HEARTH Act Approval of Chemehuevi Indian Tribe Regulations, 72607-72609 [2016-25373]
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Federal Register / Vol. 81, No. 203 / Thursday, October 20, 2016 / Notices
Republic of South Africa, for the
purpose of enhancement of the survival
of the species.
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IL; PRT–03197C
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Applicant: David McNeil, Buhl, AL;
PRT–05019C
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Marine Mammals
Applicant: Anthony Pagano, USGS/
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PRT–77245B
The applicant requests an amendment
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Concurrent with publishing this
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Brenda Tapia,
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Authority.
[FR Doc. 2016–25382 Filed 10–19–16; 8:45 am]
BILLING CODE 4310–55–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[178A2100DD/AAKC001030/
A0A501010.999900 253G]
Model Indian Juvenile Code
AGENCY:
Bureau of Indian Affairs,
Interior.
Notice of availability.
ACTION:
mstockstill on DSK3G9T082PROD with NOTICES
SUMMARY:
The Bureau of Indian Affairs
is announcing availability of the final
version of the updated 2016 Model
Indian Juvenile Code. The updated
Model Indian Juvenile Code is intended
as a tool to assist Indian Tribes in
creating or revising their juvenile codes.
FOR FURTHER INFORMATION CONTACT:
Natasha Anderson, Deputy Associate
Director, Tribal Justice Support
Directorate, Office of Justice Services,
Bureau of Indian Affairs, (202) 513–
0367 or BIA_Tribal_Courts@bia.gov.
SUPPLEMENTARY INFORMATION:
I. Background
The BIA initially contracted with the
National Indian Justice Center to
develop the first Code in 1988 after the
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16:40 Oct 19, 2016
Jkt 241001
passage Public Law 99–570, title IV,
section 4221, which required the
creation of a ‘‘Model Indian Juvenile
Code’’ (25 U.S.C. 2454).
Most codes should be updated on a
regular basis; and it has been over 25
years since the initial Model Indian
Juvenile Code was created.
Additionally, after the passage of the
Tribal Law and Order Act of 2010, a
Memorandum of Agreement among DOI,
DOJ, and DHHS was developed to
establish a framework for collaboration
that results in the coordination of
resources and programs. The MOA
specifically referenced 25 U.S.C. 2454
and the Model Indian Juvenile Code.
Since the creation of the initial Model
Indian Juvenile Code, much has
changed in the field of juvenile justice.
Since the late 1980s, many jurisdictions
have engaged in reforms of their
juvenile justice systems in response to
research finding that the standard
juvenile justice system model used in
the United States showed no impact to
juvenile delinquency and may have, in
fact, increased delinquency rates.
Research has also found that adolescent
brains develop later in life than
previously thought. Researchers,
advocates and policy makers urge
changes to the more punitive models of
juvenile justice and encourage systems
that are more restorative.
After contracting with the Center of
Indigenous Research & Justice (CIRJ),
the BIA shepherded an ‘‘information
gathering phase’’ beginning with a
workshop to discuss a plan of action in
updating the Code, at the Office on
Victims of Crime’s National Indian
Nations Conference in Palm Springs,
California on December 12, 2014. In
April 2015, BIA made available a
Discussion Draft on the BIA Web site for
review and comment. The CIRJ
contractor presented details on the
Discussion Draft at the 2015 Annual
Federal Bar Indian Law Conference. The
BIA held a listening session on the
Discussion Draft at the 2015 National
Congress of American Indians’ Mid-Year
Conference in Saint Paul, Minnesota.
NCAI hosted a follow-up webinar in
November 2015 on Juvenile Justice with
a focus on the principles of the Model
Indian Juvenile Code update.
On February 24, 2016, the BIA
announced the availability of the Draft
2016 Model Indian Juvenile Code for
Consultation. Four telephonic Tribal
consultation sessions were held on
March 30–31 and April 13–14, 2016 in
addition to an in-person listening
session on April 6, 2016, at the Annual
Conference of the National Indian Child
Welfare Association. Written Comments
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Frm 00046
Fmt 4703
Sfmt 4703
72607
were also accepted with a deadline of
May 27, 2016.
II. Summary of the Model Indian
Juvenile Code
The 2016 Model Indian Juvenile Code
is divided into three categories: (1)
Delinquency; (2) Child in Need of
Services; and (3) Truancy.
