[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 43USC455]
TITLE 43--PUBLIC LANDS
CHAPTER 12--RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
SUBCHAPTER VIII--TAXATION
Sec. 455. State taxation; lands of homestead entryman
The lands of any homestead entryman under the Act of June 17, 1902,
known as the Reclamation Act, or any Act amendatory thereof or
supplementary thereto, and the lands of any entryman on ceded Indian
lands within any Indian irrigation project, may, after satisfactory
proof of residence, improvement, and cultivation, and acceptance of such
proof by the Bureau of Land Management, be taxed by the State or
political subdivision thereof in which such lands are located in the
same manner and to the same extent as lands of a like character held
under private ownership may be taxed.
(Apr. 21, 1928, ch. 394, Sec. 1, 45 Stat. 439; June 13, 1930, ch. 477,
46 Stat. 581; 1946 Reorg. Plan No. 3, Sec. 403, eff. July 16, 1946, 11
F.R. 7876, 60 Stat. 1100.)
References in Text
Act of June 17, 1902, known as the Reclamation Act, referred to in
text,
