Public Law 70–394

That the lands of

Reclamation Act.

Vol. 32, p. 388.

Lands of homestead entrymen under, subject to State, etc., taxation.

any homestead entryman under the Act of June 17, 1902, known as the Reclamation Act, or any Act amendatory thereof or supplementary thereto, may, after satisfactory proof of residence, improvement, and cultivation, and acceptance of such proof by the General Land Office, be taxed by the State or political subdivision thereof in which such lands are located, in the same manner and to the same extent as lands of a like character held under private ownership may be taxed.

Sec. 2.

That the lands of any desert-land entryman located within

Desert-land entrymen receiving water from irrigation project, subject to tax.

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.

Sec. 3.

That all such taxes legally assessed shall be a lien upon

Enforcement of assessed taxes.

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: Provided, That the title or interest which the State or political

Provisos.

Title conveyed by tax sale, etc., subject to unpaid irrigation charges.

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 the unpaid charges authorized by the said Act of June 17, 1902, whether accrued or otherwise, but the holder of

Rights of holders of tax titles.

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 under the provisions of the Act of June 23, 1910 (Thirty-sixth Statutes,

Vol. 36, p. 592.

page 592).