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Arizona Property Tax Tribal Lands

Snell & Wilmer

Local Taxation on Tribal Land in Arizona: An Update

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On June 30, 2025, the United States Supreme Court denied certiorari in an Arizona taxation case involving tribal sovereignty and preemption. South Point Energy Center, LLC (South Point) submitted a Petition for a Writ of...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

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