25 U.S.C. § 412a : US Code - Section 412A: Exemption from taxation of lands subject to restrictions against alienation; determination of homestead

Search 25 U.S.C. § 412a : US Code - Section 412A: Exemption from taxation of lands subject to restrictions against alienation; determination of homestead

All homesteads, heretofore purchased out of the trust or
restricted funds of individual Indians, are hereby declared to be
instrumentalities of the Federal Government and shall be nontaxable
until otherwise directed by Congress: Provided, That the title to
such homesteads shall be held subject to restrictions against
alienation or encumbrance except with the approval of the Secretary
of the Interior: And provided further, That the Indian owner or
owners shall select, with the approval of the Secretary of the
Interior, either the agricultural and grazing lands, not exceeding
a total of one hundred and sixty acres, or the village, town, or
city property, not exceeding in cost $5,000, to be designated as a
homestead.