§ 882. — Surveyed lands taxable notwithstanding lien; provisos.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 43USC882]
TITLE 43--PUBLIC LANDS
CHAPTER 21--GRANTS IN AID OF RAILROADS AND WAGON ROADS
Sec. 882. Surveyed lands taxable notwithstanding lien; provisos
No lands granted to any railroad corporation by any Act of Congress
shall be exempt from taxation by States, Territories, and municipal
corporations on account of the lien of the United States upon the same
for the costs of surveying, selecting, and conveying the same, or
because no patent has been issued therefor; but this provision shall not
apply to lands unsurveyed: Provided, That any such land sold for taxes
shall be taken by the purchaser subject to the lien for costs of
surveying, selecting, and conveying, to be paid in such manner by the
purchaser as the Secretary of the Interior may by rule provide and to
all liens of the United States, all mortgages of the United States, and
all rights of the United States in respect of such lands: Provided
further, That sections 882 to 885 of this title shall apply only to
lands situated opposite to and coterminous with completed portions of
said roads, and in organized counties: Provided further, That at any
sale of lands under the provisions of sections 882 to 885 of this title
the United States may become a preferred purchaser, and in such case the
lands sold shall be restored to the public domain and disposed of as
provided by the laws relating thereto.
(July 10, 1886, ch. 764, Sec. 1, 24 Stat. 143.)
Section Referred to in Other Sections
This section is referred to in sections 883, 884, 885 of this title.
