tax-preemption
2 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-952 | South Point Energy Center LLC v. Arizona Department of Revenue, et al. | Arizona | 2025-03-05 | Denied | Amici (1)Response RequestedResponse WaivedRelisted (2) | federal-preemption indian-law non-indian-ownership statutory-interpretation tax-preemption trust-land | The Indian Reorganization Act of 1934 provides that Indian trust "lands … shall be exempt from State and local taxation." 25 U.S.C. § 5108. It is sett… |
| 21-1298 | Leonard Albrecht, et al. v. Riverside County, California, et al. | California | 2022-03-28 | Denied | Amici (1)Response Waived | federal-preemption indian-lands indian-reorganization-act leasehold-interest reservation-rights state-taxation tax-preemption tribal-sovereignty | Although this Court has made clear that federal law preempts state and local governments from imposing real-property taxes on Indian lands, some of th… |