---
kind: "section"
citation: "43 U.S.C. § 455a"
title: "43"
title_heading: "Public Lands"
number: "455a"
heading: "State taxation; lands of desert-land entryman"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/43/455a"
units:
  - "Chapter 12 — Reclamation and Irrigation of Lands by Federal Government"
  - "Subchapter VIII — Taxation"
---

# §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](/usc/43/31b.md?p=8) or political subdivision thereof in which such lands are located.


## Source credit

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

## Notes

### Editorial Notes

### References in Text

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

### Amendments

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