Program Details

Native Land Law Series: Principles 4 & 14: Taxation by Tribal/Federal/State Government

Content Partner:  Indian Land Tenure Foundation (ILTF)
Price: $175.00*
This program is no longer available.

* Applicable Membership or Subscription discounts will be added in your shopping cart

Current law allows the state to tax the land of Indian nations or individual Indians owned within reservation boundaries if that land is owned in fee simple title.  The current rule comes from a decision in Cass County v. Leech Lake Band of Chippewa Indians (1998), where the Court stated that “when Congress makes reservation lands freely alienable, it is ‘unmistakably clear’ that Congress intends that land to be taxable by state and local governments, unless a contrary intent is ‘clearly manifested.’” 
The Court’s allowance of state taxation of Indian nation lands is legally unsound, contradicts stated congressional policy, and unfairly disadvantages those Indian nations as sovereign governments. The Supreme Court’s assertion that taxation necessarily accompanies alienability is generally untrue for everyone other than Indians.
• Review current tax law as it relates to Indian lands and the activities on Indian lands. 
• Explore trends in this area of tax law.
• Assess validity of assertion that current law on state taxation of Indian fee lands is legally unsound.
• Consider constructive reforms.
Interested in learning more?  Be sure to check out  the book Native Land Law.  
This groundbreaking legal treatise (a companion guide to the Native land law CLE series) advances a new framework of law that is fair and workable within a U.S constitutional framework. It offers insightful historical and legal analysis of key laws and court rulings that impact Native land law and provides critical arguments to represent the interests of Indian nation governments today.

Practice Areas: Native Populations & Tribal Law
Online Media Type: Video
Production Date: 10/15/2013 2:00 PM EDT
Level: Intermediate
Category: Standard
Duration: 2 Hours, 0 Minutes
Online Format: Live

Click here for information on subscription discounts and Group Viewing opportunities.

Purchase of this product provides online access for 180 days. If you are purchasing a live webcast, you will receive complimentary access to the on demand version for 180 days once it becomes available. Please note that the on demand and podcast versions may, or may not be accredited in your state.

If you intend to take a course for CLE credit, please make sure your state is listed in the "Accreditation" section to the upper right of the program description. Accreditation displayed is unique to the purchased program format (live conference, live webcast, on demand, podcast). Credit totals listed for live conferences are the maximum credits available. Credits issued will be based upon actual time in attendance.  Credit totals for other formats are for complete programs.  Partial credit is not available for any online or downloadable format. 


West LegalEdcenter will not provide accreditation for states not listed. 

CLE Scholarship information
Tuition Assistance for legal professionals taking our programs. Learn more about the program.

This product is intended for individual use by the named purchaser. Group viewings for online programs may be arranged for five or more attorneys within the same organization prior to viewing by emailing

People who bought this program also bought:
There are no current recommendations
E-mail a colleague about this program.
Credit Eligibility:
Click on the jurisdiction to view credit eligibility details for this program

Total Credits: 2
Specialty Credits: 
Status: Reciprocal Credit Available
Expiration: N/A
Training Type: Online

West LegalEdcenter provides accreditation as described here. You may be able to self apply for credits in states not listed.

Check your state requirements and get contact information.
Mary J. Streitz - Partner and Co-Chair of the Indian and Gaming Practice Group, Dorsey & Whitney LLP
This product is designed to provide information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.

Page Disclaimer
No page disclaimer found.
Home |  Privacy Notice