Foreign Governments Are Not Immune from New York City's Assertion of Tax Liens Against Their Diplomatic Property

Winter 2007
New York State Bar Association Commercial and Federal Litigation Section Newsletter
DOWNLOAD PDF: Foreign Governments Are Not Immune from New York City's Assertion of Tax Liens Against Their Diplomatic Property

New York City can't assert a tax lien against real property owned by a foreign government, can it? It can, it did and the US Supreme Court agreed, in a new interpretation of an exemption to the US Foreign Sovereign Immunities Act.  This short article discusses the case and the exemption, and what they might mean for foreign governments in the future.