Title 43 — Public Lands
Chapter 12 — Reclamation and Irrigation of Lands by Federal Government
§ 455a. State taxation; lands of desert-land entryman
Statutory text
The lands of any desert-land entryman located within 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.
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.
Pub. L. 70–394 § 2 · 45 Stat. 439
Enacted · 43 U.S.C. § 455a
Apr. 21, 1928, ch. 394, § 2, 45 Stat. 439
Source evidence
Code source credit
Apr. 21, 1928, ch. 394, § 2, 45 Stat. 439Enacted provision · exact public law section
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.
1 of 1 references resolved to an enrolled provision
Editorial Notes
References in Text
The Reclamation Act, referred to in text, is identified in section 455 of this title.
Amendments
1930—Act , reenacted section without change.
Credits
1928–1930 · 2 acts
- 1928Apr. 21, 1928, ch. 394, § 2, 45 Stat. 439
- 1930June 13, 1930, ch. 477, 46 Stat. 581.
Show as published
(Apr. 21, 1928, ch. 394, § 2, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581.)