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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

The Ninth Circuit Affirms Tribal Court Jurisdiction Over Insurance Provider

On February 29, 2024, the Ninth Circuit issued its opinion in Lexington Insurance Co. v. Smith (Suquamish Tribe). The Court affirmed the tribal court’s subject-matter jurisdiction over Lexington pursuant to the Tribe’s...more

New Mexico Tribal Courts Have Jurisdiction Over Casino Patron Tort Claims

In a recent decision, the New Mexico Supreme Court ruled in the case of Sipp v. Buffalo Thunder Inc. that state courts do not have the authority to adjudicate tort claims filed by casino visitors. The unanimous decision...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

Supreme Court Grants Certiorari to Determine Whether the Bankruptcy Code Waives Sovereign Immunity of Native American Tribes

On January 13, 2023, the Supreme Court granted the Lac du Flambeau Band of Lake Superior Chippewa Indians’ Petition for a Writ of Certiorari to resolve the split of circuits on whether Section 106 of the Bankruptcy Code...more

Federal Court Holds That DOJ Cannot Prosecute Company for Non-Sports Betting Under Wire Act

On September 15, 2022, the United States District Court for the District of Rhode Island (“Court” or “District Court”) entered a significant declaratory judgment addressing the Department of Justice’s (“DOJ”) historically...more

First Circuit Joins the Ninth Circuit by Holding That Section 106(a) of the Bankruptcy Code Waives Tribes’ Sovereign Immunity

Deepening a split of circuits, the First Circuit Court of Appeals held that the Bankruptcy Code waived the sovereign immunity of Native American Tribes. The May 6, 2022 opinion by Judge Sandra L. Lynch sided with the Ninth...more

Ninth Circuit Determines Tribal Corporation May Be Subject to State Taxation Laws

On June 21, the U.S. Court of Appeals for the Ninth Circuit held that the district court properly dismissed the claims of Big Sandy Rancheria Enterprises (“Big Sandy”), a federally chartered tribal corporation of the Western...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

U.S. Supreme Court Rules That States May Conduct Sports Betting

After much speculation and anticipation, the U.S. Supreme Court today ruled that the States may conduct sports betting, and struck down the Professional & Amateur Sports Protection Act (“PASPA”). In the case of Murphy v....more

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