§ 455b. — State tax as lien upon lands; prior lien of United States; rights of holder of tax title.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 43USC455b]
TITLE 43--PUBLIC LANDS
CHAPTER 12--RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
SUBCHAPTER VIII--TAXATION
Sec. 455b. State tax as lien upon lands; prior lien of United
States; rights of holder of tax title
All such taxes legally assessed shall be a lien upon the lands and
may be enforced upon said lands by the sale thereof in the same manner
and under the same proceeding whereby said taxes are enforced against
lands held under private ownership; but the title or interest which the
State or political subdivision thereof may convey by tax sale, tax deed,
or as a result of any tax proceeding shall be subject to a prior lien
reserved to the United States for all due and unpaid installments on the
appraised purchase price of such lands and for all the unpaid charges
authorized by law whether accrued or otherwise. The holder of such tax
deed or tax title resulting from such tax shall be entitled to all the
rights and privileges in the land of an assignee of such entryman on
ceded Indian lands or of an assignee under the provisions of section 441
of this title or of any such entries in a Federal reclamation project
constructed under said Act of June 17, 1902, as supplemented or amended.
(Apr. 21, 1928, ch. 394, Sec. 3, 45 Stat. 439; June 13, 1930, ch. 477,
46 Stat. 581.)
References in Text
Act of June 17, 1902, referred to in text, is act June 17, 1902, ch.
1093, 32 Stat. 388, as amended, popularly known as the Reclamation Act,
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.
