Sec. 6901. Definitions
In this chapter--
(1) "entitlement land'' means land owned by the United States
Government--
(A) that is in the National Park System or the National Forest
System, including wilderness areas and lands described in section
2 of the Act of June 22, 1948 (16 U.S.C. 577d), and section 1 of
the Act of June 22, 1956 (16 U.S.C. 577d-1);
(B) the Secretary of the Interior administers through the Bureau
of Land Management;
(C) dedicated to the use of the Government for water resource development
projects;
(D) on which are located semi-active or inactive installations
(except industrial installations) that the Secretary of the Army
keeps for mobilization and for reserve component training;
(E) that is a dredge disposal area under the jurisdiction of the
Secretary of the Army;
(F) that is located in the vicinity of Purgatory River Canyon and
Pinon Canyon, Colorado, and acquired after December 23, 1981, by
the United States Government to expand the Fort Carson military
installation; or
(G) that is a reserve area (as defined in section 401(g)(3) of
the Act of June 15, 1935 (16 U.S.C. 715s(g)(3))).
(2)(A) 'unit of general local government' means-
"(i) a county (or parish), township, borough,
or city (other than in Alaska) where the city is independent of
any other unitof general local government, that-
"(I) is within the class or classes of
such political subdivisions in a State that the Secretary of the
Interior, in his discretion, determines to be the principal provider
or providers of governmental services within the State; and
"(II) is a unit of general government as
determined by the Secretary of the Interior on the basis of the
same principles as were used on January 1, 1983, for general statistical
purposes;
"(ii) any area in Alaska that is within the boundaries of
a census area used by the Secretary of Commerce in the decennial
census, but that is not included within the boundary of a governmental
entity described under clause (i);
"(iii) the District of Columbia;
"(iv) the Commonwealth of Puerto Rico;
"(v) Guam; and
"(vi) the Virgin Islands.
"(B) the term 'governmental
services' includes, but is not limited to, those services that relate
to public safety, the environment, housing, social services, transportation,
and governmental administration.".
Sec. 6902. Authority and Eligibility
(a) The Secretary of the Interior shall make a payment for each
fiscal year to each unit of general local government in which entitlement
land is located, as set forth in this chapter. A unit of general
local government may use the payment for any governmental purpose.
(b) A unit of general
local government may not receive a payment for land for which payment
under this Act otherwise may be received if the land was owned or
administered by a State or unit of general local government and
was exempt from real estate taxes when the land was conveyed to
the United States except that a unit of general local government
may receive a payment for--
(1) land a State or unit of general local government acquires from
a private party to donate to the United States within 8 years of
acquisition;
(2) land acquired by a State through an exchange with the United
States if such land was entitlement land as defined by this chapter;
or
(3) land in Utah acquired by the United States for Federal land,
royalties, or other assets if, at the time of such acquisition,
a unit of general local government was entitled under applicable
State law to receive payments in lieu of taxes from the State of
Utah for such land: Provided, however, That no payment under this
paragraph shall exceed the payment that would have been made under
State law if such land had not been acquired.
Sec. 6903. Payments
(a) In this section--
(1) "payment law'' means--
(A) the Act of June 20, 1910 (ch. 310, 36 Stat. 557);
(B) section 33 of the Bankhead-Jones Farm Tenant Act (7 U.S.C.
1012);
(C) the Act of May 23, 1908 (16 U.S.C. 500);
(D) section 5 of the Act of June 22, 1948 (16 U.S.C. 577g, 577g-1);
(E) section 401(c)(2) of the Act of June 15, 1935 (16 U.S.C. 715s(c)(2));
(F) section 17 of the Federal Power Act (16 U.S.C. 810);
(G) section 35 of the Act of February 25, 1920 (30 U.S.C.191);
(H) section 6 of the Mineral Leasing Act for Acquired Lands (30
U.S.C. 355);
(I) section 3 of the Act of July 31, 1947 (30 U.S.C. 603); and
(J) section 10 of the Act of June 28, 1934 (known as the
Taylor Grazing Act) (43 U.S.C. 315i).
(2) population shall be determined on the same basis that the Secretary
of Commerce determines resident population for general statistical
purposes.
(3) a unit of general local government may not be credited with
a population of more than 50,000.
(b)(1) A payment under section 6902 of this title is equal to the
greater of--
(A) 93 cents during fiscal year 1995, $1.11 during fiscal year
1996, $1.29 during fiscal year 1997, $1.47 during fiscal year 1998,
and $1.65 during fiscal year 1999 and thereafter, for each acre
of entitlement land located within a unit of general local government
(but not more than the limitation determined under subsection (c)
of this section) reduced (but not below 0) by amounts the unit received
in the prior fiscal year under a payment law; or
(B) 12 cents during fiscal year 1995, 15 cents during fiscal year
1996, 17 cents during fiscal year 1997, 20 cents during fiscal year
1998, and 22 cents during fiscal year 1999 and thereafter, for each
acre of entitlement land located in the unit (but not more than
the limitation determined under subsection (c) of this section).
(2) The chief executive officer of a State shall submit to the
Secretary of the Interior a statement on the amounts of payments
the State transfers to each unit of general local government in
the State out of amounts received under a payment law.
(c)(1) The limitation for a unit of general local government with
a population of not more than 4,999 is the highest dollar amount
specified in paragraph (2).
