A Precedent-Setting 9th Circ. Victory For Tribes

Law360, New York (February 19, 2014, 3:25 PM EST) -- In a landmark decision, the Ninth Circuit has held that state and local governments lack the power to tax permanent improvements built on nonreservation land that is held in trust by the federal government.

Case Background

The Confederated Tribes of the Chehalis Reservation, a federally recognized Indian tribe in Washington state, partnered with Great Wolf Resorts Inc. to build a combination resort, conference center and water park known as the Great Wolf Lodge. As part of their joint venture agreement, the parties created CTGW LLC, a...
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