42 U.S.C. § 4525

Real property taxation

Nothing in this part shall be construed to exempt any real property that may be acquired and held by the Secretary as a result of the exercise of lien or subrogation rights from real property taxation to the same extent, according to its value, as other real property is taxed.

( Pub. L. 91–609, title VII, § 724 , Dec. 31, 1970 , 84 Stat. 1801 .)