CFR / 
Title 25
 / Part 138
 / 
Sec. 138.4 Deferment of assessments on lands remaining in Indian
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.