43 U.S.C. § 455b: State tax as lien upon…

Summary

Taxes legally assessed become a claim on the land and can be enforced by selling the land, just like taxes on private property. Any title or interest the State sells for unpaid taxes must still honor an earlier claim the United States keeps for unpaid installments on the appraised purchase price and for other unpaid charges allowed by law, whether already due or not. A person who gets a tax deed or tax title gets the same rights in the land as an assignee of an entryman on ceded Indian lands, as an assignee under section 441, or as an assignee in a Federal reclamation project built under the Act of June 17, 1902 (as later changed).

Title 43, §455b

Public Lands, Source: USLM XML via OLRC

All such taxes legally assessed shall be a lien upon the lands and may be enforced upon said lands by the sale thereof in the same manner and under the same proceeding whereby said taxes are enforced against lands held under private ownership; but the title or interest which the State or political subdivision thereof may convey by tax sale, tax deed, or as a result of any tax proceeding shall be subject to a prior lien reserved to the United States for all due and unpaid installments on the appraised purchase price of such lands and for all the unpaid charges authorized by law whether accrued or otherwise. The holder of such tax deed or tax title resulting from such tax shall be entitled to all the rights and privileges in the land of an assignee of such entryman on ceded Indian lands or of an assignee under the provisions of section 441 of this title or of any such entries in a Federal reclamation project constructed under said Act of June 17, 1902, as supplemented or amended.

Notes & Related Subsidiaries

Editorial Notes

References in Text

Act of

June 17, 1902, referred to in text, is act

June 17, 1902, ch. 1093, 32 Stat. 388, popularly known as the Reclamation Act, 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.

§455b State Tax as Lien Upon Lands; Prior Lien of United States; Rights of Holder of Tax Title