43 U.S.C. § 626 : US Code - Section 626: Enforcement of lien against entered but unpatented land

Search 43 U.S.C. § 626 : US Code - Section 626: Enforcement of lien against entered but unpatented land

The lien described in section 622 of this title upon land covered
by unpatented entries may be enforced upon said unpatented lands by
the sale thereof in the same manner and under the same proceeding
whereby said assessments are enforced against lands held under
private ownership: Provided, That in the case of entered unpatented
lands the title or interest which such irrigation district may
convey by tax sale, tax deed, or as a result of any tax proceeding
shall be subject to the following conditions and limitations: If
such unpatented land be withdrawn under the Act of June 17, 1902
(32 Stat. 388), known as the reclamation Act, or subject to the
provisions of said Act, then the interest which the district may
convey by such tax proceedings or tax deed shall be subject to a
prior lien reserved to the United States for all the unpaid charges
authorized by the said Act, but the holder of such tax deed or tax
title resulting from such district tax shall be entitled to all the
rights and privileges in the land included in such tax title or tax
deed of an assignee under the provisions of section 441 of this
title, and upon submission to the United States land office of the
district in which the land is located of satisfactory proof of such
tax title, the name of the holder thereof shall be indorsed upon
the records of such land office as entitled to the rights of one
holding a complete and valid assignment under section 441 of this
title and such person may at any time thereafter receive patent
upon submitting satisfactory proof of the reclamation and
irrigation required by Act June 17, 1902, and Acts amendatory
thereto, and making the payments required by said Acts.