43 USC § 455 - State taxation; lands of homestead entryman

---
identifier: "/us/usc/t43/s455"
source: "usc"
legal_status: "official_prima_facie"
title: "43 USC § 455 - State taxation; lands of homestead entryman"
title_number: 43
title_name: "PUBLIC LANDS"
section_number: "455"
section_name: "State taxation; lands of homestead entryman"
chapter_number: 12
chapter_name: "RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT"
subchapter_number: "VIII"
subchapter_name: "TAXATION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Apr. 21, 1928, ch. 394, § 1, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581; 1946 Reorg. Plan No. 3, § 403, eff. July 16, 1946, 11 F.R. 7876, 60 Stat. 1100.)"
---


# § 455. State taxation; lands of homestead entryman

June 17, 1902

The lands of any homestead entryman under the Act of , known as the Reclamation Act, or any Act amendatory thereof or supplementary thereto, and the lands of any entryman on ceded Indian lands within any Indian irrigation project, may, after satisfactory proof of residence, improvement, and cultivation, and acceptance of such proof by the Bureau of Land Management, 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.

---

**Source Credit**: (Apr. 21, 1928, ch. 394, § 1, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581; 1946 Reorg. Plan No. 3, § 403, eff. July 16, 1946, 11 F.R. 7876, 60 Stat. 1100.)

## Editorial Notes

### References in Text

Act of , known as the Reclamation Act, referred to in text, is , , which is classified generally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under  and Tables.

### Amendments

1930—Act , inserted “and the lands of any entryman on ceded Indian lands within any Indian irrigation project,”.

## Executive Documents

### Transfer of Functions

“Bureau of Land Management” substituted in text for “General Land Office” on authority of section 403 of Reorg. Plan No. 3 of 1946, set out as a note under .