25 USC 5108 - Acquisition of lands, water rights or surface rights; appropriation; title to lands; tax exemption

1 See References in Text note below.

shall be taken in the name of the United States in trust for the Indian tribe or individual Indian for which the land is acquired, and such lands or rights shall be exempt from State and local taxation.

Editorial Notes

References in Text

This Act, referred to in text, is act June 18, 1934, ch. 576, 48 Stat. 984, popularly known as the Indian Reorganization Act, which is classified generally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 5101 of this title and Tables.

Act of July 28, 1955, referred to in text, is act July 28, 1955, ch. 423, 69 Stat. 392, which was classified to sections 608 to 608c of this title prior to omission from the Code as being of special and not general application.

Codification

Section was formerly classified to section 465 of this title prior to editorial reclassification and renumbering as this section.

Amendments

1988—Puspan. L. 100–581 inserted “or the Act of July 28, 1955 (69 Stat. 392), as amended (25 U.S.C. 608 et seq.)” after “this Act”.