43 USC § 455a - State taxation; lands of desert-land entryman

---
identifier: "/us/usc/t43/s455a"
source: "usc"
legal_status: "official_prima_facie"
title: "43 USC § 455a - State taxation; lands of desert-land entryman"
title_number: 43
title_name: "PUBLIC LANDS"
section_number: "455a"
section_name: "State taxation; lands of desert-land 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, § 2, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581.)"
---


# § 455a. State taxation; lands of desert-land entryman

The lands of any desert-land entryman located within 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.

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**Source Credit**: (Apr. 21, 1928, ch. 394, § 2, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581.)

## Editorial Notes

### References in Text

The Reclamation Act, referred to in text, is identified in .

### Amendments

1930—Act , reenacted section without change.