Over the last few years, the Department of Interior Bureau of Indian Affairs (BIA) updated the federal regulations on leases and rights-of-way on Indian trust land. Important tax provisions were included in the new...more
Indian country may be close to another victory against state and local taxes. On Feb. 8, 2016, a California district court issued an order that signals it is likely to invalidate Riverside County's imposition of a possessory...more
In a set of comprehensive regulations affecting non-agricultural leasing on Indian land, the Department of the Interior, Bureau of Indian Affairs made sweeping changes and largely exempted property taxes on permanent...more
Since the Supreme Court’s 1973 decision in Mescalero Apache Tribe v. Jones, it has been clear that state and local tax authorities could not assess property tax on permanent improvements located on tribal trust land when...more
On July 15, 2013, the United States Court of Appeals for the Second Circuit held that a state may impose a generally applicable personal-property tax on property owned by non-Indians but leased to an Indian tribe and used for...more