Cass County v. Leech Lake Band of Chippewa Indians

We granted certiorari in this case to resolve whether state and local governments may tax reservation land that was made alienable by Congress and sold to. non-Indians by the Federal Government, but was later repurchased by a tribe. We hold that ad valorem taxes may be imposed upon such land because, under the test established by our precedents, Congress has made “unmistakably clear” its intent to allow such taxation.

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The Leech Lake Band of Chippewa Indians is a federally recognized Indian tribe. The Leech Lake Reservation, which today encompasses 588,684 acres within the northern Minnesota…