The 2016 Model Indian Juvenile Code
focuses on several principles including,
but not limited to:
• Ability to divert out of formal
process at each decision point;
• Embeds right to counsel for
juveniles in delinquency/truancy;
• Restricts use of detention;
• Commentary on choices made in
the code and discussion of options for
implementation—including diversion
examples;
• Distinguishing between delinquent
acts and need for services;
Æ For delinquent acts, focus on
supervision, treatment and
rehabilitation;
• Process ensuring rights of parties;
and
• Coordination of services.
We have considered the comments
received on the draft; and now issue the
updated and annotated Model Indian
Juvenile Code available at: https://www
.bia.gov/cs/groups/xojs/documents/
document/idc2-047015.pdf or by
contacting the person listed in the FOR
FURTHER INFORMATION CONTACT section of
this notice. The updated Code is
available in both an Annotated PDF and
a Microsoft Word version which can be
adapted for each Tribe’s needs. Further
information is available on the Tribal
Justice Support Directorate’s page at
https://www.bia.gov/WhoWeAre/BIA/
OJS/ojs-services/ojs-tjs/index.htm.
Dated: October 7, 2016.
Lawrence Roberts,
Principal Deputy Assistant Secretary—Indian
Affairs.
[FR Doc. 2016–25374 Filed 10–19–16; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[178A2100DD/AAKC001030/
A0A501010.999900 253G]
HEARTH Act Approval of Chemehuevi
Indian Tribe Regulations
AGENCY:
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
SUMMARY:
On October 7, 2016, the
Bureau of Indian Affairs (BIA) approved
the Chemehuevi Indian Tribe of the
E:\FR\FM\20OCN1.SGM
20OCN1
72608
Federal Register / Vol. 81, No. 203 / Thursday, October 20, 2016 / Notices
Chemehuevi Reservation, California
leasing regulations under the Helping
Expedite and Advance Responsible
Tribal Homeownership Act of 2012
(HEARTH Act). With this approval, the
Chemehuevi Indian Tribe is authorized
to enter into business site leases without
further BIA approval.
FOR FURTHER INFORMATION CONTACT: Ms.
Sharlene Round Face, Bureau of Indian
Affairs, Division of Real Estate Services,
MS–4642–MIB, 1849 C Street NW.,
Washington, DC 20240, at (202) 208–
3615.
SUPPLEMENTARY INFORMATION:
mstockstill on DSK3G9T082PROD with NOTICES
I. Summary of the HEARTH Act
The HEARTH Act makes a voluntary,
alternative land leasing process
available to Tribes, by amending the
Indian Long-Term Leasing Act of 1955,
25 U.S.C. 415. The HEARTH Act
authorizes Tribes to negotiate and enter
into agricultural and business leases of
Tribal trust lands with a primary term
of 25 years, and up to two renewal terms
of 25 years each, without the approval
of the Secretary of the Interior
(Secretary). The HEARTH Act also
authorizes tribes to enter into leases for
residential, recreational, religious or
educational purposes for a primary term
of up to 75 years without the approval
of the Secretary. Participating Tribes
develop Tribal leasing regulations,
including an environmental review
process, and then must obtain the
Secretary’s approval of those regulations
prior to entering into leases. The
HEARTH Act requires the Secretary to
approve Tribal regulations if the Tribal
regulations are consistent with the
Department of the Interior’s
(Department) leasing regulations at 25
CFR part 162 and provide for an
environmental review process that
meets requirements set forth in the
HEARTH Act. This notice announces
that the Secretary, through the Assistant
Secretary—Indian Affairs, has approved
the Tribal regulations for the
Chemehuevi Indian Tribe of the
Chemehuevi Reservation, California.
II. Federal Preemption of State and
Local Taxes
The Department’s regulations
governing the surface leasing of trust
and restricted Indian lands specify that,
subject to applicable Federal law,
permanent improvements on leased
land, leasehold or possessory interests,
and activities under the lease are not
subject to State and local taxation and
may be subject to taxation by the Indian
Tribe with jurisdiction. See 25 CFR
162.017. As explained further in the
preamble to the final regulations, the
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16:40 Oct 19, 2016
Jkt 241001
Federal government has a strong interest
in promoting economic development,
self-determination, and Tribal
sovereignty. 77 FR 72440, 72447–48
(December 5, 2012). The principles
supporting the Federal preemption of
State law in the field of Indian leasing
and the taxation of lease-related
interests and activities applies with
equal force to leases entered into under
Tribal leasing regulations approved by
the Federal government pursuant to the
HEARTH Act.
