Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
525.0000 INDIANS AND INDIAN LANDS
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.