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 Courts 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 Courts 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.
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