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Property Owned by Non-Indians and Located on Tribal Land Is Subject to Property Tax

Generally, tribal lands held in trust by the federal government are exempt from state and local taxation under Section 5 of the Indian Reorganization Act of 1934 (the Act). However, when non-Indians are involved in ownership...more

Arizona Taxation of Tribal Work Performed Under Federal Contracts Upheld by U.S. Supreme Court Precedent

A three-panel Arizona Court of Appeals ("the panel”) unanimously ruled on January 10, 2023, that, under U.S. Supreme Court precedent, the gross proceeds from work performed under federal contracts on Native American...more

Arizona Supreme Court Confronts Applicability of State Ad Valorem Tax on Tribal Land

On April 26, 2022, the Arizona Supreme Court issued a significant unanimous decision addressing the applicability of a state ad valorem property tax on a power plant located on Indian land. The Arizona Supreme Court held that...more

Arizona Court of Appeals Holds State and Local Property Taxes Assessed Against Permanent Improvements Located on Leased Trust Land...

In a decision that impacts entities and individuals doing business in Indian Country, the Arizona Court of Appeals sided with the Taxpayer in its challenge to the state and county’s power to tax property on tribal land in the...more

Bureau of Indian Affairs (BIA) New Rights-of-Way Regulations to Become Effective

On December 21, 2015, new rights-of-way regulations on Indian lands will go into effect. These new regulations likely will have an immediate and substantial impact throughout Indian Country, for both Tribes and businesses...more

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