Legal Opinion
Leech Lake Band of Chippewa Indians v. Cass County
Court of Appeals for the Eighth Circuit
Decided March 6, 1997No. 95-4263PublishedCited by 2 opinions
1Opinion of the Court
MURPHY, Circuit Judge.
This ease involves the tax status of land within an Indian reservation which was once alienated from Indian ownership and subsequently reacquired by the tribe in fee simple. In 1993 Cass County, Minnesota levied an ad valorem tax on such fee land owned by the Leech Lake Band of Chippewa Indians. The Band paid the taxes under protest and sought a declaratory judgment that the land is immune from state taxation, an injunction ending the taxation, and an order refunding the taxes' already paid. Based on its interpretation of County of Yakima v. Confederated Tribes and Bands…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Montana v. United StatesSupreme Court of the United States · 1981
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- California v. Cabazon Band of Mission IndiansSupreme Court of the United States · 1987
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3Cited by2 opinions
- Thompson v. County of FranklinDistrict Court, N.D. New York · 1997
- Leech Lake Band Of Chippewa Indians v. Cass CountyCourt of Appeals for the Eighth Circuit · 1997