Download(PDF): Doc. 90 Order for Permanent Injunction and Declaratory Judgment
Link: Counterclaims against US and Poarch Band Dismissed in Tax Dispute
Poarch Band of Creek Indians v. Hildreth
Counterclaims against US and Poarch Band Dismissed in Tax Dispute
This is a continuation of Poarch Band of Creek Indians v. Hildreth, recently decided by the Eleventh Circuit.
Here are the materials in Poarch Band of Creek Indians v. Moore (S.D. Ala.):
An excerpt:
After due and proper consideration of all issues raised, and a de novo determination of those portions of the recommendation to which objection is made, the recommendation of the Magistrate Judge made under 28 U.S.C. § 636(b)(l)(B) and dated August 10, 2016 is ADOPTED as the opinion of this Court with the following exceptions. The Court does not adopt the recommendation to deny the Plaintiff’s Motion to strike Defendant Moore’s affirmative defenses numbered 4 and 5, but rather grants the motion to strike defenses 4 and 5 for the reasons set forth in Plaintiff’s Objections (Doc. 79). The report and recommendation is adopted in all other respects.
Eleventh Circuit Affirms Injunction Favoring Poarch Band against Escambia County Assessor
Here is the opinion in Poarch Band of Creek Indians v. Hildreth.
An excerpt:
The Poarch Band of Creek Indians (“Poarch Band”) sued James Hildreth,
Tax Assessor of Escambia County, Alabama, for declaratory and injunctive relief to prevent the assessment of property taxes on lands owned by the Poarch Band in Escambia County, Alabama, and held in trust by the United States (“Trust Property”). The Poarch Band maintains the Trust Property is exempt from taxation pursuant to the Indian Reorganization Act of 1934 (“IRA”). See 25 U.S.C. § 465.1 The district court granted injunctive relief barring the tax assessment efforts during the pendency of the case, and Hildreth appeals.2 Finding no abuse of discretion and no error of law, we affirm.
Briefs here.
Eleventh Circuit Briefs in Poarch Band of Creek Indians v. Hildreth
Here:
Lower court materials here.
Poarch Band Wins Preliminary Injunction in Property Tax Case
Order here.
Previous coverage here.
This case arises from a complaint filed by the Poarch Band of Creek Indians (“the Tribe”) against in James H. Hildreth, Jr. (“Hildreth”), in his official capacity as the Tax Assessor of Escambia County. In the complaint, the Tribe sought relief to prevent Hildreth from levying property taxes against United States trust property held for the benefit of the Poarch Band of Creek Indians. Before the Court is the Tribe’s motion for a preliminary injunction (Doc. 12) against James Hildreth, the Tax Assessor of Escambia Co., Alabama; Hildreth’s corrected response in opposition (Doc. 16); the Tribe’s reply (Doc. 25); and Hildreth’s sur-reply (Doc 29). For the reasons stated below, the Court finds the Tribe is entitled to preliminary injunctive relief.
Poarch Band Creek Sues Alabama Official over Taxes on Trust Property
Here is the complaint in Poarch Band of Creek Indians v. Hildreth (S.D. Ala.):
Turtle Talk 