Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Property Tax Annotations
525.0000 INDIANS AND INDIAN LANDS
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.