Chapter 394. To permit taxation of lands of homestead and desert-land entrymen under the Reclamation Act
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Chap. 394: To permit taxation of lands of homestead and desert-land entrymen under the Reclamation Act. Chapter 394 45 Stat. 439 1928-04-21 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-24 70 1 public Chapter 394.— An Act To permit taxation of lands of homestead and desert-land entrymen under the Reclamation Act.
April 21, 1928.[[H. R. 475](/us/bill/70/hr/475).][[Public, No. 290](/us/pl/70/290).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That the lands of Reclamation Act.Vol. 32, p. 388.Lands of homestead entrymen under, subject to State, etc., taxation.any homestead entryman under the Act of June 17, 1902, known as the Reclamation Act, or any Act amendatory thereof or supplementary thereto, may, after satisfactory proof of residence, improvement, and cultivation, and acceptance of such proof by the General Land Office, 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.
Sec. 2. That the lands of any desert-land entryman located within Desert-land entrymen receiving water from irrigation project, subject to tax.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. Sec. 3. That all such taxes legally assessed shall be a lien upon Enforcement of assessed taxes.the lands and may be enforced upon said lands by the sale thereof in the same manner and under the same proceeding whereby said taxes are enforced against lands held under private ownership: *Provided,* That the title or interest which the State or political *Provisos.*Title conveyed by tax sale, etc., subject to unpaid irrigation charges.subdivision thereof may convey by tax sale, tax deed, or as a result of any tax proceeding shall be subject to a prior lien reserved to the United States for all the unpaid charges authorized by the said Act of June 17, 1902, whether accrued or otherwise, but the holder of Rights of holders of tax titles.such tax deed or tax title resulting from such tax shall be entitled to all the rights and privileges in the land of an assignee under the provisions of the Act of June 23, 1910 (Thirty-sixth Statutes, Vol. 36, p. 592.page 592).
Approved, April 21, 1928.
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Chapter 394
To permit taxation of lands of homestead and desert-land entrymen under the Reclamation Act
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