Second Circuit Affirms Cuyuga Nation Immunity from County Taxes even under Immovable Property Exception

Here are the materials in Cayuga Indian Nation of New York v. Seneca County, New York:

CA2 Opinion

Seneca County Brief

Cayuga Tribe Brief

Reply

Lower court materials here.

Cayuga Indian Nation Prevails in Tax Immunity Dispute with Seneca County

Here are the materials in the long-running Cayuga Indian Nation v. Seneca County (W.D. N.Y.):

58 Cayuga Motion for Summary Judgment

60-5 Seneca County MSJ

62 Cayuga Reply

67 Seneca County Reply

76 DCT Order

Prior posts here.

W.D. of New York Dismisses Seneca County’s Counterclaims in Tax Foreclosure Suit

Download briefs and order in the matter of Cayuga Indian Nation of New York v. Seneca County, New York, 11-cv-06004 (May 2, 2017):

Links: Previous posts and further documents

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.

Second Circuit Briefs in Cayuga Property Tax Dispute with Seneca County

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

Seneca County Opening Brief

Cayuga Indian Nation Answer Brief

Seneca County Reply

Lower court materials here.

Opening Second Circuit Brief in Appeal of Cayuga Immunity from Tax Foreclosure

Here is Seneca County’s opening brief:

Seneca County Opening Brief

Lower court materials are here.

Federal Court Holds Cayuga Indian Nation Immune from Seneca County Property Tax Foreclosure Suit

Here are the materials in Cayuga Indian Nation v. Seneca County (W.D. N.Y.):

8-21-12 Cayuga tax decision

Cayuga Motion

Seneca County Opposition

Cayuga Reply

This appears to be the same issue the SCT took up in Madison County v. Oneida Indian Nation last year.