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U.S. Code as of:
01/19/04
Section 352c. Reimbursement of allottees or heirs for taxes paid on lands patented in fee before end of trust
The Secretary of the Interior is hereby authorized, under such
rules and regulations as he may prescribe, to reimburse Indian
allottees, or Indian heirs or Indian devisees of allottees, for all
taxes paid, including penalties and interest, on so much of their
allotted lands as have been patented in fee prior to the expiration
of the period of trust without application by or consent of the
patentee: Provided, That if the Indian allottee, or his or her
Indian heirs or Indian devisees, have by their own act accepted
such patent, no reimbursement shall be made for taxes paid,
including penalties and interest, subsequent to acceptance of the
patent: Provided further, That the fact of such acceptance shall be
determined by the Secretary of the Interior.
In any case in which a claim against a State, county, or
political subdivision thereof, for taxes collected upon such lands
during the trust period has been reduced to judgment and such
judgment remains unsatisfied in whole or in part, the Secretary of
the Interior is authorized, upon reimbursement by him to the Indian
of the amount of taxes including penalties and interest paid
thereon, and upon payment by the judgment debtor of the costs of
the suit, to cause such judgment to be released: Provided further,
That in any case, upon submission of adequate proof, the claims for
taxes paid by or on behalf of the patentee or his Indian heirs or
Indian devisees have been satisfied, in whole or in part, by the
State, county, or political subdivision thereof, the Secretary of
the Interior is authorized to reimburse the State, county, or
political subdivision for such amounts as may have been paid by
them.
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