(2) The limitation for
a unit of general local government with a population of at least
5,000 is the following amount (rounding the population off to the
nearest thousand):
If population equals-- the limitation is equal to the population
times--
5,000............................ $110.00
6,000.............................. 103.00
7,000................................ 97.00
8,000................................ 90.00
9,000................................ 84.00
10,000.............................. 77.00
11,000.............................. 75.00
12,000.............................. 73.00
13,000.............................. 70.00
14,000.............................. 68.00
15,000.............................. 66.00
16,000.............................. 65.00
17,000.............................. 64.00
18,000.............................. 63.00
19,000.............................. 62.00
20,000.............................. 61.00
21,000.............................. 60.00
22,000.............................. 59.00
23,000.............................. 59.00
24,000.............................. 58.00
25,000.............................. 57.00
26,000.............................. 56.00
27,000.............................. 56.00
28,000.............................. 56.00
29,000.............................. 55.00
30,000.............................. 55.00
31,000.............................. 54.00
32,000.............................. 54.00
33,000.............................. 53.00
34,000.............................. 53.00
35,000.............................. 52.00
36,000.............................. 52.00
37,000.............................. 51.00
38,000.............................. 51.00
39,000.............................. 50.00
40,000.............................. 50.00
41,000.............................. 49.00
42,000.............................. 48.00
43,000.............................. 48.00
44,000.............................. 47.00
45,000.............................. 47.00
46,000.............................. 46.00
47,000.............................. 46.00
48,000.............................. 45.00
49,000.............................. 45.00
50,000.............................. 44.00
(d) On October 1 of each year after the date of enactment of the
Payment in Lieu of Taxes Act, the Secretary of the Interior shall
adjust each dollar amount specified in subsections (b) and
(c) to reflect changes in the Consumer Price Index published by
the Bureau of Labor Statistics of the Department of Labor, for the
12 months ending the preceding June 30.
Sec. 6904. Additional payments
(a) In addition to payments the Secretary of the Interior makes
under section 6902 of this title, the Secretary shall make a payment
for each fiscal year to a unit of general local government collecting
and distributing real property taxes (including a unit in Alaska
outside the boundaries of an organized borough) in which is located
an interest in land that--
(1) the United States Government acquires for--
(A) the National Park System; or
(B) the National Forest Wilderness Areas; and
(2) was subject to local real property taxes within the 5-year
period before the interest is acquired.
(b) The Secretary shall make payments only for the 5 fiscal years
after the fiscal year in which the interest in land is acquired.
Under guidelines the Secretary prescribes, the unit of general local
government receiving the payment from the Secretary shall distribute
payments proportionally to units and school districts that lost
real property taxes because of the acquisition of the interest.
A unit receiving a distribution may use a payment for any governmental
purpose.
(c) Each yearly payment by the Secretary under this section is
equal to one percent of the fair market value of the interest in
land on the date the Government acquires the interest. However,
a payment may not be more than the amount of real property taxes
levied on the property during the last fiscal year before the fiscal
year in which the interest is acquired. A decision on fair market
value under this section may not include an increase in the value
of an interest because the land is rezoned when the rezoning causes
the increase after the date of enactment of a law authorizing the
acquisition of an interest under subsection (a) of this section.
(d) The Secretary may prescribe regulations under which payments
may be made to units of general local government when subsections
(a) and (b) of this section will not carry out the purpose of subsections
(a) and (b).
Sec. 6905. Redwood National Park and the Lake Tahoe Basin
(a) The Secretary of
the Interior shall make a payment for each fiscal year to each unit
of general local government in which an interest in land owned by
the United States Government in the Redwood National Park is located.
A unit may use the payment for any governmental purpose. The payment
shall be made as provided in section 6903 of this title and shall
include an amount payable under section 6903.
(b)(1) In addition to payments the Secretary makes under subsection
(a) of this section, the Secretary shall make a payment for each
fiscal year to each unit of general local government in which is
located an interest in land--
(A) owned by the Government in the Redwood National Park; or
(B) acquired in the Lake Tahoe Basin under the Act of December
23, 1980 (Public Law 96-586, 94 Stat. 3383).
(2) The payment shall be made as provided in section 6904 of this
title and shall include an amount payable under section 6904. However,
an amount computed but not paid because of the first sentence of
subsection (b) and the 2d sentence of subsection (c) of section
6904 shall be carried forward and applied to future years in which
the payment would not otherwise equal the amount of real property
taxes assessed and levied on the land during the last fiscal year
before the fiscal year in which the interest was acquired until
the amount is applied completely.
(3) The unit of general local government may use the payment for
any governmental purpose.
(4) The Redwoods Community College District is a school district
under section 6904(b) of this title.
Sec. 6906. Authorization of appropriations
Necessary amounts may be appropriated to the Secretary of the Interior
to carry out this chapter. Amounts are available only as provided
in appropriation laws.
Sec. 6907. State legislation requiring reallocation or redistribution
of payments to smaller units of general purpose government
(a) Notwithstanding any other provision of this chapter, a State
may enact legislation which requires that any payments which would
be made to units of general local government pursuant to this chapter
be reallocated and redistributed in whole or part to other smaller
units of general purpose government which (1) are located within
the boundaries of the larger unit of general local government, (2)
provide general governmental services and (3) contain entitlement
lands within their boundaries. Such reallocation or redistribution
shall generally reflect the level of services provided by, and the
number of entitlement acres within, the smaller unit of general
local government.
(b) Upon enactment of legislation by a State, described in subsection
(a), the Secretary shall make one payment to such State equaling
the aggregate amount of payments which he otherwise would have made
to units of general local government within such State pursuant
to this chapter. It shall be the responsibility of such State to
make any further distribution of the payment pursuant to subsection
(a). Such redistribution shall be made within 30 days after receipt
of such payment. No payment, or portion thereof, made by the
Secretary shall be used by any State for the administration of this
subsection or subsection (a).
(c) Appropriations made for payments in lieu of taxes for a fiscal
year may be used to correct underpayments in the previous fiscal
year to achieve equity among all qualified recipients.
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