Legal Opinion
Op. Atty. Gen. 414a-5
Minnesota Attorney General Reports
Decided May 4, 1993Published
1Opinion of the Court
'I`AXATION: lNDIAN L.-\NDS: The exemption from ad valorem taxation for lndian lands in
Minn. Stat. § 272.01. subd. 1 applies only to lands held in trust by the_United States ror the benefit ot` an lndia.n 'l`ribe. its inembers. or an individual Indian. and lands owned by_ an lndran Tribe or an individual lndian subject to federal statutory restraints on'alienati.on._ _'Ihe exemption does riot apply to lands owned in fee simple title by lnoian Tribes or individual Indians. nav 4, 1993 414A'5 Mr. Gerald S. Paulson Mahnomen Counry Attorney Mal'inomen County Courthouse P.O. Box 439 Mahnomen. MN…
2Cases cited15 opinions
- Bryan v. Itasca CountySupreme Court of the United States · 1976
- Johnson & Graham's Lessee v. McIntoshSupreme Court of the United States · 1823
- United States v. City of DetroitSupreme Court of the United States · 1958
- County of Yakima v. Confederated Tribes & Bands of the Yakima Indian NationSupreme Court of the United States · 1992
- United States v. RickertSupreme Court of the United States · 1903
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