Here:
FAQs – Improvements on Trust Land
PTA Improvements on Tribal Trust Land Final
Interim guidance was here.
Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization
Thurston County Attempt to Widen Chehalis Tribes’ Great Wolf Lodge Tax Dispute Fails
Here are the new materials in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization (W.D. Wash.):
210 County Motion for Declaratory Judgment
218 DCT Order Denying County Motion
An excerpt:
On November 21, 2013, Defendants filed a motion for declaratory judgment requesting that the Court “enter a declaratory judgment that the property taxes on the non-permanent, removable business personal property are not preempted as a matter of law . . . .” Dkt. 210 at 8–9. On December 9, 2013, Plaintiff opposed the motion on the grounds that it is procedurally improper and seeks relief outside of the pleadings. Dkt. 217 at 4–8. The Court agrees with Plaintiff on both points because (1) the amended complaint for declaratory judgment seeks relief for improvements that are not removable (Dkt. 46, ¶ 19) and (2) “a party may not make a motion for declaratory relief, but rather, the party must bring an action for a declaratory judgment.”
Affiliated Tribes of Northwest Indians Asks Wash. Dept. of Revenue to Withdraw Guidance re: Chehalis Decision
Washington Dept. of Revenue Interim Guidance in Light of Chehalis v. Thurston County
Here:
Assessors — Interim Guidance 9th Circuit Court Decision — Memo Attachment
Here is the text:
Interim Guidance to County Assessors regarding the Application of the Federal Ninth Circuit Court of Appeals Decision in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization
Turtle Talk 