Section 5 of the Indian Reorganization
Act, 25 U.S.C. 465, preempts State and
local taxation of permanent
improvements on trust land.
Confederated Tribes of the Chehalis
Reservation v. Thurston County, 724
F.3d 1153, 1157 (9th Cir. 2013) (citing
Mescalero Apache Tribe v. Jones, 411
U.S. 145 (1973)). Similarly, section 465
preempts State taxation of rent
payments by a lessee for leased trust
lands, because ‘‘tax on the payment of
rent is indistinguishable from an
impermissible tax on the land.’’ See
Seminole Tribe of Florida v. Stranburg,
No. 14–14524, *13–*17, n.8 (11th Cir.
2015). In addition, as explained in the
preamble to the revised leasing
regulations at 25 CFR part 162, Federal
courts have applied a balancing test to
determine whether State and local
taxation of non-Indians on the
reservation is preempted. White
Mountain Apache Tribe v. Bracker, 448
U.S. 136, 143 (1980). The Bracker
balancing test, which is conducted
against a backdrop of ‘‘traditional
notions of Indian self-government,’’
requires a particularized examination of
the relevant State, Federal, and Tribal
interests. We hereby adopt the Bracker
analysis from the preamble to the
surface leasing regulations, 77 FR at
72447–48, as supplemented by the
analysis below.
The strong Federal and Tribal
interests against State and local taxation
of improvements, leaseholds, and
activities on land leased under the
Department’s leasing regulations apply
equally to improvements, leaseholds,
and activities on land leased pursuant to
Tribal leasing regulations approved
under the HEARTH Act. Congress’s
overarching intent was to ‘‘allow tribes
to exercise greater control over their
own land, support self-determination,
and eliminate bureaucratic delays that
stand in the way of homeownership and
economic development in tribal
communities.’’ 158 Cong. Rec. H. 2682
(May 15, 2012). The HEARTH Act was
intended to afford Tribes ‘‘flexibility to
adapt lease terms to suit [their] business
and cultural needs’’ and to ‘‘enable
PO 00000
Frm 00047
Fmt 4703
Sfmt 4703
[Tribes] to approve leases quickly and
efficiently.’’ Id. at 5–6.
Assessment of State and local taxes
would obstruct these express Federal
policies supporting Tribal economic
development and self-determination,
and also threaten substantial Tribal
interests in effective Tribal government,
economic self-sufficiency, and territorial
autonomy. See Michigan v. Bay Mills
Indian Community, 134 S. Ct. 2024,
2043 (2014) (Sotomayor, J., concurring)
(determining that ‘‘[a] key goal of the
Federal Government is to render Tribes
more self-sufficient, and better
positioned to fund their own sovereign
functions, rather than relying on Federal
funding’’). The additional costs of State
and local taxation have a chilling effect
on potential lessees, as well as on a
Tribe that, as a result, might refrain from
exercising its own sovereign right to
impose a Tribal tax to support its
infrastructure needs. See id. at 2043–44
(finding that State and local taxes
greatly discourage tribes from raising tax
revenue from the same sources because
the imposition of double taxation would
impede tribal economic growth).
Similar to BIA’s surface leasing
regulations, Tribal regulations under the
HEARTH Act pervasively cover all
aspects of leasing. See 25 U.S.C.
415(h)(3)(B)(i) (requiring Tribal
regulations be consistent with BIA
surface leasing regulations).
Furthermore, the Federal government
remains involved in the Tribal land
leasing process by approving the Tribal
leasing regulations in the first instance
and providing technical assistance,
upon request by a Tribe, for the
development of an environmental
review process. The Secretary also
retains authority to take any necessary
actions to remedy violations of a lease
or of the Tribal regulations, including
terminating the lease or rescinding
approval of the Tribal regulations and
reassuming lease approval
responsibilities. Moreover, the Secretary
continues to review, approve, and
monitor individual Indian land leases
and other types of leases not covered
under the Tribal regulations according
to the part 162 regulations.
Accordingly, the Federal and Tribal
interests weigh heavily in favor of
preemption of State and local taxes on
lease-related activities and interests,
regardless of whether the lease is
governed by Tribal leasing regulations
or Part 162. Improvements, activities,
and leasehold or possessory interests
may be subject to taxation by the
Chemehuevi Indian Tribe of the
Chemehuevi Reservation, California.
