entry is not filed at the time of relinquishment.

§ 230.99 Transfer of credits when additional expense is involved.

No authorization for allowance of credits as hereinabove provided will be made which will, in the judgment of an authorized officer of the Department of the Interior, impose any additional expense whatever upon the United States for the construction of laterals and division boxes, or for the making of surveys or for other purposes. Where such relinquishment would involve additional expenses on the part of the United States in order to irrigate either the retained or the relinquished portion of the farm unit the applicant may deposit from time to time, in advance, as required by the project official in charge, payment of the estimated amount necessary to provide for the proper irrigation of either portion of the farm unit, and, in such case, if the application is not otherwise objectionable, the same will be allowed.

§ 230.100 Conditions governing partial relinquishments.

Every partial relinquishment shall be subject to the following conditions: (a) That the relinquishing entryman and his successors in title shall permit the entryman then or thereafter entering the relinquished part to use the irrigating and drainage ditches and other irrigation works existing on the retained part at the time of relinquishment, whenever in the opinion of the project official in charge such use is reasonably necessary for the irrigation and drainage of the relinquished part; and the entryman then or thereafter making entry of the relinquished part shall have right-of-way over the retained portion for the necessary operation and maintenance of such ditches, drains, and irrigation works; (b) that the entryman then or thereafter entering the relinquished part shall have a right-of-way over the retained part for the construction, operation, and maintenance of such additional ditches, drains, and other irrigation works as the said official in charge may from time to time consider reasonably necessary or proper to be

constructed upon or through the retained part for the irrigation and drainage of the relinquished part.

APPEALS FROM ACTIONS OF PROJECT OFFICIAL IN CHARGE

§ 230.115 Applicable regulations.

The rules contained in §§ 230.116 through 230.119 govern the procedure with respect to appeals from actions of project officials in charge. To the extent they are not inconsistent with these special rules, the general rules of the Office of Hearings and Appeals in Subpart B of Part 4 of this title, and the special procedural regulations contained in Subpart G of Part 4 of this title, relating to Other Appeals and Hearings, are also applicable to proceedings on such appeals.

[36 FR 7207, Apr. 15, 1971, as amended at 36 FR 7589, Apr. 22, 1971]

§ 230.116 Where appeals may be taken.

Appeal may be taken from the action of the project official in charge to the Director, Office of Hearings and Appeals.

[36 FR 7207, Apr. 15, 1971]

§ 230.117 When appeals may be taken.

All cases of error or applications for relief should be promptly called to the attention of the project official in charge by the party affected. If the said official in charge decides to deny the request or application, he will serve upon the party aggrieved, personally or by certified or registered mail, notice of his decision. The notice will state the facts, the reason for denying the relief asked, and also that the party aggrieved may appeal to the Director, Office of Hearings and Appeals, within 30 days after receipt of the notice by filing with the official in charge, addressed to the Director, Office of Hearings and Appeals, such appeal.

[36 FR 7207, Apr. 15, 1971]

§ 230.118 Facts to be shown in appeal; action by project official in charge. The appeal may consist of a written statement addressed to the Director, Office of Hearings and Appeals, set

ting out clearly and definitely the ground of complaint. The project official in charge will note thereon the Idate of its receipt in his office and promptly forward the same, with full report, to the Director, Office of Hearings and Appeals, through the appropriate regional director and the Commissioner, Bureau of Reclamation, who will attach any recommendations they care to make. A copy of any recommendations made by such officials must be served on the appellant or his duly authorized representative.

[36 FR 7207, Apr. 15, 1971]

§ 230.119 Service of notice.

In case of service of notice of decision by certified or registered mail, such notice will be mailed to the last known post office address as shown in the record, and evidence of service will consist of the certified or registry return card on which such letter was delivered, or, in case of inability of postal authorities to make delivery, of the returned unclaimed letter. When service is personal, the party making the service will make written statement to that fact, stating time and place of service, or secure written acknowledgement of the person served, and file the same with the project official in charge.

