Ketchikan Gateway Borough v. Ketchikan Indian Corp.

I disagree with the court's conclusion that the uncommitted space in KIC's building is not exempt from borough taxes. In my view, KIC has presented a sufficiently strong federal and tribal interest to allow extension of its tax exemption to temporarily unused spaces.

As the court's opinion recognizes, the United States Supreme Court held in Ramah that questions of implied federal preemption in Indian tax cases require "a particularized examination of the relevant state, federal, and tribal interests."1 Informing the preemption analysis are "the traditional notions of tribal sovereignty, and…