indian taxation – Page 20

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

November 26, 2013Matthew L.M. Fletcher

Here:

Res 13-87

That guidance is here.

Update in Comanche v. Fallin — Dispute over Tax Compact — UPDATEd (12/2/13)

November 21, 2013December 2, 2013Matthew L.M. Fletcher

Here are the federal court filings so far in Comanche Nation v. Fallin (W.D. Okla.):

1 Complaint

9 Motion for TRO

11 Oklahoma Motion to Vacate Arbitration

14 TRO order

UPDATE (12/2/13):

19 Minute Order

2512486 – Nov 20 2013 Transcript of Hearing in Comanche Nation v Fallin – Hon Robin J Cauthron

An excerpt:

Pursuant to this Order, Defendants are hereby Ordered to recognize, honor, and implement the terms of the October 31, 2013, Compact with the Chickasaw Nation and all of its terms, including the tax apportionment formulas, as if that Compact were entered with Plaintiffs. Further, the State shall withdraw any tobacco stamps issued inconsistently with the terms of the 2013 Compact.
The Court finds that any tax loss to the State is easily recoupable, and because this Order will expire in three weeks, in accordance with Fed. R. Civ. P. 65(c), Plaintiffs shall post a bond in the amount of $25.00 within three days of the date of this Order.

Prior post here.

Washington Dept. of Revenue Interim Guidance in Light of Chehalis v. Thurston County

November 19, 2013Matthew L.M. Fletcher2 Comments

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

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