Opinion No. Oag 22-83, (1983)

JAMES B. MOHR, District Attorney Vilas County

You have requested my opinion on the question of whether the state has authority to impose ad valorem property taxes on land owned in fee by Indians and located within the exterior boundaries of the Lac du Flambeau Indian Reservation.

For the reasons which follow, I believe the state and its local subdivisions have express authority pursuant to the General Allotment Act of 1887, as amended, 25 U.S.C. §§ 331, et seq., particularly 25 U.S.C. § 349, to impose property taxes on fee patented Indian lands located within the exterior boundaries of the…