(A) the names, salaries, and duties of employees of the Board; (C) description of each proceeding heard or determined by, or pend ing before, the Board; and (D) such recommendations for legislation as the Board may consider advisable with respect to the administration of this Act. (b) Upon the filing of any application for any determination under this Act, the Board (or any member thereof or any examiner designated thereby) may summon and join as a party to such proceeding any Federal agency or State tax authority found to be a necessary party to the determination sought; hold hearings; administer oaths and affirmations; examine witnesses and receive evidence at any place in the United States; and require by subpena the attendance and testimony of witnesses and the production of documentary evidence deemed to be relevant to the matter under inquiry. Subpenas may be signed and issued by any member of the Board or any duly authorized examiner. Subpenas shall be issued on behalf of any Federal agency or State tax authority which is a party to the proceeding upon request and upon a statement or showing of general relevance and reasonable scope of the evidence sought. Such attendance of witnesses and the production of such documentary evidence may be required from any place in the United States at any designated place of hearing. Witnesses summoned shall be paid the same fees and mileage paid witnesses in the district courts of the United States. In case of disobedience to a subpena, the Board may invoke the aid of any district court of the United States in requiring the attendance and testimony of witnesses and the production of documentary evidence. Any distdrict court of the United States within the jurisdiction of which such inquiry is carried on may, in case of contumacy or refusal to obey a subpena issued to any person, issue an order requiring such person to appear (and to produce documentary evidence if so ordered) and give evidence relating to the matter in question; and any failure to obey such order of the court may be punished by such court as a contempt thereof. All process issued to any individual or person may be served in any judicial district in which such individual or person is an inhabitant or is found. (c) All hearings conducted under this section shall be public. Each party to such proceeding shall have the right to present its case with the assistance of counsel; to offer oral or documentary evidence; to submit rebuttal evidence; and to conduct such cross-examination as may be required for a full and true disclosure of the facts. An accurate stenographic record shall be taken of the testimony of each witness, and a transcript of such testimony shall be filed in the office of the Board. (d) Each determination made by the Board under this section shall be final and conclusive upon all State tax authorities and Federal agencies who are parties to the proceeding in which such determination is made, and shall not be questioned by any court or by any accounting officer of the Government. FEDERAL TAX PAYMENTS ADVISORY COMMITTEE SEC. 13. (a) The President shall establish an advisory committee on Federal tax payments composed of twelve members appointed by the President, of whom six shall be officers or employees of Federal agencies, three shall be officers or employees of State governments, and three shall be officers or employees of other State tax authorities. One member shall be designated by the President to serve as chairman of the committee. (b) It shall be the duty of the committee to (1) study the administration of this Act and problems arising in connection therewith; (2) consult with the Board, upon its request, in an advisory capacity in the solution of such problems; and (3) transmit to the President from time to time a report containing a summary of the results of its studies, together with its recommendations for administrative or legislative changes which it may consider necessary or desirable for the efficient, economical, and equitable administration of this Act. (c) Members of the committee who are officers or employees of any Federal agency shall receive no additional compensation for service rendered under this Act. Other members may receive such compensation, not in excess of $50 for each day of service, as the President shall prescribe. All members shall be reimbursed for travel and other expenses necessarily incurred in the performance of their duties under this section. All funds disbursed under this section shall be disbursed by the chief clerk of the Board from funds appropriated to the Board. ACTION FOR COLLECTION OF PAYMENTS SEC. 14. (a) Whenever any State tax authority has duly filed with any Federal agency a claim for any payment under this Act and any part of such claim has not been paid, such authority may file, subject to the provisions of subsection (b), an action to recover that portion of such claim which remains unpaid. Such action may be filed in the district court of the United States for the disrtict within which such authority maintains its principal executive or administrative office. Such court shall have jurisdiction to hear and determine such matter, and to enter in such action such judgment or order as it shall determine to be required to carry into effect the provisions of this Act. Any judgment or final order so entered shall be subject to appeal pursuant to section 1291 of title 28 of the United States Code. (b) Action upon any such claim may be instituted under this section by any State tax authority upon the expiration of a period of one year after (1) the filing of such claim under section 6 (a), or (2) the completion of any administrative or judicial proceeding instituted in conformity with the provisions of this Act for the determination of the amount due under such claim, whichever is later. No action shall be brought under this section after the expiration of six years following the first date on which such action could have been instituted. (c) Process in any action instituted under this section against any Federal agency may be served upon the chief administrative officer of such agency who maintains an office within the judicial district in which such action is instituted, or upon the head of such agency. (d) The failure of any Federal agency to make, or to make timely payment of, any payment authorized by this Act shall not subject (1) any Federal agency, or any person who is a purchaser of any property from any Federal agency, to the