Public Law 119-73 (01/23/2026)

43 U.S.C. § 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, § 245 Stat. 439June 13, 1930, ch. 47746 Stat. 581(, ; , .)

Editorial Notes

References in Text

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

Amendments

1930—Act , reenacted section without change.