Here.
Seminole Tribe v. Fla. Dept. of Revenue is SCOTUSBlog Petition of the Day
Here.
Here.
Here is the order:
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.
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
The court’s syllabus:
Affirming the district court’s summary judgment, the panel held that the Yakama Treaty of 1855 did not preclude enforcement of the State of Washington’s escrow statute, which requires tobacco companies to place money from cigarette sales into escrow to reimburse the State for health care costs related to the use of tobacco products.
The panel held that Washington’s escrow statute was a nondiscriminatory law and that the activities of King Mountain Tobacco Co., a company owned and operated by an enrolled member of the Yakama Indian Nation, were largely off-reservation. Accordingly, absent express federal law to the contrary, King Mountain was subject to the escrow statute. The panel held that the plain text of the Yakama Treaty did not create a federal exemption from the escrow statute. Specifically, Article II of the Treaty, which established the boundaries of the Yakama reservation and reserved it for Yakama use and benefit, was not an express federal law that exempted King Mountain from the escrow statute. Nor was Article III, which reserved to the tribe the right to travel on public highways and the right to hunt and fish. The panel held that the district court did not err by declining to make findings regarding the Treaty’s meaning to the Yakama people at the time of its signing because the meaning to the Yakama people could not overcome the clear words of the Treaty.
Briefs here.
Here are the new materials in Agua Caliente Band of Cahuilla Indians v. Riverside County (C.D. Cal.):
42-1 Defendants’ Motion for Judgment on the Pleadings
Prior materials here.
Update w/ additional materials:
Here are the materials in Seminole Tribe of Florida v. State of Florida (S.D. Fla.):
59 Seminole Motion for Summary J
61 Florida Motion for Summary J
An excerpt:
The Seminole Tribe of Florida filed this lawsuit challenging the imposition of two Florida taxes: the Rental Tax and the Utility Tax. After considering the extensive briefing by the parties, as well as hearing oral argument from each side, the Court finds that Federal law prohibits both taxes from being imposed.
Here is in the Matter of Cougar Den Inc.:
In re Cougar Den 7-24-14 DOL decision
We posted on a similar matter here.
Here:
FAQs – Improvements on Trust Land
PTA Improvements on Tribal Trust Land Final
Interim guidance was here.
Here is the order approving the settlement agreement between the Oneida Indian Nation and the State of New York, and dismissing both the Cayuga Nation and Stockbridge-Munsee Community’s motions for intervention.
UPDATE — briefs are here:
280-2 Cayuga Motion to Intervene
288 Oneida Response to CN Motion
289 Interior Response to CN Motion
300 MJ R&R Recommending Grant of CN Motion
303-1 Stockbridge-Munsee Motion to Intervene
312 NY Plaintiffs Objection to R&R
319 Settlement and Stipulation
326 NY Plaintiffs Response to SMC Motion
327 Oneida Response to SMC Motion
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