
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 43USC455]

 
                         TITLE 43--PUBLIC LANDS
 
  CHAPTER 12--RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
 
                        SUBCHAPTER VIII--TAXATION
 
Sec. 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, Sec. 1, 45 Stat. 439; June 13, 1930, ch. 477, 
46 Stat. 581; 1946 Reorg. Plan No. 3, Sec. 403, eff. July 16, 1946, 11 
F.R. 7876, 60 Stat. 1100.)

                       References in Text

    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.


                               Amendments

    1930--Act June 13, 1930, inserted ``and the lands of any entryman on 
ceded Indian lands within any Indian irrigation project,''.

                          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.
