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US Code · Through Public Law 119-103 (09/02/2026)

43 U.S.C. § 455a: State taxation; lands of desert-land entryman

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Where this section sits in the code
  1. Title 43—PUBLIC LANDS
  2. CHAPTER 12—RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT

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.

Collected 2026-09-10T06:00:36Z. Source file · JSON

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