E:\FR\FM\20OCN1.SGM
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Federal Register / Vol. 81, No. 203 / Thursday, October 20, 2016 / Notices
Dated: October 7, 2016.
Lawrence S. Roberts,
Principal Deputy Assistant Secretary—Indian
Affairs.
[FR Doc. 2016–25373 Filed 10–19–16; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Land Management
[LLNVL02000 L58480000.EU0000 241A; N–
89322; N–89336; N–89778; MO #
4500095617]
Notice of Realty Action: Proposed
Competitive Sale of Public Lands in
Lincoln County, NV
AGENCY:
Mount Diablo Meridian
Bureau of Land Management,
Interior.
Notice of realty action.
ACTION:
SUMMARY:
The Bureau of Land
Management (BLM) proposes to offer by
competitive sale three parcels of public
land totaling 165.92 acres in Lincoln
County, Nevada, at no less than the
appraised fair market values (FMV) of
$154,000 for N–89778, containing 12.20
acres; $145,000 for N–89322 containing
143.72 acres; and $140,000 for N–89336
containing 10.00 acres. The sale will be
subject to the applicable provision of
the Federal Land Policy and
Management Act of 1976 (FLPMA), as
amended, and applicable BLM land sale
regulations.
DATES: Interested persons may submit
written comments to the BLM at the
address below. The BLM must receive
the comments on or before December 5,
2016. The sale by sealed bid and oral
public auction will be held on January
10, 2017, at 1:00 p.m., Pacific Time at
the Caliente Railroad Depot, 100 Depot
Avenue, Caliente, NV 89008. The BLM
will start accepting sealed bids
beginning December 29, 2016. Sealed
bids must be received at the BLM, Ely
District Office no later than 4:30 p.m.,
Pacific Time on January 6, 2017. The
BLM will open sealed bids on the day
of the sale just prior to the oral bidding.
ADDRESSES: Send written comments
concerning this notice and submit
sealed bids to Ely District Office, Bureau
of Land Management, 702 N. Industrial
Way, Ely, NV 89301.
mstockstill on DSK3G9T082PROD with NOTICES
FOR FURTHER INFORMATION CONTACT:
Susan Grande, Realty Specialist, Ely
District Office, 702 N. Industrial Way,
Ely, NV 89301 or by telephone at 775–
289–1809 or by email at sgrande@
blm.gov; or Chris Carlton, Field
Manager, Caliente Field Office, at 775–
726–8100 or by email at ccarlton@
blm.gov or https://www.blm.gov/nv/st/
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16:40 Oct 19, 2016
Jkt 241001
en/fo/ely_field_office.html. Persons who
use a telecommunications device for the
deaf (TDD) may call the Federal Relay
Service at 1–800–877–8339 to contact
the above individual during normal
business hours. The Service is available
24 hours a day, 7 days a week, to leave
a message or question with the above
individual. You will receive a reply
during normal business hours.
SUPPLEMENTARY INFORMATION: The BLM
will conduct a competitive sale (N–
89322, N–89336, N–89778) for three
parcels totaling 165.92 acres of public
land in Lincoln County described as
follows:
N–89322
Parcel 1
T. 3 S., R. 60 E.,
Sec. 35, lots 1 and 3.
T. 4 S., R. 60 E.,
Sec. 1, NW1⁄4SW1⁄4SW1⁄4.
T. 4 S., R. 60 E.,
Sec. 2, lot 5.
T. 4 S., R. 60 E.,
Sec. 2, lot 8.
T. 4 S., R. 60 E.,
Sec. 11, N1⁄2SW1⁄4SE1⁄4.
T. 4 S., R. 60 E.,
Sec. 11, S1⁄2NW1⁄4SE1⁄4NW1⁄4,
S1⁄2NE1⁄4SE1⁄4NW1⁄4, and S1⁄2SE1⁄4NW1⁄4.
The area described aggregates 143.72 acres.
N–89336
T. 6 S., R. 61 E.,
Sec. 29, lots 8 and 9, and
S1⁄2SW1⁄4NE1⁄4SW1⁄4.
The area described contains 10.00 acres.
N–89778
T. 6 S., R. 61 E.,
Sec. 32, lots 4 and 6.
The area described contains 12.20 acres.
The total area aggregates 165.92 acres.
