42 U.S.C. § 4525
Real property taxation
(Pub. L. 91–609, title VII, § 724, Dec. 31, 1970, 84 Stat. 1801.)
Nothing in this part shall be construed to exempt any real property that may be acquired and held by the Secretary as a result of the exercise of lien or subrogation rights from real property taxation to the same extent, according to its value, as other real property is taxed.