payment of any penalty or penalty interest, or to any payment in lieu of any penalty or penalty interest; or (2) any Federal property to any lien, attachment, foreclosure, or other legal proceeding not specifically authorized by this Act. APPROPRIATIONS SEC. 15. There are hereby authorized to be appropriated to each Federal agency such sums as may be required for the discharge of its duties and obligations under this Act. SEPARABILITY SEC. 16. If any provision of this Act, or the application thereof to any Federal agency or any State tax authority, is held to be invalid, the remainder of this Act, and the application of such provision to other Federal agencies and State tax authorities, shall not be affected thereby. EFFECTIVE DATE SEC. 17. Sections 4, 5, 8, and 9 of this Act shall become effective on July 1, 1956. All other provisions of this Act shall become effective on the date of enactment of this Act. [S. 2754, 84th Cong., 1st sess.] A BILL To authorize the taxation of certain Federal real property by State and local tax authorities, and for other purposes Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Federal Real Property Tax Act of 1955". SEC. 2. As used in this Act DEFINITIONS (a) The term "Federal agency" means any department, agency, office, or independent establishment in the executive, legislative, or judicial branch of the Government of the United States, and any corporation now or herafter subject to the provisions of title I of the Government Corporation Control Act (31 U. S. C. 846); (b) The term "Federal property" means any real property the legal title to which is held by the United States or any Federal agency; (c) The term "controlling agency”, when used in relation to any Federal property, means the Federal agency which is charged with the duty of administering such property; (d) The term "State" means any State of the United States; (e) The term "State tax authority" means any State, and any county, city, municipality, tax district, or other political subdivision or public entity thereof having authority under the law of such State to levy and collect within its territorial jurisdiction any tax or special assessment; (f) The term "tax" means any tax of general application levied according to value by any State tax authority upon real property situated within its territorial jurisdiction; (g) The term "taxable person", when used in relation to the payment of any tax, means any person who is the owner of any real property and who is not, by reason of his status or the use made of such property, exempt from obligation to pay such tax; (h) The term "special assessment" means any levy, other than a tax, imposed by any State tax authority directly upon real property situated within its territorial jurisdiction to defray the cost of any public improvement, and equitably apportioned according to the benefit conferred by such improvement upon such property; (i) The term "real property", when used in relation to any tax or special assessment, means any interest in land, and any improvement thereon if such improvement constitutes real property under law in effect within the State tax authority imposing such tax or special assessment; and (j) The term "person" means any individual, partnership, association composed of individuals, or private corporation. CONSENT ΤΟ ΤΑΧATION OF CERTAIN FEDERAL PROPERTY SEC. 3. (a) Except as otherwise provided by this Act, all Federal property situated within the territorial jurisdiction of any State tax authority shall be subject to the assessment and collection of any tax imposed by such authority to the same extent and under the same conditions as other property of like class situated within such jurisdiction. (b) No consent is granted by this section to any payment to any State tax authority with respect to any Federal property which (1) if privately owned or controlled, would be exempt from tax because of the use to which it is devoted; (2) is the subject of any revenue sharing arrangement, entered into under authority of Federal law, where such revenue equals, or exceeds, the tax which would otherwise be levied in the regular manner; (3) is devoted primarily to use as a United States courthouse; post office; postal facility; customhouse; assay office; facility for coining money or printing currency; bullion depository; national monument; prison, reformatory, detention farm, or disciplinary barracks; hospital, dispensary, clinic, or other medical facility; sanatorium, home for the aged, or facility providing domiciliary care; or cemetery. CONSENT TO LEVY OF SPECIAL ASSESSMENTS SEC. 4. Except as otherwise provided by this Act, all Federal property situated within the territorial jurisdiction of any State tax authority shall be subject to the levy and collection of any special assessment upon real property to the same extent and under the same conditions as other property of like class situated within such jurisdiction. PAYMENT OF TAXES AND SPECIAL ASSESSMENTS SEC. 5. (a) Payment of any tax or special assessment authorized by section 3 or section 4 with respect to any Federal property shall be made by the Federal agency which is the controlling agency for such property at the time such tax or special assessment becomes due and payable under law in effect within the State tax authority imposing such tax or levying such special assessment. If such agency ceases to exist before payment is made, payment shall be made by the Federal agency which is the successor of such controlling agency, as determined by the Director of the Bureau of the Budget. (b) Each Federal agency which is the controlling agency for any Federal property situated within the territorial jurisdiction of any State tax authority which is claimed by such authority to be subject to any payment under this Act shall furnish to such authority, upon request made in writing by the appropriate officer thereof, such information concerning such property as may be lawfully required with regard to property of like kind owned by taxable persons within such jurisdiction. LIMITATIONS SEC. 6. (a) No payment shall be made under this Act to any State tax authority with respect to any Federal property unless such authority (1) files with the Federal agency which is the controlling agency for such property a claim, in such form and containing such information as the Director of the Bureau of the Budget shall prescribe, for payment under this Act with respect to such Federal property; (2) files with such claim an