Navigation Top
AGO Logo Graphic
AGO Header Image
File a Complaint
Contact the AGO
AGO Opinions with Topic: LAND WITHIN COLVILLE INDIAN RESERVATION OWNED BY NON-INDIANS
AGO 1953 No. 101 >  July 24, 1953
TAXATION - PERSONAL PROPERTY LOCATED ON INDIAN LANDS - PERSONAL PROPERTY OF COMMUNITY COMPOSED OF INDIAN WOMAN AND WHITE MAN - LAND WITHIN COLVILLE INDIAN RESERVATION OWNED BY NON-INDIANS - PERMANENT IMPROVEMENTS ON INDIAN LANDS
TAXATION ‑- PERSONAL PROPERTY LOCATED ON INDIAN LANDS ‑- PERSONAL PROPERTY OF COMMUNITY COMPOSED OF INDIAN WOMAN AND WHITE MAN ‑- LAND WITHIN COLVILLE INDIAN RESERVATION OWNED BY NON-INDIANS ‑- PERMAN (1) Personal property (farm machinery) is subject to property taxation where an Indian resides within the Colville Indian Reservation and cultivates land on an allotment for which he holds a fee patent. (2) Personal property (farm machinery) of an Indian is subject to property taxation where such Indian resides on an allotment for which a trust patent was issued, regardless of whether such land is located inside or outside the boundaries of the Colville Indian Reservation. (3) In the case of intermarriage between an Indian woman and a white man, nonissue personal property acquired by the parties after marriage is subject to property taxation, even though such personalty is sued upon trust patent land.  Issue property acquired by the Indian prior to marriage, which is subsequently identifiable, and that acquired by the Indian after marriage which has not lost its identity as issue property, is not subject to property taxation. (4) Land located within the Colville Indian Reservation which is owned by nonIndians is subject to property taxation. (5)  Permanent improvements upon land being held by Indians under trust patents are not subject to property taxation as personalty.
Content Bottom Graphic
AGO Logo