25 CFR § 138.4 - Deferment of assessments on lands remaining in Indian ownership.

---
identifier: "/us/cfr/t25/s138.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 138.4 - Deferment of assessments on lands remaining in Indian ownership."
title_number: 25
title_name: "Indians"
section_number: "138.4"
section_name: "Deferment of assessments on lands remaining in Indian ownership."
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "G"
subchapter_name: "FINANCIAL ACTIVITIES"
part_number: "138"
part_name: "REIMBURSEMENT OF CONSTRUCTION COSTS, AHTANUM UNIT, WAPATO INDIAN IRRIGATION PROJECT, WASHINGTON"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 1, 3, 36 Stat. 270, 272, as amended; 25 U.S.C. 385."
regulatory_source: "22 FR 10646, Dec. 24, 1957, unless otherwise noted. Redesignated at 47 FR 13327, Mar. 30, 1982."
cfr_part: "138"
---


# 138.4 Deferment of assessments on lands remaining in Indian ownership.

In conformity with the act of July 1, 1932 (47 Stat. 564); 25 U.S.C. 386(a) no assessment shall be made on behalf of construction costs against Indian-owned land within the project until the Indian title thereto has been extinguished.