§ 835c-1. — Taxation and assessments; applicability of State laws.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 16USC835c-1]
TITLE 16--CONSERVATION
CHAPTER 12D--COLUMBIA BASIN PROJECT
Sec. 835c-1. Taxation and assessments; applicability of State
laws
(a) Payments in lieu of taxes
The Secretary may enter into agreements to pay annual sums in lieu
of taxes to any State or political subdivision thereof with respect to
any real property situated therein after it is acquired pursuant to the
authority of this Act and before execution by the United States of a
contract of sale covering it, out of funds derived from the leasing of
such lands. The amount so paid for any year upon any such property shall
not exceed the taxes that would be paid to the State or subdivision as
the case may be upon such property if it were not exempt from taxation
thereby.
(b) Lands acquired by United States
Any public lands within the project and any lands or interests in
lands acquired by the United States under this Act, beginning at such
date or dates and subject to such provisions and limitations as may be
fixed or provided by regulations made under section 8 [16 U.S.C. 835c-
4], shall be (i) subject to the provisions of the laws of the State of
Washington relating to the organization, government, and regulation of
irrigation, reclamation, and conservancy districts, and (ii) subject to
legal assessment or taxation by any such district, and to liens for such
assessments and taxes and to all proceedings for the enforcement
thereof, in the same manner and to the same extent as privately owned
lands of like character. The United States does not assume any
obligation for amounts so assessed or taxed; and any proceedings to
enforce them shall be subject to any title then remaining in the United
States, to any prior lien reserved to the United States for unpaid
installments under land sale contracts made under this Act, and to any
lien for any other charges, accrued or unaccrued, under and by virtue of
such contracts or any contract between the United States and the
district in which the land is located.
(c) Sale of project lands
In addition to taxation or assessment under subsection (b) of this
section upon execution by the United States of a contract of sale of any
lands within the project, the lands under contract may be taxed by the
State or political subdivision thereof in the same manner and to the
same extent as privately owned lands of a like character. All taxes
legally so assessed may be enforced in the same manner and under the
same proceeding whereby said taxes are enforced against privately owned
lands, subject to the limitations in favor of the United States that
govern the enforcement of district assessments or taxes as provided in
subsection (b) of this section. If lands under any such contract shall
at any time revert to the United States before transfer of title under
the contract by reason of default thereunder, all liens or tax titles
resulting from taxes levied pursuant to the authority of this subsection
upon such lands shall be thereupon extinguished; and the levying of any
such tax by such State 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 line or tax title.
(May 27, 1937, ch. 269, Sec. 5, as added Mar. 10, 1943, ch. 14, 57 Stat.
19; amended Pub. L. 87-728, Sec. 6(a), Oct. 1, 1962, 76 Stat. 679.)
References in Text
This Act, referred to in subsecs. (a) and (b), is act May 27, 1937,
ch. 269, as amended generally by act Mar. 10, 1943, ch. 14, 57 Stat. 14,
known as The Columbia Basin Project Act, which enacted this section,
sections 835, 835a to 835c, and 835c-2 to 835c-5 of this title, and
provisions set out as a note under section 835 of this title. For
complete classification of this Act to the Code, see Short Title note
set out under section 835 of this title and Tables.
Amendments
1962--Subsec. (b). Pub. L. 87-728 struck out ``Regulations to carry
out this subsection shall be effective when filed for record in the
manner provided in section 835a(f) of this title''.
