Title 43 — Public LandsRelease 119-73not60
§455c Extinguishment of Liens and Tax Titles on Reversion of Lands to United States
Title 43 › Chapter 12— RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT › Subchapter VIII— TAXATION › § 455c
Summary
If land goes back to the United States for any reason, any state or local tax claims or tax titles based on assessments made after June 13, 1930 are canceled. When a state or local government makes such an assessment, it is treated as agreeing to sign and file a formal release of that claim if the land reverts.
Full Legal Text
Title 43, §455c
Public Lands — Source: USLM XML via OLRC
If the lands of any such entryman shall at any time revert to the United States for any reason whatever, all such liens or tax titles resulting from assessments levied after June 13, 1930, upon such lands in favor of the State or political subdivision thereof wherein the lands are located, shall be and shall be held to have been, thereupon extinguished; and the levying of any such assessment by such State or political subdivision shall be deemed to be an agreement on its part, in the event of such reversion, to execute and record a formal release of such lien or tax title.
Reference
Citations & Metadata
Citation
43 U.S.C. § 455c
Title 43 — Public Lands
Last Updated
Apr 5, 2026
Release point: 119-73not60