Second Circuit Affirms Cayuga Immunity from Seneca County Tax Foreclosure Relying on Bay Mills Decision

Here are the materials in Cayuga Indian Nation v. Seneca County:

Seneca County Opening Brief

Cayuga Indian Nation Brief

Seneca County Reply

New York AG Brief

US DOJ Brief

CA2 Opinion

The syllabus:

Appeal from a district court order preliminarily enjoining Seneca County from foreclosing upon certain parcels of the Cayuga Indian Nation of New York’s real property to satisfy unpaid ad valorem property taxes. We conclude, in light of recent Supreme Court guidance, that tribal sovereign immunity from suit bars the County’s proceedings against the Nation and therefore AFFIRM the order of the district court.

Lower court materials are here.