Upon publication of this Notice in the
Federal Register, the described land
will be segregated from all forms of
appropriation under the public land
laws, except for the sale provisions of
FLPMA. Upon publication and until
completion of the sale, the BLM will no
longer accept land use applications
affecting the identified public lands,
except applications for the amendment
of previously filed right-of-way (ROW)
applications or existing authorizations
to increase the term of the grants in
accordance with 43 CFR 2807.15 and
2886.15. The segregated effect will
terminate upon issuance of a patent,
publication in the Federal Register of a
termination of the segregation, or on
October 22, 2018, unless extended by
the BLM State Director, Nevada in
accordance with 43 CFR 2711.1–2(d)
prior to the termination date.
These tracts of public land meet the
disposal criteria consistent with Section
PO 00000
Frm 00048
Fmt 4703
Sfmt 4703
72609
203 of FLPMA and the BLM Ely District
Record of Decision and Approved
Resource Management Plan (ROD/RMP)
dated August 20, 2008. The parcels are
suitable for disposal and would be in
compliance with Public Law 108–424,
Lincoln County Conservation,
Recreation, and Development Act
(LCCRDA), enacted on November 30,
2004, and conform to the ROD/RMP as
referenced in the Lands and Realty
objectives LR–8, page 66; and Appendix
B, page B–1. An Environmental
Assessment NV–L030–2015–0027 was
prepared and a decision record signed
on January 8, 2016. All documents
including a map and the appraisal for
the sale are available for review at the
BLM Caliente Field Office.
FLPMA Section 209, 43 U.S.C.
1719(a), states that ‘‘[a]ll conveyances of
title issued by the Secretary . . . shall
reserve to the United States all minerals
in the lands.’’ The BLM prepared a
mineral potential report dated July 22,
2014, which concluded that no
significant mineral resource value will
be affected by the disposal of these
parcels. These parcels are not required
for any Federal purposes, and their
disposal is in the public interest and
meets the intent of the LCCRDA.
In accordance with the policy
direction in 43 CFR Section 2710.0–
6(c)(3)(i), a competitive sale of public
land may be used where ‘‘there would
be a number of interested parties
bidding for the lands and (A) wherever
in the judgment of the authorized officer
the lands are accessible and usable
regardless of adjoining land ownership
and (B) wherever the lands are within
a developing or urbanizing area and
land values are increasing due to their
location and interest on the competitive
market.’’ The BLM examined the parcels
and found them to be consistent with
and suitable for disposal using
competitive sale procedures.
Competitive Sale Procedures as
prescribed by 43 CFR Section 2711.3–1:
Sales Procedures: Registration for oral
bidding will begin at 12:00 p.m., Pacific
Time at the Depot Building, 100 Depot
Avenue, Council Chambers Room,
Caliente, NV 89008, on the day of the
sale. There will be no prior registration
before the sale date. The public sale
auction will be through sealed and oral
bids. To determine the high bids among
the qualified bids received, the sealed
bids must be received at the place of the
sale prior to the hour fixed in the notice.
They will be opened and recorded on
the day of the sale. The highest bid
above FMV of the sealed bids will set
the starting point for oral bidding on a
parcel. Parcels that receive no qualified
sealed bids will begin at the established
E:\FR\FM\20OCN1.SGM
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]]>Agencies
[Federal Register Volume 81, Number 203 (Thursday, October 20, 2016)]
[Notices]
[Pages 72607-72609]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-25373]
-----------------------------------------------------------------------
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[178A2100DD/AAKC001030/A0A501010.999900 253G]
HEARTH Act Approval of Chemehuevi Indian Tribe Regulations
AGENCY: Bureau of Indian Affairs, Interior.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: On October 7, 2016, the Bureau of Indian Affairs (BIA)
approved the Chemehuevi Indian Tribe of the
[[Page 72608]]
Chemehuevi Reservation, California leasing regulations under the
Helping Expedite and Advance Responsible Tribal Homeownership Act of
2012 (HEARTH Act). With this approval, the Chemehuevi Indian Tribe is
authorized to enter into business site leases without further BIA
approval.
FOR FURTHER INFORMATION CONTACT: Ms. Sharlene Round Face, Bureau of
Indian Affairs, Division of Real Estate Services, MS-4642-MIB, 1849 C
Street NW., Washington, DC 20240, at (202) 208-3615.
