Lummi Indian Tribe v. Whatcom County, Washington Barbara Cory, Treasurer of Whatcom County

EUGENE A. WRIGHT, Circuit Judge:

The Lummi Indian Tribe appeals from summary judgment denying it declaratory and injunctive relief from the assessment and collection of Washington’s ad valorem property tax. The Tribe contends that its fee-patented reservation land is exempt from taxation because it was allotted to the Tribe únder the Treaty of Point'Elliott rather than the General Allotment Act, which permits such taxation. We disagree that reservation land should be treated differently because it was patented under a treaty. We affirm.

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The Lummi Indian Reservation was created in 1855 by the…