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Preemption Tribal Lands

Snell & Wilmer

Property Owned by Non-Indians and Located on Tribal Land Is Subject to Property Tax

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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

Dorsey & Whitney LLP

The Supreme Court - June 15, 2022

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Viking River Cruises, Inc. v. Moriana, No. 20-1573: This case involves the Federal Arbitration Act’s (FAA) preemption of a California law invalidating contractual waivers of the right to assert certain representative claims....more

Snell & Wilmer

Arizona Supreme Court Confronts Applicability of State Ad Valorem Tax on Tribal Land

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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

Snell & Wilmer

Arizona Court of Appeals Holds State and Local Property Taxes Assessed Against Permanent Improvements Located on Leased Trust Land...

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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

Alston & Bird

Indian Tribe Taxes In The States

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Executive Summary- A Supreme Court decision on state taxation of an Indian tribe turned on what a tax is “on.” Our Federal Tax Group parses the meaning of what is actually being taxed and the broader implications for...more

Kilpatrick

Washington State Department of Licensing v. Cougar Den, Inc.

Kilpatrick on

In Washington State Department of Licensing v. Cougar Den, Inc., the United States Supreme Court delivered its first Indian law decision of this term and since Justice Kavanaugh joined the Court in a highly fractured ruling...more

K&L Gates LLP

SCOTUS Rules that Yakama Treaty Preempts Washington Tax

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On March 19, 2019, the United States Supreme Court issued its decision in Washington State Department of Licensing v. Cougar Den, Inc., holding that the right to travel provision of the Yakama’s treaty with the United States...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Washington State Department of Licensing v. Cougar Den, Inc.

On March 19, 2019, the Supreme Court decided Washington State Department of Licensing v. Cougar Den, Inc., No. 16-1498, holding that an 1855 treaty between the U.S. and the Yakama Nation exempts a tribal-owned company from...more

Kilpatrick

Washington State Department of Licensing v. Cougar Den Inc.

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On Tuesday, October 30, the United States Supreme Court heard oral argument in Washington State Department of Licensing v. Cougar Den, Inc., a case involving the question of whether the Yakama Nation’s 1855 treaty provision...more

Robinson+Cole Data Privacy + Security Insider

Ten Drone Test Sites Expand States’ Regulatory Role

At test sites in ten states –Alaska, California, Florida, Nevada, North Dakota, North Carolina, Kansas, Oklahoma, Virginia and Tennessee – the U.S. Department of Transportation (DOT) granted local-backed drone projects...more

Dorsey & Whitney LLP

The Supreme Court - May 21, 2018

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The Supreme Court of the United States issued two decisions today: Epic Systems Corp. v. Lewis, No. 16-285: Three cases from three different circuits – the Fourth Circuit, Seventh Circuit, and Ninth Circuit – all...more

Best Best & Krieger LLP

Local Taxes on Non-Indian Possessory Interests in Indian Country OK’d by Court - BB&K Wins Major Victory for Local Agencies...

In a major win affecting counties and local taxing entities throughout California, Best Best & Krieger LLP attorneys Roderick E. Walston and Steven G. Martin helped secure a federal court ruling that possessory interests held...more

Best Best & Krieger LLP

Public Trust Doctrine & Water Rights - The Walker Case: Does the Public Trust Doctrine Apply to Water Rights Established in...

A case currently pending in the Ninth Circuit raises a significant and novel issue of western water law. The case addresses whether the public trust doctrine can authorize modification of a water rights decree and...more

Pillsbury Winthrop Shaw Pittman LLP

Supreme Court’s Environmental and Administrative Law Decisions in 2015-2016 Term

This Advisory briefly reports on some of the significant U.S. Supreme Court actions from January through June 2016 related to environmental and administrative law. ...more

Goodwin

The Pursuit For An Island Casino

Goodwin on

The Wampanoag Tribe of Gay Head (Aquinnah) continues its efforts to add casino bingo to the summer getaways and lobster rolls on Martha’s Vineyard. In November 2015, Massachusetts, the town of Aquinnah, and the Aquinnah/Gay...more

Dorsey & Whitney LLP

The Supreme Court - March 2016 #4

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The Supreme Court of the United States issued decisions in four cases on March 22, 2016: Tyson Foods, Inc. v. Bouaphakeo, No. 14-1146: Respondents, employees at a pork processing plant of petitioner Tyson Foods, filed a...more

Snell & Wilmer

Bureau of Indian Affairs (BIA) New Rights-of-Way Regulations to Become Effective

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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

Faegre Drinker Biddle & Reath LLP

House Passes Voluntary GMO Labeling Bill

The U.S. is a step closer to enacting a consistent, national approach to certifying and labeling genetically modified (GMO) foods. On July 23, 2015, the U.S. House of Representatives passed H.R. 1599, the Safe and Accurate...more

Snell & Wilmer

Taxation on Indian Reservations: To Balance or Not to Balance, That Is the Question

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Introduction - The ability of the states to impose a tax upon transactions occurring on an Indian reservation has evolved substantially in the past 50 years. After numerous court decisions, the Indian preemption...more

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