
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: 43USC455c]

 
                         TITLE 43--PUBLIC LANDS
 
  CHAPTER 12--RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT
 
                        SUBCHAPTER VIII--TAXATION
 
Sec. 455c. Extinguishment of liens and tax titles on reversion 
        of lands to United States
        
    If the lands of any such entryman shall at any time revert to the 
United States for any reason whatever, all such liens or tax titles 
resulting from assessments levied after June 13, 1930, upon such lands 
in favor of the State or political subdivision thereof wherein the lands 
are located, shall be and shall be held to have been, thereupon 
extinguished; and the levying of any such assessment by such State or 
political subdivision shall be deemed to be an agreement on its part, in 
the event of such reversion, to execute and record a formal release of 
such lien or tax title.

(Apr. 21, 1928, ch. 394, Sec. 4, as added June 13, 1930, ch. 477, 46 
Stat. 581.)
