1/31    Is the land above/below the freeway owned by the state or
        federal government? Who pays property tax on I-80, 880, 680,
        280, 237, 101? If the federal government owns a piece of land,
        does it pay state tax on those properties?      -land newbie
        \_ This probably depends on whether it's an Interstate or regular
           CA highway. As for tax, the government doesn't pay tax. Are
           you kidding?
        \_ federal property in DC is not subject to local taxes.
                \_ To see why the fed. gov't. is not subject to local tax,
                   perform a thought experiment where you're a mayor and
                   you get to tax Fed. property however you like.
                        \_ We declare this here bridge is worth $1 billion
                           and we like to tax the feds at 50%.
                   \_ I don't think there is a question as to why.  I was
                      just posting an example to help answer the question.
                      \- See MCCULLOCH v. MARYLAND on the tax question.
                      \- See McCulloch v. Maryland on the tax question.
                         That is The Standard. note, this also applies to
                         when say LBL buys a pencil in CA ... you are not
                         supposed to be taxed.
                         \_ And if you are there is a form for reclaiming
                            that money from the State.