indian taxation – Page 9

Arizona Administrative Appeals Board Finds Tax Immunity for Indian-Owned Business at Salt River

May 26, 2020May 26, 2020Matthew L.M. Fletcher

Here is the opinion in On-Auk-More Trade Center LLC and State of Arizona E S A Tax Unit:

2020-05-20 – OAMTC Opinion3224

Cert Petition in Oklahoma Gaming Machines Tax Case

May 22, 2020July 23, 2020Matthew L.M. Fletcher

Here is the petition in Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.:

20200514142407520_Petition for Writ of Certiorari

20200514142428474_Appendix for Petition for Writ of Certiorari

Question presented:

Whether a generally applicable state ad valorem tax, as assessed against personal property owned by a non-Indian, out-of-state corporate entity and leased to a tribe for use in its casino operations, is preempted by the Indian Gaming Regulatory Act and the Court’s “particularized inquiry” balancing test, see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), where the tax does not infringe on any federal regulatory purpose contained in the IGRA, the tax does not interfere with any tribal sovereignty interests, and the tax supports relevant and important government interests, such as law enforcement, schools and health services.

Lower court decision here.

UPDATE:

Tulsa County Assessor Amicus Brief

Cert Opp Brief

State of Washington Bill to Authorize Tax Compacting with Tribes

March 31, 2020Matthew L.M. Fletcher

Here.

Joint Committee on Taxation Report on Taxation of Indians and Tribes

March 2, 2020Matthew L.M. Fletcher

Here. (jct-report.pdf)

South Dakota Cert Petition in IGRA Preemption Case [updated with cert stage materials]

February 28, 2020May 5, 2020Matthew L.M. Fletcher

Here is the petition in Noem v. Flandreau Santee Sioux Tribe:

noem-v-flandreau-cert-petition.pdf

appendix-2.pdf

BIO

Question presented:

Does the Bracker test currently serve as a consistent and predictable rule of law in light of the exponential expansion of Indian gaming since 1988 and the fiscal demands the industry now places on state budgets?

Lower court materials here.