§ 412a. — Exemption from taxation of lands subject to restrictions against alienation; determination of homestead.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC412a]
TITLE 25--INDIANS
CHAPTER 12--LEASE, SALE, OR SURRENDER OF ALLOTTED OR UNALLOTTED LANDS
Sec. 412a. Exemption from taxation of lands subject to
restrictions against alienation; determination of homestead
All homesteads, heretofore purchased out of the trust or restricted
funds of individual Indians, are hereby declared to be instrumentalities
of the Federal Government and shall be nontaxable until otherwise
directed by Congress: Provided, That the title to such homesteads shall
be held subject to restrictions against alienation or encumbrance except
with the approval of the Secretary of the Interior: And provided
further, That the Indian owner or owners shall select, with the approval
of the Secretary of the Interior, either the agricultural and grazing
lands, not exceeding a total of one hundred and sixty acres, or the
village, town, or city property, not exceeding in cost $5,000, to be
designated as a homestead.
(June 20, 1936, ch. 622, Sec. 2, 49 Stat. 1542; May 19, 1937, ch. 227,
50 Stat. 188.)
Amendments
1937--Act May 19, 1937, substituted ``All homesteads'' and
``individual Indians'' for ``All lands the title to which is now held by
an Indian subject to restrictions against alienation or encumbrance
except with the consent or approval of the Secretary of the Interior''
and ``said Indian'', respectively, and inserted two provisos.
Section Referred to in Other Sections
This section is referred to in section 465a of this title.
