Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
525.0000 INDIANS AND INDIAN LANDS
525.0016 Leases of Tribal Lands to Non-Indians. Until there is an appellate level decision holding that leases of tribal lands to non-Indians are governed by federal law only or that assessments of possessory interests to non-Indian lessees infringe upon the tribal right of self-government, such interests should be assessed. Authority for such assessments is found in section 1 of article XIII of the California Constitution, Revenue and Taxation Code sections 104, 107, and 201, and cases such as The Agua Caliente Band of Mission Indians v. Riverside County (1971) 442 F.2d 1184, and The Fort Mojave Tribe v. San Bernardino County (1976) 543 F.2d 1253. C 5/8/1992.