[36 FR 7207, Apr. 15, 1971]

TAXATION BY STATES OF ENTRIES UNDER RECLAMATION ACT OR ENTRIES ON CEDED INDIAN LANDS WITHIN INDIAN IRRIGATION PROJECTS, PRIOR TO ISSUANCE OF FINAL CERTIFICATES

§ 230.121 Entries subject to taxation; taxtitle claimants; prior lien of United States; extinguishment of lien.

(a) The Act of April 21, 1928 (45 Stat. 439), as amended by the Act of June 13, 1930 (46 Stat. 581; 43 U.S.C. 455, 455a-455c), permits taxation by States or political subdivisions thereof, prior to the issuance of final certificate, of lands embraced in reclamation homestead entries, and in desertland entries within irrigation projects constructed under the Reclamation Act and obtaining a water supply from a reclamation project, and of homestead

entries on ceded Indian lands within any Indian irrigation project.

(b) Homestead entries under the Reclamation Act and homestead entries on ceded Indian lands within any Indian irrigation project are made subject to such taxation after the submission of satisfactory final proof under the ordinary provisions of the homestead law and upon the acceptance thereof by the manager of the land office, and desertland entries located within irrigation projects constructed under the Reclamation Act and obtaining a water supply from such project at any time after water from said project has been actually available for the irrigation of the lands in the entry for 4 years.

(c) Taxes legally so assessed by the State or political subdivision thereof under the Acts of April 21, 1928, and June 13, 1930, constitute a lien upon the land, subject to the prior lien of the United States for all due and unpaid installments of the appraised purchase price of the lands and for all the unpaid charges authorized by law, whether accrued or otherwise, and such lien may be enforced by the State or political subdivision thereof by the sale of the lands under proceedings had as in case of lands held in private ownership.

(d) No tax assessed or levied, if any, prior to April 21, 1928, by the State or political subdivision thereof, is validated by either the Act of April 21, 1928, or June 13, 1930.

(e) In case of the sale for unpaid taxes of lands included in homestead entries on ceded Indian lands within any Indian irrigation project, or of a reclamation homestead entry, or a desertland entry within an irrigation project constructed under the Reclamation Act and obtaining its water supply from such a project, the holder of the tax deed or tax title resulting from such tax sale shall be entitled to all the rights and privileges, as to such homestead entries, of an assignee homestead entryman on such ceded Indian lands or of an assignee under the provisions of the Act of June 23, 1910 (36 Stat. 592; 43 U.S.C. 441), and section 2 of the Act of March 28, 1908 (35 Stat. 52; 43 U.S.C. 324), as to desertland entries, only when applica

tion for recognition as assignee has been filed in accordance with the governing regulations (see § 2515.5(a)(3) as to homestead entries and § 2521.3(a) of this title as to desertlands entries), and also satisfactory proof of such tax title and showing that the period of redemption has expired. After acceptance by the manager of the land office of such evidence as satisfactory, the name of such assignee shall be endorsed upon the records of the office and such assignee shall be entitled to the rights of one holding a complete and valid assignment under said Act of June 23, 1910, or the Act of March 28, 1908, and such assignee may at any time thereafter receive patent with lien reserved (in proper cases) under the Act of August 9, 1912 (37 Stat. 265; 43 U.S.C. 541-546), as amended and extended, for all unpaid installments, including, in proper cases, all sums due or to become due to the United States on account of the purchase price of the land, upon submitting satisfactory proof of reclamation required by the Act of June 17, 1902 (32 Stat. 388), and acts amendatory thereof, and in case of desert-land entries, the claimant upon submitting satisfactory final proof under the Act of March 3, 1877 (19 Stat. 377; 43 U.S.C. 321-323), as amended by the Acts of March 3, 1891 (26 Stat. 1095; 43 U.S.C. 321, 323, 325, 327-329), section 5 of June 27, 1906 (34 Stat. 520; 43 U.S.C. 448), June 6, 1930 (46 Stat. 502; 43 U.S.C. 448), and June 13, 1930 (46 Stat. 581), and making the payments required by said acts, shall receive patent with lien reserved in proper cases. The holder of the tax deed or tax title, applying for recognition as assignee, as aforesaid, must submit proper evidence of tax title. As the laws governing the sale of lands for taxes are not the same in the several States affected by this act and as in some instances more than one method of conducting sales is permitted, and as the period in which redemption may be made varies, it is not thought advisable to formulate specific rules governing evidence or proof of tax titles. However, the following general rules must be observed: If the tax title is based on court proceedings, a copy of the decree or order of the court under the seal of the clerk of

