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Abstract

The Seventh Circuit Court of Appeals will hear oral arguments on Monday, November 8, 2021, at 9:30 a.m. at Everett McKinley Dirksen Courthouse in Chicago, Illinois. This case asks whether states may assess property taxes on Indian-owned reservation fee lands that were allotted under treaty, not the General Allotment Act. The lower court held that reservation allotments which had at any time been owned by non-tribal-members could be subject to state property tax. Allotments always held by members remained exempt. While this issue is somewhat narrow, it raises broad questions about applying the well-established Indian canons of construction.

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