§ 352c. — Reimbursement of allottees or heirs for taxes paid on lands patented in fee before end of trust.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 25USC352c]
TITLE 25--INDIANS
CHAPTER 9--ALLOTMENT OF INDIAN LANDS
Sec. 352c. Reimbursement of allottees or heirs for taxes paid on
lands patented in fee before end of trust
The Secretary of the Interior is hereby authorized, under such rules
and regulations as he may prescribe, to reimburse Indian allottees, or
Indian heirs or Indian devisees of allottees, for all taxes paid,
including penalties and interest, on so much of their allotted lands as
have been patented in fee prior to the expiration of the period of trust
without application by or consent of the patentee: Provided, That if the
Indian allottee, or his or her Indian heirs or Indian devisees, have by
their own act accepted such patent, no reimbursement shall be made for
taxes paid, including penalties and interest, subsequent to acceptance
of the patent: Provided further, That the fact of such acceptance shall
be determined by the Secretary of the Interior.
In any case in which a claim against a State, county, or political
subdivision thereof, for taxes collected upon such lands during the
trust period has been reduced to judgment and such judgment remains
unsatisfied in whole or in part, the Secretary of the Interior is
authorized, upon reimbursement by him to the Indian of the amount of
taxes including penalties and interest paid thereon, and upon payment by
the judgment debtor of the costs of the suit, to cause such judgment to
be released: Provided further, That in any case, upon submission of
adequate proof, the claims for taxes paid by or on behalf of the
patentee or his Indian heirs or Indian devisees have been satisfied, in
whole or in part, by the State, county, or political subdivision
thereof, the Secretary of the Interior is authorized to reimburse the
State, county, or political subdivision for such amounts as may have
been paid by them.
(June 11, 1940, ch. 315, Sec. 1, 54 Stat. 298; Feb. 10, 1942, ch. 56,
Sec. 1, 56 Stat. 87.)
Amendments
1942--Act Feb. 10, 1942, inserted two provisos to first par.,
substituted in first par. ``Indian allottees, or Indian heirs or Indian
devisees of allottees'' and ``have been patented'' for ``Indian
allottees and Indian heirs of allottees'' and ``having been patented'',
struck out from first par. ``, has been or may be restored to trust
status through cancellation of the fee patent by the Secretary of the
Interior'' after ``consent of the patentee'', designated as second par,
the two provisos of original par., inserted in second par. ``in whole or
in part'' after ``remains unsatisfied'' and substituted in second par.
``during the trust period'' and ``by the judgment debtor'' for ``while
the patent in fee was outstanding'' and ``by the State, county, or
political subdivision thereof'' and in proviso ``, upon submission of
adequate proof, the claims for taxes paid by or on behalf of the
patentee or his Indian heirs or Indian devisees have been satisfied, in
whole or in part, by the State, county, or political subdivision
thereof, the Secretary of the Interior is authorized to reimburse the
State, county, or political subdivision for such amounts as may have
been paid by them'' for ``in which a claim has been reduced to judgment
and such judgment has been satisfied, the Secretary of the Interior is
authorized, upon proof of satisfaction thereof, to reimburse the State,
county, or political subdivision thereof, for the actual amount of the
judgment, exclusive of the costs of litigation''.
Appropriations
Section 2 of act Feb. 10, 1942, authorized appropriations to remain
available until expended.
