In Re 1981, 1982, 1983, 1984 & 1985 Delinquent Property Taxes Owed to the City of Nome

I dissent from the court’s holding that section 16 of the Indian Reorganization Act (IRA), 25 U.S.C. § 476, bars the City of Nome from foreclosing on the three lots owned by the Nome Eskimo Community.

*369As this court noted in Native Village of Stevens v. Alaska Management & Planning, 757 P.2d 32, 39-40 (Alaska 1988):

When the IRA was initially passed in 1934, section 16 but not section 17 was applicable to Alaska. Since section 16 was limited to a tribe or tribes residing on a reservation and Alaska had few reservations, its applicability was quite limited. This was changed by the Alaska Indian…