Legal Opinion · Concurring in part, dissenting in part
Leech Lake Band of Chippewa Indians v. Cass County
Court of Appeals for the Eighth Circuit
Decided March 6, 1997No. 95-4263Published
1Concurring in part, dissenting in partMagill, Circuit Judge
I concur in section III of the majority opinion to the extent that it affirms the district court’s conclusion that the allotted lands in this case were properly taxed by Cass County. I respectfully dissent from the remainder of the majority’s decision.
In 1993 Cass County, Minnesota, (County) began imposing ad valorem taxation on lands held in fee simple by the Leech Lake Band of Chippewa (Band), a federally recognized Indian tribe, on the Leech Lake Reservation.14 The Band brought this action in the district court seeking injunctive relief from future taxation by the County and a judgment for…
2Cases cited4 opinions
- County of Yakima v. Confederated Tribes & Bands of the Yakima Indian NationSupreme Court of the United States · 1992
- Goudy v. MeathSupreme Court of the United States · 1906
- Lummi Indian Tribe v. Whatcom County, Washington Barbara Cory, Treasurer of Whatcom CountyCourt of Appeals for the Ninth Circuit · 1993
- United States v. State Of MichiganCourt of Appeals for the Sixth Circuit · 1997