---
type: "LegalText"
title: "43 U.S.C. § 455a"
description: "State taxation; lands of desert-land entryman"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 43
title_name: "PUBLIC LANDS"
chapter_number: "12"
chapter_name: "RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT"
section: "455a"
citation: "43 U.S.C. § 455a"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc43@119-100.zip"
source_identifier: "/us/usc/t43/s455a"
source_file: "data/legal/raw/us/code/title-43/usc43.xml"
source_hash: "8694fedf618f07d95df0c251a0415df10099aea47dc2d074f0581a88991dae09"
raw_snapshot_hash: "d46a16361aa9d10bbc4b27ea0561882d240801c965a2700a4b7cf5f02f552a5f"
text_hash: "b9006f172bdb9c545413062dd3b24f5e0caf93db49b8d2c698090c547e150673"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 43 U.S.C. § 455a - State taxation; lands of desert-land entryman

## Text

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.

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

## Notes

Editorial Notes

References in TextThe Reclamation Act, referred to in text, is identified in section 455 of this title.

Amendments1930—Act June 13, 1930, reenacted section without change.