Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
525.0000 INDIANS AND INDIAN LANDS
525.0017 Leases to Non-Indians. If a property is taken in trust by the federal government for a member of an Indian tribe, the property will not be subject to property taxation and the Indian tribe member's use of the property will not constitute a taxable possessory interest. However, if the property is taken in trust by the federal government and thereafter used by a non-Indian lessee, then a taxable possessory interest may be imposed upon such subsequent use. C 6/24/1999.