Court of Appeals for the Ninth Circuit April 19, 1999, Nos. 97-35510, 97-35720 (United States v. Lewis County)

CANBY, Circuit Judge:

A federal statute, 7 U.S.C. § 1984, partially waives the immunity of the federal government from state taxation by authorizing state and local governments to tax farm property owned by the federal Farm Service Agency (“FSA”) “in the same manner and to the same extent as other property is taxed.” Id.