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U.S. Code as of:
01/19/04
Section 882. Surveyed lands taxable notwithstanding lien; provisos
No lands granted to any railroad corporation by any Act of
Congress shall be exempt from taxation by States, Territories, and
municipal corporations on account of the lien of the United States
upon the same for the costs of surveying, selecting, and conveying
the same, or because no patent has been issued therefor; but this
provision shall not apply to lands unsurveyed: Provided, That any
such land sold for taxes shall be taken by the purchaser subject to
the lien for costs of surveying, selecting, and conveying, to be
paid in such manner by the purchaser as the Secretary of the
Interior may by rule provide and to all liens of the United States,
all mortgages of the United States, and all rights of the United
States in respect of such lands: Provided further, That sections
882 to 885 of this title shall apply only to lands situated
opposite to and coterminous with completed portions of said roads,
and in organized counties: Provided further, That at any sale of
lands under the provisions of sections 882 to 885 of this title the
United States may become a preferred purchaser, and in such case
the lands sold shall be restored to the public domain and disposed
of as provided by the laws relating thereto.
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