§882 Surveyed lands taxable notwithstanding lien; provisos

Summary

Land Congress gave to railroads must still pay taxes to states, territories, and local governments. A U.S. claim for surveying and conveyance costs, or the lack of a patent, does not stop those taxes. Unsurveyed land is excluded. If such land is sold for taxes, the buyer gets it subject to all U.S. liens, mortgages, and rights and must pay the survey and conveyance costs as the Secretary of the Interior directs. These rules apply only to land next to completed railroad sections in organized counties, and the United States may buy at the sale and return the land to the public domain.