Agua Caliente Band of Cahuilla Indians v. Riverside County

Ninth Circuit Rejects Tribe’s Effort to Avoid Possessory Interest Tax (again)

January 29, 2019Matthew L.M. Fletcher

Here is the unpublished opinion in Agua Caliente Band of Cahuilla Indians v. Riverside County. An excerpt:

In Agua Caliente Band of Mission Indians v. County of Riverside, 442 F.2d 1184 (9th Cir. 1971), we held that this very tax is permissible. Plaintiff argues that our cursory preemption analysis there is clearly irreconcilable with White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), and therefore not controlling. See Miller v. Gammie, 335 F.3d 889, 893 (9th Cir. 2003) (en banc) (permitting a three-judge panel to depart from circuit precedent if, but only if, that precedent is clearly irreconcilable with a later Supreme Court or en banc decision). We disagree.

Materials are here.

Ninth Circuit Briefs in Agua Caliente Band of Cahuilla Indians v. Riverside County

January 2, 2018January 11, 2019Matthew L.M. Fletcher

Here:

Opening Brief

NCAI Amicus Brief

NITA Brief of Amicus Curiae

county answer brief

desert water agency answer brief

county association amicus brief

Oral argument video here.

Lower court materials here.

Federal Court Allows Riverside County Possessory Interest Tax on Agua Caliente

June 19, 2017Matthew L.M. Fletcher1 Comment

Here is the order in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.):

163 DCT Order

Briefs here.

Summary Judgment Motions in Agua Caliente Tax Dispute

April 11, 2017Matthew L.M. Fletcher2 Comments

Here are the materials in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.):

144 Agua Caliente Motion

149-1 Desert Water Agency Motion

150 County Motion

153 Agua Caliente Reply

155 County Reply

156 Desert Water Agency Reply

Prior posts here.

Federal Court Rejects Equitable Defenses in Agua Caliente Water Case

February 25, 2016Sarah M Donnelly

Download Minute Order Granting Plaintiffs Motions for Partial Summary Judgment here.

Previous documents posted here.

Federal Court Allows Agua Caliente Possessory Tax Challenge to Proceed

February 10, 2016Matthew L.M. Fletcher

Here is the opinion in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.):

DCT Order

Briefs here.

National Intertribal Tax Alliance Amicus Materials in Agua Caliente v. Riverside County (Part 162 Leasing Regs)

October 16, 2014October 16, 2014Matthew L.M. Fletcher

From NITA:

Agua Caliente Band of Cahuilla Indians v. Riverside County, et al, 5:14-cv-00007-DMG-DBT (United States District Court, Central District of California). The Aqua Caliente Tribe filed this civil action against Riverside County to stop the collection of taxes on Indian land leaseholders. The Desert Water Agency intervened in this action. Riverside County collects possessory interest taxes from Indian land leaseholders and then redistributes much of the money to cities, schools and other local governments. The Tribe has long viewed as this tax as illegal and views these possessory interest taxes as an unlawful infringement on Tribal sovereignty rights. The action was filed January 2, 2014 and is set for trial on June 16, 2015.

Here are the materials in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.):

NITA_Request_to_File_Amicus_and_Brief

Opposition_to_File_Amicus_Desert_Water

Opposition_to_File_Amicus_Riverside_County

We posted previously on this case here and here.