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
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