30 U.S.C. § 357 : US Code - Section 357: State or local government rights; taxation

Search 30 U.S.C. § 357 : US Code - Section 357: State or local government rights; taxation

Nothing contained in this chapter shall be construed to affect
the rights of the State or other local authorities to exercise any
right which they may have with respect to properties covered by
leases issued under this chapter, including the right to levy and
collect taxes upon improvements, output of mines, or other rights,
property, or assets of any lessee of the United States.