2012 US Code
Title 43 - Public Lands
Chapter 12 - RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT (§§ 371 - 616yyyy)
Subchapter VIII - TAXATION (§§ 455 - 455c)
Section 455 - State taxation; lands of homestead entryman

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.

(Apr. 21, 1928, ch. 394, §1, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581; 1946 Reorg. Plan No. 3, §403, eff. July 16, 1946, 11 F.R. 7876, 60 Stat. 1100.)

Act of June 17, 1902, known as the Reclamation Act, referred to in text, is act June 17, 1902, ch. 1093, 32 Stat. 388, as amended, 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.

1930—Act June 13, 1930, inserted “and the lands of any entryman on ceded Indian lands within any Indian irrigation project,”.

“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.