HomeMy WebLinkAboutResolution No. R22-06RESOLUTION NO. R22-06
RESOLUTION OF THE CITY COUNCIL AUTHORIZING THE YELLOWSTONE
COUNTY TREASURER TO REMOVE THE UNITED STATES POSTAL SERVICE
FROM THE OFFICIAL COUNTY TAX ROLLS.
WHEREAS, representatives from the United States Postal Service notified the
Yellowstone County Treasurer that they had wrongly assessed and billed $1424.30 in light district
fees and street maintenance fees on behalf of the City of Laurel; and
WHEREAS, federal law prohibits state and local governments from levying taxes upon the
United States Postal Service; and
WHEREAS, based on the federal law prohibiting state and local taxation, the City of Laurel
concurs that the taxes were levied in error by Yellowstone County and the request to remove the
Postal Service in Laurel from the County Tax Rolls is appropriate.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Laurel,
Montana that the City Council hereby consents and agrees that the United States Postal Service
located in Laurel should be removed from the Tax Rolls of Yellowstone County.
Introduced at a regular meeting of the City Council on January 25, 2022, by Council
Member- Wilke.
PASSED and APPROVED by the City Council of the City of Laurel this 25th day of
January 2022.
APPROVED by the Mayor this 25th day of January 2022.
ITY OF LAUkEL
aZ4111�
Dave Waggoner, Ma
AT
Bethanygv ),Clerk -Treasurer
Approved s to form: l
Sam S. Paynter, Civil tity Attorney
R22-06 Remove US Postal Service from the County Tax Rolls
FACILITIES HEADQUARTERS
A j=
UNITEDSTATES
POSTAL SERVICE
I Zi 77111 073—TA Q W, ZIA
Yellowstone County Treasurer
PO Box 35010
Billings, MT 59107-5010
This is in response to Property Tax Bills received.
The referenced property is owned by the United States Postal Service. The U.S.
Postal Service is an "independent establishment of the Executive Branch of the
Government of the United States," 39 U.S.C. § 201, and was created pursuant to
the constitutional mandate for Congress "to establish Post Offices and Post
Roads." U.S. Const. Art. 1, Sec. 8, cl. 3. It has been settled since McCulloch v.
Maryland, 17 U.S. (4 Wheat) 316 (1819) that the Supremacy Clause of the U.S.
Constitution, U.S. Const. Art VI, Cl. 2, shields the federal government, its
agencies and instrumentalities from all forms of state and local taxation;
therefore, the Postal Service is immune from state and local taxation. See
United States v. City of Huntington, 999 F.2d 71 (4th Cir. 1993), cert denied, 114
S. Ct. 1048 (1994)("service fees" charged to the Postal Service as property
owner are a tax that cannot be imposed against Postal Service); United States v.
Harford Co., Md., 572 F.Supp. 239 (D.Md.1983) (Postal Service immune from
special assessments for county water and sewer construction projects); Mullen
Benev. Corp. v. United States, 290 U.S. 89, 54 S.Ct. 38, 78 L.Ed. 192 (1933)
(United States immune from liability for "taxes in the nature of reassessments for
sewers and sidewalks."); see also Federal Reserve Bank v. Metro Center
Improvement District # 1, 657 F.2d 183 (8th Cir.1981), affid, 455 U.S. 995, 102
S.Ct. 1625, 71 L.Ed.2d 857 (1982) (federal immunity from taxation includes
immunity from special assessment on real estate owned by federal
instrumentality).
The Postal Service has no objections to paying fees that bear some reasonable
relationship to actual use of a service; however, the charges of $1,424.30 bear
no relationship at all to any services used by the Postal Service. Therefore, the
Postal Service respectfully declines to make a payment as it is under no
obligation to do so.
USPS Facilities
475 L'Enfant Plaza, SW Room 6670
Washington, DC 20260-1862
Please remove the Postal Service from the property tax rolls and adjust future
records accordingly. Thank you for your cooperation in this matter. Please
contact me if you have any questions or comments.
Sincerely,
tAJ
Connie James
Facilities Contract Specialist
7500 E. 531d Place Room 1108
Denver, CO 80266
Conn ie.y. iamesP-usps.gov
cc: USPS Attorney — Joseph Fray
Joseph. B. Fray(cD-uses. gov
C 0 U N1"),TDAAX 81111, - 1 -2021 REAL ESTATE
Phone: (406) 256-2802 Website: w,"v.yebwstonecountymtgovgreasurer
Sherry Long 1____1_.--_- . .... ...
Yellowstone County Treasurer 80O748
7: LVAOREL INSIDE'
P.O. Box 35010
Billings, MT 59107-5010 L)C,,-ocn 614 IStAVE
WPOKANI'ILL LO -SED BLOCK LAUREL20, HE�OIITS SUED. S09 T02 S, R4 E.
TAX BENC10
176'2**G48**0.43"112-"""'ALL FOR AAOC 590
UNITED STATES POSTAL SERVICE
MAIL TO:,ADMINISTRATIVE SERV
PO Box 9998
LAUREL MT 59044
—AR At.�CUN`
Real Estate 1711,277 00 000
Impfo-vaments 00".) 0 00
Perscnal Proceriv 000 0010
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Remember - Mark this date on your calendarl
Payment Due: 05/31/2022 Tax Code: B00748
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If you are low income, eldelty, 1001/6 disabled veteran, or hada large increase
in your property taxes due to reappraisal, you may qualify for tax awlstance.
For more Information, contact the Montana Department of Revenue, Billings
RETURN THIS STUB NTH YOUR SECOND HALF PAYMENT TO:
Office at (406) 896-4000 or email dorpfop3a@mt.gov.
YELLOWSTONE COUNTY TREASURER
UN TED STATES POSTAL SERVICE
P.O. BOX 35010
MAIL TO: ADMINISTRATIVE SERV
BILLINGS IVIT 59107-5010
POBOX 9998
LAUREL MT 59044