itemized statement of (A) the property with respect to which such claim is made; (B) the assessed valuation placed by such authority upon such property; (C) the nature and amount of the Federal liability claimed with respect to such property; and (D) the tax rate or rates applied in computing the amount of such liability; (3) files with such claim a detailed statement of the procedural action which may be taken by such agency to obtain under law in effect in such State tax authority administrative review or judicial review, or both, with respect to the liability of such agency for the payment of such claim in whole or in part; (4) for the purpose of determining the existence and amount of such liability, makes available to such agency all substantive and procedural rights, administrative and judicial, which would be available under law in effect within such authority, in determining the valuation of such property, the rate of tax or assessment applicable thereto, and the amount of the tax or assessment which would be payable with respect thereto if such property were owned by a taxable person; and (5) for such purpose treats such Federal property in all respects in a manner at least as favorable as the treatment accorded to property of like kind owned by taxable persons. (b) The failure of any Federal agency to make, or to make timely payment of, any payment authorized by this Act shall not subject (1) any Federal agency, or any person who is a purchaser of any property from any Federal agency, to the payment of any penalty or penalty interest, or to any payment in lieu of any penalty or penalty interest; or (2) any Federal property to any lien, attachment, foreclosure, or other legal process or proceeding not expressly authorized by this Act. (c) No consent is granted by this Act to any payment to any State tax authority with respect to any Federal property for any period for which any payment of taxes, or any payment in lieu of taxes, is made to such authority with respect to the same property under any other provision of law. Whenever any Federal property is subject to any tax payment under this Act to any State tax authority for any period, and also is subject to any payment of taxes or any payment in lieu of taxes under any other provision of law for the same period, such authority mav elect to claim and receive with respect to such property payment for such period under this Act or under such other provision of law. ACTION FOR COLLECTION OF TAXES SEC. 7. (a) Whenever any State tax authority has duly filed with any Federal agency a claim for the payment under this Act of any tax or special assessment, to the provisions of subsection (b), an action to recover that portion of such claim which remains unpaid. Such action may be filed in the district court United States for the district within which such authority maintains its executive or administrative office. of the Such court shall have jurisdiction to be determine such matter, and to enter in such action such judgment or shall determine to be required to carry into effect the provisions of Principal or Any judgment or final order so entered shall be subject to appeal Dur and as it r Vis A section 1291 of title 28 of the United States Code. lant (b) Action upon any such claim may be instituted under this section by any State tax authority upon the expiration of a period of one year after (1) the filing of such claim under section 6 (a), or (2) the completion of any administrative or judicial proceeding instituted by the Federal agency against which_such claim was made under law in effect within such State tax authority for the determination of the amount due under such claim, whichever is later. No action shall be brought under this section after the expiration of six years following the first date on which such action could have been instituted. (c) Process in any action instituted under this section against any Federal agency may be served upon the chief administrative officer of such agency who maintains an office within the judicial district in which such action is instituted, or upon the head of such agency. APPROPRIATIONS SEC. 8. There are hereby authorized to be appropriated to each Federal agency such sums as may be required for the discharge of its duties and obligations under this Act. SEPARABILITY SEO. 9. If any provision of this Act, or the application thereof to any Federal agency or any State tax authority, is held to be invalid, the remainder of this Act, and the application of such provision to other Federal agencies and State tax authorities, shall not be affected thereby. EFFECTIVE DATE SEC. 10. This Act shall be effective with respect to any tax levied for any period beginning after June 30, 1946, and with respect to any special assessment levied after such date. Senator HUMPHREY. In view of the reluctance of the executive branch agencies to report on these bills prior to the receipt of the report of the Commission on Intergovernmental Relations, the committee staff has not been able to complete all of the necessary staff memorandums on them. When these studies have been completed, they will be placed in the record at this point. (The memorandums above referred to are as follows:) SENATE COMMITTEE ON GOVERNMENT OPERATIONS Staff Memorandum No. 84-1-4. FEBRUARY 19, 1955. Subject: S. 826 (Mr. Bender)-to provide for payments by the Federal Government to States for local taxing units adversely affected by Federal acquisition, ownership, or use of defense production facilities, to provide for the taxation of certain Federal properties, and for other purposes. S. 826 is designed to provide a continuing system for payments by the Federal Government to State or local taxing units adversely affected by the Federal acquistion, ownership or use of defense production facilities. It would authorize ordinary ad valorem tax payments in certain instances, and administratively determined payments reasonably related to the ad varem taxes which might be applicable under private ownership. Its coverage erty as well as to certain types of personal proper District of Columbia, Territories, or possessions. mary of major provisions of S. 826.) BACKGROUND For a number of years, State and local concerned over the increasing acquisition types of property, which acquisition has local tax rolls. After the outbreak of the Korean acute as the result of larger-scale defense production facilities throu uld extend to real prop would not apply to the appendix A for a sum |