---
kind: "section"
citation: "43 U.S.C. § 455c"
title: "43"
title_heading: "Public Lands"
number: "455c"
heading: "Extinguishment of liens and tax titles on reversion of lands to United States"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/43/455c"
units:
  - "Chapter 12 — Reclamation and Irrigation of Lands by Federal Government"
  - "Subchapter VIII — Taxation"
---

# §455c. Extinguishment of liens and tax titles on reversion of lands to United States


If the lands of any such entryman shall at any time revert to the United States for any reason whatever, all such liens or tax titles resulting from assessments levied after June 13, 1930, upon such lands in favor of the [State](/usc/43/31b.md?p=8) or political subdivision thereof wherein the lands are located, shall be and shall be held to have been, thereupon extinguished; and the levying of any such assessment by such [State](/usc/43/31b.md?p=8) or political subdivision shall be deemed to be an agreement on its part, in the event of such reversion, to execute and record a formal release of such lien or tax title.


## Source credit

(Apr. 21, 1928, ch. 394, § 4, as added June 13, 1930, ch. 477, 46 Stat. 581.)