Albrecht v. County of Riverside Cert Petition [Leasing Regs + Taxation Preemption]


Lower court materials here.

Questions presented:

  1. Do the federal regulations governing the leasing of Indian lands preempt state and local governments
    from taxing the leasehold interest conveyed by the regulated leases?
  2. Does the express preemption provision of the Indian Reorganization Act of 1934—which prohibits
    state taxes on “any interest in lands” that the government “acquire[s] pursuant to this Act … in trust
    for [an] Indian tribe or individual Indian”—apply when the government acquires extended trust rights
    pursuant to the Act?