Title 43 — Public LandsRelease 119-73
§455 State taxation; lands of homestead entryman
Title 43 › Chapter CHAPTER 12— - RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT › Subchapter SUBCHAPTER VIII— - TAXATION › § 455
Summary
States may tax land held under the Reclamation Act (June 17, 1902) or on ceded Indian irrigation lands once the BLM approves proof of residence, improvement, and cultivation, like private land.
Full Legal Text
Title 43, §455
Public Lands — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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, 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,”.
Executive Documents
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.
Reference
Citations & Metadata
Citation
43 U.S.C. § 455
Title 43 — Public Lands
Last Updated
Apr 6, 2026
Release point: 119-73