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.

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