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Law
Supreme Court refuses Michigan taxation case


The state of Michigan won't be able to impose property taxes on members of the Keweenaw Bay Indian Community.

The state lost a ruling at the 6th Circuit Court of Appeals but took the case to the U.S. Supreme Court. Without comment, the justices rejected the petition on November 27 [Docket Sheet].

The decision set precedent in the 6th Circuit because the court said only Congress can open Indian land to state taxation. Language in a treaty, by itself, is not sufficient, the court said.

Get the Story:
Keweenaw Bay fee land not taxable (Indian Country Today 12/1)

6th Circuit Decision:
Keweenaw Bay Indian Community v. Michigan (June 26, 2005)

Lower Court Decision:
Keweenaw Bay Indian Community v. Michigan (June 1, 2005)

Supreme Court Decision:
Cass County v. Leech Lake (June 8, 1998)

Relevant Links:
Keweenaw Bay Indian Community - http://www.ojibwa.com

Related Stories:
State appeals Indian tax decision to high court (09/28)
State misses deadline on Indian taxation case (07/28)
Michigan tribe wins another ruling in state taxation battle (06/30)
Judge says tribe must collect state tobacco taxes (09/16)
Judge rebuffs state's attempt to impose taxes on tribe (06/02)
Michigan tribe rejects talk of tax deal with state (03/18)
Members of Michigan tribe protest state tax deal (3/16)
Mich. tribe still considering state tax agreement (07/15)
State wants Mich. tribal members to pay taxes (06/10)