Title 43, Public LandsRelease 119-102
§455a State Taxation; Lands of Desert-land Entryman
Title 43 › CHAPTER 12 — RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT › SUBCHAPTER VIII — TAXATION › § 455a
Summary
States and local governments can tax land claimed by a desert-land entryman that lies inside an irrigation project built under the Reclamation Act, if the land has actually had water available from that project for four years.
Full Legal Text
Title 43, §455a
Public Lands, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Reclamation Act, referred to in text, is identified in section 455 of this title.
Amendments
1930—Act June 13, 1930, reenacted section without change.
Reference
Citations & Metadata
Citation
43 U.S.C. § 455a
Title 43, Public Lands
Last Updated
Aug 21, 2026
Release point: 119-102