43 U.S.C. 455a: State taxation; lands of desert-land entrymanText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 43-PUBLIC LANDSCHAPTER 12-RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
§455a. State taxation; lands of desert-land entryman
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.
( Apr. 21, 1928, ch. 394, § 2 , 45 Stat. 439 ; June 13, 1930, ch. 477 , 46 Stat. 581 .)
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.