{"data":{"id":"us/43-u.s.c.-455a","jurisdiction":"us","citation":"43 U.S.C. § 455a","heading":"State taxation; lands of desert-land entryman","body":"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.","path":["Title 43—PUBLIC LANDS","CHAPTER 12—RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc43@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:36Z","sha256":"885b973ebc1e5649082254e535649b07f86ce45b578cf9a54965ab8bf091fa06","source_id":"us","stale":false,"prev":"us/43-u.s.c.-455","next":"us/43-u.s.c.-455b"},"notice":"GroundRules: Original legal text. Not legal advice."}