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Native American Law Opinions | Muckleshoot Indian Tribe v. Tulalip Tribes | Court: US Court of Appeals for the Ninth Circuit Docket: 18-35441 Opinion Date: December 18, 2019 Judge: Rakoff Areas of Law: Native American Law | The Ninth Circuit affirmed the district court's dismissal of a subproceeding brought by the Muckleshoot seeking to expand their usual and accustomed fishing grounds and stations (U&As) to certain areas of Puget Sound beyond Elliott Bay. The panel held that the district court did not err in holding that it lacked jurisdiction to entertain this subproceeding. In this case, the district court properly held that Muckleshoot's saltwater U&As in Puget Sound had already been "specifically determined" in their entirety by Judge Boldt in Final Decision #1, and accordingly, there was no continuing jurisdiction under Paragraph 25(a)(6) to entertain the present subproceeding. | | Video Gaming Technologies v. Rogers County Bd. of Tax Roll Corrections | Court: Oklahoma Supreme Court Citation: 2019 OK 83 Opinion Date: December 17, 2019 Judge: Darby Areas of Law: Civil Procedure, Government & Administrative Law, Native American Law, Tax Law | Video Gaming Technologies, Inc. ("VGT") contended the district court improperly granted summary judgment to the Rogers County Board of Tax Roll Collections ("Board"), the Rogers County Treasurer, and the Rogers County Assessor. VGT is a non-Indian Tennessee corporation authorized to do business in Oklahoma. VGT owns and leases electronic gaming equipment to Cherokee Nation Entertainment, LLC (CNE), a business entity of Nation. Nation was a federally-recognized Indian tribe headquartered in Tahlequah, Oklahoma. CNE owned and operated ten gaming facilities on behalf of Nation. The questions presented to the Oklahoma Supreme Court was whether the district court properly denied VGT's motion for summary judgment and properly granted County's counter-motion for summary judgment. VGT argued that taxation of its gaming equipment was preempted by the Indian Gaming Regulatory Act (IGRA) because the property was located on tribal trust land under a lease to Nation for use in its gaming operations. The County argued that ad valorem taxation was justified to ensure integrity and uniform application of tax law. Due to the comprehensive nature of IGRA's regulations on gaming, the federal policies which would be threatened, and County's failure to justify the tax other than as a generalized interest in raising revenue, the Oklahoma Supreme Court found that ad valorem taxation of gaming equipment here was preempted, and reversed the order of summary judgment, and remanded for the district court to enter an appropriate order of summary judgment for VGT. | |
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