the court must be furnished. The certificate of the clerk of the court should make specific reference to the laws governing such sale and show that the period of redemption has expired without redemption having been made, citing the statute. If the sale was made by the State or political subdivision thereof or under other than court proceedings, the certificate of the officer conducting such sale, under the seal of his office, must be furnished. This certificate should show that all steps necessary to legalize such sale were taken, citing the statutes, and should show that the period of redemption has expired without redemption being made.

(f) In cases of application for exchange of reclamation homestead entries under said Act of June 17, 1902, in whole or in part (of lands not sold at tax sale), or application to amend, where the proof as to residence, improvements, and cultivation in support of the base land has been accepted as satisfactory (see subsection M of section 4 of the Act of December 5, 1924, 43 Stat. 703, 43 U.S.C. 438, and section 44 of the Act of May 25, 1926, 44 Stat. 648, 43 U.S.C. 423c, and the regulations under said Act of May 25, 1926, 51 L. D. 525, 54 L. D. 193, Part 403 of this title), there must be furnished in addition to the usual evidence a certificate by the proper State or county tax officer showing that there are no unpaid taxes or tax sales charged against the land or tax deeds outstanding and that the accrued taxes for the current year have been provided for. In this connection reference is made of course to assessments or taxes, if any, levied by the State since April 21, 1928, under said Acts of April 21, 1928, and June 13, 1930.

(g) Except in cases of application to exchange, or amend, as set forth in paragraph (f) of this section, whenever relinquishments of entries or parts of entries involving taxable lands are filed with the manager, he will note the same upon his records as in ordinary cases, and in cases of the cancellation, in whole or in part, of entries involving taxable lands, the manager will note such cancellation upon his records and promptly advise the State or county authorities thereof to

the end that the lands involved may be formally relieved of taxes, liens, or tax titles, if any, levied or outstanding thereagainst pursuant to said Act of June 13, 1930, between June 13, 1930, and the date when the relinquishment was filed or cancellation made. Such notice should describe the land involved and give the name of the entryman or claimant thereof as shown by the records of the land office. The notice to the tax authorities should be substantially in the form prescribed (53 I.D. 424). The release of the lien or tax title should be duly executed and recorded by the proper State county authorities, after which with evidence of its recordation it should be filed with the manager.

or

(h) Failure to notify the State or political subdivision thereof of reversion of title to the base land in cases of application for exchange, or for amendment, or in cases of relinquishment or cancellation of any entry does not mean that such base land or land covered by the relinquished or canceled entry still retains its taxable status, if any such it ever had under said Act of April 21, 1928, as originally enacted or as amended, as aforesaid, inasmuch as under law lands owned by the United States and not in a taxable status are not, under any circumstances, subject to taxation by the State or political subdivision thereof.

(i) Neither said Act of April 21, 1928, nor the amendatory Act of June 13, 1930, enlarges, abridges, or impairs the Act of August 11, 1916 (39 Stat. 506; 54 U.S.C. 621-630), in re irrigation districts in their relation to the public lands of the United States and both the Act of April 21, 1928, as amended, and said Act of August 11, 1916, may have harmonious operation within their proper spheres.

(j) The holder of the tax deed or tax title resulting from the tax sale mentioned in section 3 of said Act of April 21, 1928, and of said Act of June 13, 1930, should promptly give notice in writing of his claimed interest in the land to the manager of the land office within whose district the involved land is situated, in accordance with §§ 1840.1 and 1850.1 of this title, whereupon he will be entitled to full

§ 402.1 Purpose of this subpart.

