Ho-Chunk Nation v. Wisconsin Department of Revenue

¶ 1. This appeal concerns the Ho-Chunk Nation's claim for a refund of cigarette taxes under Wis. Stat. § 139.323 (2005-06) 1 in respect to sales on the DeJope property. The Tax Appeals Commission denied the claim because it concluded the DeJope property was not "designated . .. trust land on or before January 1, 1983" as required by the statute. See § 139.323(3). The circuit court affirmed and the Ho-Chunk Nation appeals.

¶ 2. We agree with the commission and the circuit court that the statutory phrase means that the United States government must hold the land in trust on or before January 1,…