§ 1300n-3. Transfer of land to be held in trust
(a)
Lands to be taken in trust
Upon application by the Tribe, the Secretary shall accept into trust for the benefit of the Tribe any real property located in Marin or Sonoma County, California, for the benefit of the Tribe after the property is conveyed or otherwise transferred to the Secretary and if, at the time of such conveyance or transfer, there are no adverse legal claims to such property, including outstanding liens, mortgages, or taxes.
(b)
Former trust lands of the Graton Rancheria
Subject to the conditions specified in this section, real property eligible for trust status under this section shall include Indian owned fee land held by persons listed as distributees or dependent members in the distribution plan approved by the Secretary on September 17, 1959, or such distributees’ or dependent members’ Indian heirs or successors in interest.
(c)
Lands to be part of reservation
Any real property taken into trust for the benefit of the Tribe pursuant to this subchapter shall be part of the Tribe’s reservation.
(d)
Lands to be nontaxable
Any real property taken into trust for the benefit of the Tribe pursuant to this section shall be exempt from all local, State, and Federal taxation as of the date that such land is transferred to the Secretary.