News & Analysis as of

Bureau of Indian Affairs Leases

Schwabe, Williamson & Wyatt PC

Indian Trust Land: Taxation of Leases and Permanent Improvements

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

Holland & Knight LLP

State, Local Taxes on Tribal Leases Vulnerable After California Court Order

Holland & Knight LLP on

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

Pillsbury Winthrop Shaw Pittman LLP

Federal Rule and Ninth Circuit Opinion Create Huge Opportunities on Indian Land

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

K&L Gates LLP

Ninth Circuit Decision Creates New Tax Opportunities and Challenges in Indian Country

K&L Gates LLP on

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

Perkins Coie

Second Circuit Holds That States May Tax Non-Indian Property On An Indian Reservation

Perkins Coie on

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

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