Legal Definitions - intergovernmental immunity

Intergovernmental immunity is a legal principle that prevents one level of government from interfering with, taxing, or regulating the essential functions or property of another level of government. This doctrine ensures that federal, state, and local governments can operate independently within their constitutional powers without undue obstruction or control from each other.

Here are some examples to illustrate this concept:

• Imagine a new federal courthouse being constructed in a bustling city. Despite the city having its own property tax laws that apply to all other buildings within its jurisdiction, the city cannot impose property taxes on the federal courthouse. This is because the federal government's property, used for an essential federal function, is immune from state and local taxation under the principle of intergovernmental immunity. The city's authority to tax does not extend to the federal government's operations.

• Consider a state Department of Transportation project to build a new highway. While local municipalities along the highway's path might have their own zoning ordinances or specific building codes, the state project may not be required to comply with every single local regulation. For instance, a local ordinance requiring specific types of landscaping might not apply if it significantly impedes the state's essential function of building critical infrastructure. This demonstrates how the state government, in performing its core duties, can be immune from certain local government regulations.

• Suppose a federal agency, such as the National Park Service, is managing a national park that spans across several counties. If one of those counties attempts to impose a local permit fee for any construction or maintenance work within the park boundaries, the National Park Service would likely be exempt. The federal government's management of its national parks is an essential federal function, and intergovernmental immunity prevents local governments from imposing fees or regulations that could hinder these operations.