§ 455a. — State taxation; lands of desertland entryman.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 43USC455a]
TITLE 43--PUBLIC LANDS
CHAPTER 12--RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
SUBCHAPTER VIII--TAXATION
Sec. 455a. State taxation; lands of desert-land entryman
The lands of any desert-land entryman located within an irrigation
project constructed under the Reclamation Act and obtaining a water
supply from such project, and for whose land water has been actually
available for a period of four years, may likewise be taxed by the State
or political subdivision thereof in which such lands are located.
(Apr. 21, 1928, ch. 394, Sec. 2, 45 Stat. 439; June 13, 1930, ch. 477,
46 Stat. 581.)
References in Text
The Reclamation Act, referred to in text, is act June 17, 1902, ch.
1093, 32 Stat. 388, as amended, which is classified generally to this
chapter. For complete classification of this Act to the Code, see Short
Title note set out under section 371 of this title and Tables.
Amendments
1930--Act June 13, 1930, reenacted section without change.
