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
3/27/2024
/ Appeals ,
AZ Supreme Court ,
Commercial Leases ,
Economic Development ,
Indian Reorganization Act ,
Preemption ,
Property Ownership ,
Property Tax ,
Tax Exemptions ,
Tribal Economic Development Projects ,
Tribal Lands
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