43 U.S.C. § 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.
Notes of Decisions
Cited in 1
case, 1941–1941 · leading case: Lower Yellowstone Irrigation Dist. No. Two v. Nelson, 2 N.W.2d 180 (N.D. 1941).
Lower Yellowstone Irrigation Dist. No. Two v. Nelson, 2 N.W.2d 180 (N.D. 1941). “Both the Constitution (§ 176) and the statutes (§ 2078, Supplement to Compiled Laws of 1913) of the state of North Dakota exempt property of the United States from taxation.”
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treatment. Dots show Syfertize treatment of the citing case itself.