43 U.S.C. § 455 — State taxation; lands of homestead entryman

submitted 98 years ago by ch. 394 to r/title-43-PUBLIC-LANDS · 99 words · no verdicts yet

in plain englishAI-generated · not legal advice

This covers homesteaders under the Reclamation Act, and settlers on certain ceded Indian irrigation land. They must first prove residence, improvement, and farming, and get the Bureau of Land Management's approval. After that, states can tax their land like any privately owned land.

This applies to two groups: homestead entrants under the Act of June 17, 1902, known as the Reclamation Act (or any law that amends it or adds to it), and entrants on ceded Indian lands within an Indian irrigation project. Once these settlers give satisfactory proof of residence, improvement, and cultivation, and the Bureau of Land Management accepts that proof, the state or political subdivision where the land sits may tax it. The land is taxed in the same manner and to the same extent as privately owned land of a similar kind.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (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.)

history & why it existsrecord from the source credit

1928Enacted · Act of Apr. 21, 1928, ch. 394 · 45 Stat. 439
1930Amended · Act of June 13, 1930, ch. 477 · 46 Stat. 581

A history note hasn’t been published yet. The record shows enactment by ch. 394 on 1928-04-21.

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