§882 Surveyed Lands Taxable Notwithstanding Lien; Provisos

Summary

Land given to railroad companies by Acts of Congress must still be taxed by states, territories, and towns, even if the United States has a claim for the costs of surveying or if no patent has been issued. That rule does not cover unsurveyed land. If such land is sold for unpaid taxes, the buyer takes it subject to the U.S. claim for surveying costs (paid as the Secretary of the Interior requires) and to any U.S. liens or mortgages. Sections 882 to 885 apply only to land next to finished parts of the railroad in organized counties. At those sales the United States may be the preferred buyer; if it buys, the land is returned to the public domain and disposed of under public-land laws.