▁the ▁property ▁was ▁subject ▁to ▁tax ation . ▁▁▁ ▁The ▁City ▁of ▁New ▁York ▁had ▁lev ied ▁tax es ▁against ▁India ▁and ▁Mong olia ▁for ▁the ▁appropriate ▁port ions ▁of ▁their ▁buildings , ▁but ▁India ▁and ▁Mong olia ▁refused ▁to ▁pay . ▁Event ually ▁the ▁un pa id ▁tax es ▁became ▁tax ▁li ens . ▁As ▁of ▁February ▁ 1 , ▁ 2 0 0 3 , ▁India ' s ▁li en ▁amount ed ▁to ▁$ 1 6 . 4 ▁million , ▁and ▁Mong olia ' s ▁amount ed ▁to ▁$ 2 . 1 ▁million . ▁▁▁ ▁The ▁City ▁brought ▁suit ▁in ▁state ▁court ▁to ▁en force ▁the ▁li ens , ▁and ▁India ▁and ▁Mong olia ▁removed ▁the ▁suit ▁to ▁federal ▁court . ▁Once ▁in ▁federal ▁court , ▁India ▁and ▁Mong olia ▁argued ▁they ▁were ▁imm une ▁to ▁suit ▁under ▁the ▁Foreign ▁S over eign ▁Im mun ities ▁Act ▁( F SI A ). ▁ ▁The ▁district ▁court ▁disag re ed , ▁reasoning ▁that ▁the ▁F SI A ▁did ▁not ▁ex empt ▁foreign ▁govern ments ▁from ▁su its ▁in ▁which ▁" right s ▁in ▁imm ov able ▁property ▁situated ▁in ▁the ▁United ▁States ▁are ▁in ▁issue ." ▁The ▁Second ▁Circ uit ▁agreed ▁with ▁the ▁district ▁court , ▁adding ▁that ▁the ▁tax ▁oblig ations ▁ow ed ▁by ▁India ▁and ▁Mong olia ▁qualified ▁as ▁" right s ▁in ▁imm ov able ▁property ." ▁India ▁and ▁Mong olia ▁asked ▁the ▁Supreme ▁Court ▁to ▁review ▁the ▁case , ▁and ▁it ▁agreed ▁to ▁do ▁so . ▁ ▁Major