Dana Leigh Thompson v. County of Franklin and Bryon A. Varin, Treasurer of Franklin County

The law presently exempts from municipal taxation Indian-owned land located in “Indian country,” as defined in 18 U.S.C. § 1151, absent a clear congressional intent to the contrary. Okla. Tax Comm’n v. Chickasaw Nation, 515 U.S. 450, 458, 115 S.Ct. 2214, 132 L.Ed.2d 400 (1995); Okla. Tax Comm’n v. Sac & Fox Nation, 508 U.S. 114, 128, 113 S.Ct. 1985, 124 L.Ed.2d 30 (1993). Because I conclude that (1) Thompson’s property remains within the jurisdiction of the St. Regis Band of -Mohawk Indians’ Reservation (the “Reservation”), and hence within “Indian country,” 18 U.S.C. § 1151; (2) Congress has…