§ 455. State taxation; lands of homestead entryman

Statutory text

The lands of any homestead entryman under the Act of June 17, 1902, known as the Reclamation Act, or any Act amendatory thereof or supplementary thereto, and the lands of any entryman on ceded Indian lands within any Indian irrigation project, may, after satisfactory proof of residence, improvement, and cultivation, and acceptance of such proof by the Bureau of Land Management, 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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1928
Pub. L. 70–394 § 1 · 45 Stat. 439
Enacted · 43 U.S.C. § 455
Apr. 21, 1928, ch. 394, § 1, 45 Stat. 439
Source evidence
Code source credit
Apr. 21, 1928, ch. 394, § 1, 45 Stat. 439

0 of 1 references resolved to an enrolled provision · 1 partial

Editorial Notes

References in Text

Act of June 17, 1902, known as the Reclamation Act, referred to in text, is act June 17, 1902, ch. 1093, 32 Stat. 388, 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.

Amendments

1930—Act June 13, 1930, inserted “and the lands of any entryman on ceded Indian lands within any Indian irrigation project,”.

Executive Documents

Transfer of Functions

“Bureau of Land Management” substituted in text for “General Land Office” on authority of section 403 of Reorg. Plan No. 3 of 1946, set out as a note under section 1 of this title.

Credits

1928–1946 · 3 acts

1928Apr. 21, 1928, ch. 394, § 1, 45 Stat. 439
1930June 13, 1930, ch. 477, 46 Stat. 581
19461946 Reorg. Plan No. 3, § 403, eff. July 16, 1946, 11 F.R. 7876, 60 Stat. 1100.

Show as published

(Apr. 21, 1928, ch. 394, § 1, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581; 1946 Reorg. Plan No. 3, § 403, eff. July 16, 1946, 11 F.R. 7876, 60 Stat. 1100.)