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
3/27/2024
/ Appeals ,
AZ Supreme Court ,
Commercial Leases ,
Economic Development ,
Indian Reorganization Act ,
Preemption ,
Property Ownership ,
Property Tax ,
Tax Exemptions ,
Tribal Economic Development Projects ,
Tribal Lands
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
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
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
5/10/2021
/ Appeals ,
Appellate Courts ,
Arizona ,
Bureau of Indian Affairs ,
Department of Revenue ,
Preemption ,
Property Tax ,
Summary Judgment ,
Tax Court ,
Tribal Lands ,
Vacated
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