare, Source: USLM XML via OLRC
In order to render financial assistance to those States and localities in which the activities of the Commission are carried on, and in which the Commission has acquired property previously subject to State and local taxation, the Commission is authorized to make payments to State and local governments in lieu of property taxes. Such payments may be in the amounts, at the times, and upon the terms the Commission deems appropriate, but the Commission shall be guided by the policy of not making payments in excess of the taxes which would have been payable for such property in the condition in which it was acquired, except in cases where special burdens have been cast upon the State or local government by activities of the Commission, the Manhattan Engineer District or their agents. In any such case, any benefit accruing to the State or local government by reason of such activities shall be considered in determining the amount of the payment.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
Provisions similar to this section were contained in section 1809(b) of this title, prior to the general amendment and renumbering of act Aug. 1, 1946, by act Aug. 30, 1954.
Reference
Citations & Metadata
Citation
42 U.S.C. § 2208
Title 42, The Public Health and Welfare
Last Updated
Aug 21, 2026
Release point: 119-102