- 11 -
buyer would pay a willing seller, at the time of the taking. See
Kirby Forest Indus., Inc. v. United States, 467 U.S. 1, 10
(1984); Rapid City v. Baron, 227 N.W.2d 617, 620 (S.D. 1975).
Against this backdrop, Congress enacted the Relocation Act
of 1970 for the purpose of ensuring that displaced persons “shall
not suffer disproportionate injuries as a result of programs and
projects designed for the benefit of the public as a whole”. 42
U.S.C. sec. 4621(b). The Relocation Act was then amended in
1987, see Uniform Relocation Act Amendments of 1987, Pub. L. 100-
17, 101 Stat. 246, and is presently codified at chapter 61 of
title 42 of the United States Code. Chapter 61 is divided into
three subchapters: Subchapter I--General Provisions, Subchapter
II--Uniform Relocation Assistance, and Subchapter III--Uniform
Real Property Acquisition Policy.
The provision addressing taxation is contained in subchapter
II and reads:
No payment received under this subchapter shall be
considered as income for the purposes of title 26; or
for the purposes of determining the eligibility or the
extent of eligibility of any person for assistance
under the Social Security Act [42 U.S.C. 301 et seq.]
or any other Federal law (except for any Federal law
providing low-income housing assistance). [42 U.S.C.
sec. 4636.]
Also within subchapter II, three sections direct that
payments be made to persons displaced in conjunction with Federal
or federally assisted programs. See 42 U.S.C. secs. 4622, 4623,
and 4624. Payments for moving and related expenses, see 42
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011