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Preemption Tax Exemptions Property Tax

Pillsbury Winthrop Shaw Pittman LLP

State Taxation in Indian Country Could Face Supreme Court Scrutiny

South Point Energy Center, LLC, with the support of the Fort Mohave Indian Tribe, seeks Supreme Court confirmation that SALT exemption applies to the permanent improvements on Indian land, regardless of ownership status. The...more

Snell & Wilmer

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

Snell & Wilmer on

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

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