Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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I

525.0000 INDIANS AND INDIAN LANDS

Annotation 525.0001

525.0001 Bingo Management Agreement. A management agreement whereby a non-Indian is to conduct a bingo operation on federal land held in trust for Indians can result in a possessory interest in the property subject to property taxation. Such an interest can be created and exist without the approval of the Secretary of the Interior, since it is possession and valuable use that is crucial in determining the existence of a taxable possessory interest, not whether the instrument under which possession and valuable use are exercised is valid. C 3/14/1985.