The regulations in this subpart apply to the sale of certain classes of lands that are subject to the reclamation laws and that may be sold under one of the following statutes:

(a) The Act of May 20, 1920 (41 Stat. 605; 43 U.S.C. 375);

(b) The Act of May 16, 1930 (46 Stat. 367; 43 U.S.C. 424-424e); or

(c) The Act of March 31, 1950 (64 Stat. 39; 43 U.S.C. Sup. 375b-375f).

§ 402.2 What lands may be sold; method of sale; limit of acreage.

(a) Lands which may be sold under the Act of May 20, 1920 (41 Stat. 605; 43 U.S.C. 375) are lands, not otherwise reserved, which have been withdrawn in connection with a Federal irrigation project and improved at the expense

80-147 0-81--21

of the reclamation fund for administration or other like purposes and which are no longer needed for project purposes. Not more than 160 acres of such lands may be sold to any one person. With one exception, such lands must be sold at public auction. If, however, a tract is appraised at not more than $300, it may be sold at private sale or at public auction and without regard to the provisions of the Act of May 20, 1920 respecting notice of publication and mode of sale.

(b) Lands which may be sold under the Act of May 16, 1930 (46 Stat. 367; 43 U.S.C. 424-424e) are tracts of temporarily or permanently unproductive land of insufficient size to support a family. A purchaser must be a resident farm owner or entryman on the Federal irrigation project where such lands are located and is permitted to purchase not more than 160 acres or an area which together with lands already owned or entered on such project, does not exceed 320 acres. A resident farm owner means a farm owner who is actually residing on the farm he owns, and a resident entryman means a homestead entryman who is actually residing on the land in his homestead entry. These lands may be sold either at public auction or at private sale.

(c) Lands which may be sold under the Act of March 31, 1950 (64 Stat. 39; 43 U.S.C. Sup., 375b-375f) are tracts of land too small to be classed as farm units under the Federal reclamation laws. A purchaser must be a resident farm owner or entryman (as defined in paragraph (b) of this section) on the Federal irrigation project where such lands are located and is permitted to purchase not more than 160 acres or an area which, together with land already owned or entered on such project, does not exceed 160 irrigable acres. These lands may be sold either at public auction or at private sale.

§ 402.3 Power to sell.

The Commissioner of Reclamation may, in accordance with the regulations in this subpart, sell lands under each of the three statutes listed in § 402.1. An Assistant Commissioner or an official in charge of an office, region, division, district, or project of

the Bureau of Reclamation, if authorized in writing by the Commissioner of Reclamation, may also sell lands under the statutes mentioned in accordance with this subpart, and whenever the term "Commissioner” is used in this subpart, it includes any official so authorized.

§ 402.4 Citizenship requirement.

Before patent may be issued to a purchaser under the regulations in this subpart, he must furnish satisfactory evidence that he is a citizen of the United States.

§ 402.5 Procedures within the Department.

(a) Before offering any land for sale under any of the statutes listed in § 402.1, the Commissioner should determine that the sale will be in the best interest of the project in which the lands are located and, if the lands sold are to be irrigated, that there is a sufficient water supply for such irrigation.

(b) When a decision is made to offer lands for sale under any of the statutes listed in § 402.1: (1) The Commissioner should notify the State Supervisor of the Bureau of Land Management in whose State the lands are located, (2) a report showing the status of the lands should be obtained from the Manager of the appropriate office of the Bureau of Land Management, and (3) a report should be obtained from the Geological Survey with respect to the mineral resources of the lands. A copy of the report of the Geological Survey should be furnished to the Manager of the appropriate land office of the Bureau of Land Management for his use in preparing the final certificate.

§ 402.6 Price.

The price of land sold under this subpart shall be not less than that fixed by independent appraisal approved by the Commissioner.

§ 402.7 Notice of sale.

The sale of lands at public auction under this part shall be administered by the Commissioner. Notice of such sales shall be given by publication in a newspaper of general circulation in