Owen J. Roberts

“ Section 5 [14] provides in part, 'The Authority, including but not limited to its franchise, capital, reserves, surplus, loans, income, assets, and property of any kind, shall be exempt from all taxation now or hereafter imposed by the United States or by any State, county, municipality, or local taxing authority.' Section 13 authorizes agreements by the Authority to pay annual sums, not exceeding taxes which would otherwise be paid, in lieu of taxes. [15]
Challenge of the power of Congress to enact the Housing Act must fail. ”

“ In No. 388 the United States Housing Authority applied for exemption from local property taxes pursuant to the law of Ohio [4] , in respect of a housing project in Cincinnati. The real estate had been purchased by the United States and devoted to a low-cost housing project pursuant to the federal statute. [5] The application was denied. Appeal was taken to the Supreme Court of Ohio. ”

“ If the taxing officials were, in these instances, though acting under such a law, doing so as local officials and on behalf of the locality and not as officers of the state, the section is inapplicable to suits to restrain them. ”