Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > I > 525.0000 INDIANS AND INDIAN LANDS > 525.0018

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

I

525.0000 INDIANS AND INDIAN LANDS

Annotation 525.0018

525.0018 Off Reservation Indian Housing. The general rule is that, absent express law to the contrary, Indians going beyond reservation boundaries are subject to non-discriminatory state laws, including tax laws that are applicable to all citizens of the state. Thus, off-reservation, nonexempt rental housing units should not be valued or taxed differently merely because of the presence of Indian tenants. C 1/27/2001.