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Article: U. S. Supreme Court rules that FSIA does not immunize foreign government from lawsuit to declare validity of New York city tax liens on property held by that sovereign to house its lower-level employees and their families.
- Article from:
- International Law Update
- Article date:
- June 1, 2007
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New York law exempts from taxation all real property owned by a foreign government when that state is using it solely for diplomatic offices or quarters for ambassadors or ministers plenipotentiary to the United Nations. For many years, Respondent (New York City) has levied property taxes against Petitioners (the governments of India and Mongolia) for those parts of their diplomatic office buildings used to house lower level employees and their families.
The Permanent Mission of India to the United Nations occupies a 26-floor building in New York City that the Government of India owns. The Mission uses several floors for diplomatic offices, but about 20 floors ...