Title 48, Territories and Insular PossessionsRelease 119-102
§1846 Exemption From Assessment and Taxation of Real Property Owned by Commonwealth in United States Capital
Title 48 › CHAPTER 17 — NORTHERN MARIANA ISLANDS › SUBCHAPTER III — MISCELLANEOUS › § 1846
Summary
Northern Mariana Islands property in Washington, D.C., used by its Resident Representative is tax-exempt.
Full Legal Text
Title 48, §1846
Territories and Insular Possessions, Source: USLM XML via OLRC
Real property owned by the Commonwealth of the Northern Mariana Islands in the capital of the United States and used by the Resident Representative thereof in the discharge of his representative duties under the Covenant shall be exempt from assessment and taxation.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Covenant, referred to in text, is the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America, which is contained in section 1 of Pub. L. 94–241, set out as a note under section 1801 of this title. Codification Section was formerly set out as a note under section 1681 of this title.
Reference
Citations & Metadata
Citation
48 U.S.C. § 1846
Title 48, Territories and Insular Possessions
Last Updated
Aug 21, 2026
Release point: 119-102