43 U.S.C. § 455a
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§ 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.
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