Dist. Ct. erred in denying plaintiff-Indian Tribe and certain Tribe members’ request for declaration that defendant-State of Wisconsin did not have authority to assess property taxes on lands owned by Tribe members, but whose prior owners of said lands were non-Tribe members. Under 1854 Treaty and certain U.S. Supreme Court case law, Wisconsin is generally without power to tax Tribe lands within applicable reservation that have been continually and exclusively owned by Tribe members. Ct. of Appeals further held that same result applies, even though said property at issue was not exclusively owned by Tribe members, but are currently owned by Tribe members, where there was categorical presumption against Wisconsin’s ability to levy its taxes absent Congress’s permission to tax said lands, which was absent in instant case.
Federal 7th Circuit Court
Civil Court
Native Americans