25 CFR § 138.4
Deferment of assessments on lands remaining in Indian ownership
February 24, 2021
In conformity with the act of July 1, 1932 (47 Stat. 564); 25 U.S.C. 386(a) no assessment shall be made on behalf of construction costs against Indian-owned land within the project until the Indian title thereto has been extinguished.