§ 455a.
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].)