25 CFR § 139.4 - Deferment of assessments on lands remaining in Indian ownership.

---
identifier: "/us/cfr/t25/s139.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 139.4 - Deferment of assessments on lands remaining in Indian ownership."
title_number: 25
title_name: "Indians"
section_number: "139.4"
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: "139"
part_name: "REIMBURSEMENT OF CONSTRUCTION COSTS, WAPATO-SATUS UNIT, WAPATO INDIAN IRRIGATION PROJECT, WASHINGTON"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 1, 41 Stat. 409, 45 Stat. 210; 25 U.S.C. 386, 387."
regulatory_source: "28 FR 6536, June 26, 1963, unless otherwise noted. Redesignated at 47 FR 13327, Mar. 30, 1982."
cfr_part: "139"
---


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

In conformity with the act of July 1, 1932 (47 Stat. 564; 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.