43 U.S.C. § 455c — Extinguishment of liens and tax titles on reversion of lands to United States

This section explains what happens to state tax liens if the desert-land entryman's land goes back to the United States. If the land reverts to the United States for any reason, every lien or tax title that came from a tax assessment levied after June 13, 1930, is extinguished. That means the lien or tax title stops existing — it is treated as if it never survived the reversion. The section also creates an automatic promise. When a state or local government levies one of these tax assessments, that act itself counts as an agreement: if the land reverts, the state agrees to execute and record a formal release of its lien or tax title. This release must be a real, recorded document, not just an informal understanding.