United States Code (Last Updated: May 24, 2014) |
Title 43. PUBLIC LANDS |
Chapter 12. RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT |
SubChapter VIII. TAXATION |
§ 455. State taxation; lands of homestead entryman
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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.
References In Text
Act of
Amendments
1930—Act
Transfer Of Functions
“Bureau of Land Management” substituted in text for “General Land Office” on authority of section 403 of Reorg. Plan No. 3 of 1946, set out as a note under section 1 of this title.