Thurston County Tax Assessment on CTGW LLC Vacated

Here is the order:

Order 09-1559

An excerpt:

The pivotal question before the board at hearing was whether CTGW, LLC is an arm of the tribe such that it might be per se exempt from assessment and taxation on “un-attached business personal property located at Great Wolf Lodge.” See Galanda Decl. Exhibit H -01 (Quotation from February 11, 2014 letter from Thurston County Treasurer Shawn· Myers to David Burnett, President, CTGW, LLC). As explained below, the Board finds that  CTGW, LLC is exempt from all assessments and taxes on the un-attached business personal property used exclusively on tribal trust land and that the taxable assessment for each year subject to a petition must be reduced to zero.

County Taxation of Mixed-Ownership Tribal Enterprise

The Western District of Washington denied a motion for a preliminary injunction brought by the Confederated Tribes of the Chehalis Reservation to prevent Thurston County, Washington from taxing a business (a Great Wolf Lodge) jointly owned by a non-native corporation and the tribes.