Title 42The Public Health and WelfareRelease 119-73not60

§2208 Payments in Lieu of Taxes

Title 42 › Chapter 23— DEVELOPMENT AND CONTROL OF ATOMIC ENERGY › Subchapter XIII— GENERAL AUTHORITY OF COMMISSION › § 2208

Last updated Apr 5, 2026|Official source

Summary

The Commission may make payments to state and local governments instead of property taxes when it runs activities there or owns property that used to be taxed. The Commission decides how much to pay, when to pay, and the terms. It should not pay more than the taxes that would have been due on the property when it was acquired, unless the Commission, the Manhattan Engineer District, or their agents caused extra costs for the government. If extra costs exist, any benefits the government received from those activities must be counted when setting the payment.

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 42The Public Health and Welfare

Last Updated

Apr 5, 2026

Release point: 119-73not60