Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > I > 525.0000 INDIANS AND INDIAN LANDS > 525.0006

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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I

525.0000 INDIANS AND INDIAN LANDS

Annotation 525.0006

525.0006 Developer of Indian Lands. Improvements constructed on an Indian reservation and owned by a partnership (general or limited) to be used for bingo are assessable unless the partnership qualifies as an "Indian organization" i.e., one in which all partners are Indians. If one partner is a non-Indian, the partnership is not an "Indian organization." C 11/8/1984.