43 U.S.C. § 627 : US Code - Section 627: Sale of unpatented and unentered land prohibited; suspension of entry

Search 43 U.S.C. § 627 : US Code - Section 627: Sale of unpatented and unentered land prohibited; suspension of entry

No public lands which were unentered at the time any tax or
assessment was levied against same by such irrigation district
shall be sold for such taxes or assessments, but such tax or
assessment shall be and continue a lien upon such lands, and not
more than one hundred and sixty acres of such land shall be entered
by any one person; and when such lands shall be applied for, after
said approval by the Secretary of the Interior, under the homestead
or desert-land laws of the United States the application shall be
suspended for a period of thirty days to enable the applicant to
present a certificate from the proper district or county officer
showing that no unpaid district charges are due and delinquent
against said land.