Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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I

525.0000 INDIANS AND INDIAN LANDS

Annotation 525.0008.005

525.0008.005 Equipment. Business equipment that is leased to a tribe and used on the reservation is not assessable to the Indian tribe by the county assessor. The state is pre-empted by federal law from imposing such a tax on Indian lessees of leased equipment located on Indian lands. However, the leased equipment may be assessable to the lessor provided that the tax would not impose a burden on tribal activity that is subject to comprehensive federal regulation. C 8/11/2003.