Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
1.6 KiB
Markdown
44 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "43 U.S.C. § 455a"
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description: "State taxation; lands of desert-land entryman"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 43
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title_name: "PUBLIC LANDS"
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chapter_number: "12"
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chapter_name: "RECLAMATION AND IRRIGATION OF LANDS BY FEDERAL GOVERNMENT"
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section: "455a"
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citation: "43 U.S.C. § 455a"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc43@119-100.zip"
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source_identifier: "/us/usc/t43/s455a"
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source_file: "data/legal/raw/us/code/title-43/usc43.xml"
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source_hash: "8694fedf618f07d95df0c251a0415df10099aea47dc2d074f0581a88991dae09"
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raw_snapshot_hash: "d46a16361aa9d10bbc4b27ea0561882d240801c965a2700a4b7cf5f02f552a5f"
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text_hash: "b9006f172bdb9c545413062dd3b24f5e0caf93db49b8d2c698090c547e150673"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 43 U.S.C. § 455a - State taxation; lands of desert-land entryman
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## Text
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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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(Apr. 21, 1928, ch. 394, § 2, 45 Stat. 439; June 13, 1930, ch. 477, 46 Stat. 581.)
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## Notes
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Editorial Notes
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References in TextThe Reclamation Act, referred to in text, is identified in section 455 of this title.
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Amendments1930—Act June 13, 1930, reenacted section without change.
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