Law
Counties to impose property taxes on Indian land


Officials in two Idaho counties are moving to impose taxes on property owned by individual Indians even though the land is within the boundaries of the Coeur d�Alene Reservation.

Kootenai County is asserting jurisdiction over land that is not held in trust. About 150 properties, owned by members of the Coeur d�Alene Tribe and other tribes, are affected.

Benewah County is also doing the same. An estimated 150 Indian-owned properties are affected.

Officials in both counties are basing their decision on a U.S. Supreme Court case from 1998. The justices said land that was opened to allotment by an act of Congress could be subject to property taxes.

But in a recent case, the 6th Circuit Court of Appeals stopped the state of Michigan from using the Supreme Court ruling. The court said land that is within the boundaries of a reservation remains free from taxation unless there is a specific act of Congress to the contrary. The court said treaty language was not sufficient to authorize state jurisdiction.

Get the Story:
Kootenai County to tax tribe (The St. Maries Gazette Record 8/10)

6th Circuit Decision:
Keweenaw Bay Indian Community v. Michigan (June 26, 2005)

Lower Court Decision:
Keweenaw Bay Indian Community v. Michigan (June 1, 2005)

Supreme Court Decision:
Cass County v. Leech Lake (June 8, 1998)

Relevant Links:
Keweenaw Bay Indian Community - http://www.ojibwa.com

Related Stories:
State misses deadline on Indian taxation case (07/28)
Michigan tribe wins another ruling in state taxation battle (06/30)
Judge says tribe must collect state tobacco taxes (09/16)
Judge rebuffs state's attempt to impose taxes on tribe (06/02)
Michigan tribe rejects talk of tax deal with state (03/18)
Members of Michigan tribe protest state tax deal (3/16)
Mich. tribe still considering state tax agreement (07/15)
State wants Mich. tribal members to pay taxes (06/10)