Oneida Indian Nation of New York v. City of Sherrill

B.D. PARKER, Jr., Circuit Judge.

This case, consisting of four actions, addresses whether properties reacquired by the Oneida Indian Nation of New York (“OIN” or “the Oneidas”) are subject to taxation by the City of Sherrill, New York and Madison County, New York. The OIN is a federally recognized Indian tribe, governed by a Nation Representative and a Tribal Council.1 The Oneidas lived on what became central New York State long before the founding of the United States. In the late eighteenth century most of the Oneidas’ ancestral land was formally set aside by Congress as reservation land.…