2021 US Code
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

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Citation 43 U.S.C. § 455a (2021)
Section Name §455a. State taxation; lands of desert-land entryman
Section Text

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.

Source Credit

(Apr. 21, 1928, ch. 394, §2, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581.)


Editorial Notes EDITORIAL NOTES REFERENCES IN TEXT

The Reclamation Act, referred to in text, is identified in section 455 of this title.

AMENDMENTS

1930—Act June 13, 1930, reenacted section without change.

Publication Title United States Code, 2018 Edition, Supplement 3, Title 43 - PUBLIC LANDS
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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
Contains section 455a
Date 2021
Laws In Effect As Of Date January 3, 2022
Positive Law No
Disposition standard
Statutes at Large References 45 Stat. 439
46 Stat. 581
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