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

This section lets a state or a local government tax land held by a "desert-land entryman." This section does not define that term. The taxing power applies only when the following things are true about the land: - The land sits inside an irrigation project built under the Reclamation Act. - The land gets its water supply from that project. - Water has actually been available to the land for four years. If those conditions are met, the state or local government may tax the land. The section says the state "may" tax it — taxation is allowed, not required. The section does not describe how the tax is collected or what rate applies.