§882 Surveyed Lands Taxable Notwithstanding Lien; Provisos

Summary

States, territories, and local governments may tax land that Congress gave to railroad companies, even if the United States has a claim for surveying and conveyance costs or no patent has been issued. Unsurveyed land is not covered. If the land is sold for taxes, the buyer takes it subject to the U.S. lien and other U.S. claims and must pay costs as the Secretary of the Interior requires. Sections 882–885 apply only to land next to finished railroad parts in organized counties. At those tax sales the United States may be the preferred buyer; if it buys, the land goes back into the public domain and is handled under public-land law.