SUPPLEMENTARY INFORMATION:
I. Summary of the HEARTH Act
The HEARTH Act makes a voluntary, alternative land leasing process
available to Tribes, by amending the Indian Long-Term Leasing Act of
1955, 25 U.S.C. 415. The HEARTH Act authorizes Tribes to negotiate and
enter into agricultural and business leases of Tribal trust lands with
a primary term of 25 years, and up to two renewal terms of 25 years
each, without the approval of the Secretary of the Interior
(Secretary). The HEARTH Act also authorizes tribes to enter into leases
for residential, recreational, religious or educational purposes for a
primary term of up to 75 years without the approval of the Secretary.
Participating Tribes develop Tribal leasing regulations, including an
environmental review process, and then must obtain the Secretary's
approval of those regulations prior to entering into leases. The HEARTH
Act requires the Secretary to approve Tribal regulations if the Tribal
regulations are consistent with the Department of the Interior's
(Department) leasing regulations at 25 CFR part 162 and provide for an
environmental review process that meets requirements set forth in the
HEARTH Act. This notice announces that the Secretary, through the
Assistant Secretary--Indian Affairs, has approved the Tribal
regulations for the Chemehuevi Indian Tribe of the Chemehuevi
Reservation, California.
II. Federal Preemption of State and Local Taxes
The Department's regulations governing the surface leasing of trust
and restricted Indian lands specify that, subject to applicable Federal
law, permanent improvements on leased land, leasehold or possessory
interests, and activities under the lease are not subject to State and
local taxation and may be subject to taxation by the Indian Tribe with
jurisdiction. See 25 CFR 162.017. As explained further in the preamble
to the final regulations, the Federal government has a strong interest
in promoting economic development, self-determination, and Tribal
sovereignty. 77 FR 72440, 72447-48 (December 5, 2012). The principles
supporting the Federal preemption of State law in the field of Indian
leasing and the taxation of lease-related interests and activities
applies with equal force to leases entered into under Tribal leasing
regulations approved by the Federal government pursuant to the HEARTH
Act.
Section 5 of the Indian Reorganization Act, 25 U.S.C. 465, preempts
State and local taxation of permanent improvements on trust land.
Confederated Tribes of the Chehalis Reservation v. Thurston County, 724
F.3d 1153, 1157 (9th Cir. 2013) (citing Mescalero Apache Tribe v.
Jones, 411 U.S. 145 (1973)). Similarly, section 465 preempts State
taxation of rent payments by a lessee for leased trust lands, because
``tax on the payment of rent is indistinguishable from an impermissible
tax on the land.'' See Seminole Tribe of Florida v. Stranburg, No. 14-
14524, *13-*17, n.8 (11th Cir. 2015). In addition, as explained in the
preamble to the revised leasing regulations at 25 CFR part 162, Federal
courts have applied a balancing test to determine whether State and
local taxation of non-Indians on the reservation is preempted. White
Mountain Apache Tribe v. Bracker, 448 U.S. 136, 143 (1980). The Bracker
balancing test, which is conducted against a backdrop of ``traditional
notions of Indian self-government,'' requires a particularized
examination of the relevant State, Federal, and Tribal interests. We
hereby adopt the Bracker analysis from the preamble to the surface
leasing regulations, 77 FR at 72447-48, as supplemented by the analysis
below.
The strong Federal and Tribal interests against State and local
taxation of improvements, leaseholds, and activities on land leased
under the Department's leasing regulations apply equally to
improvements, leaseholds, and activities on land leased pursuant to
Tribal leasing regulations approved under the HEARTH Act. Congress's
overarching intent was to ``allow tribes to exercise greater control
over their own land, support self-determination, and eliminate
bureaucratic delays that stand in the way of homeownership and economic
development in tribal communities.'' 158 Cong. Rec. H. 2682 (May 15,
2012). The HEARTH Act was intended to afford Tribes ``flexibility to
adapt lease terms to suit [their] business and cultural needs'' and to
``enable [Tribes] to approve leases quickly and efficiently.'' Id. at
5-6.
Assessment of State and local taxes would obstruct these express
Federal policies supporting Tribal economic development and self-
determination, and also threaten substantial Tribal interests in
effective Tribal government, economic self-sufficiency, and territorial
autonomy. See Michigan v. Bay Mills Indian Community, 134 S. Ct. 2024,
2043 (2014) (Sotomayor, J., concurring) (determining that ``[a] key
goal of the Federal Government is to render Tribes more self-
sufficient, and better positioned to fund their own sovereign
functions, rather than relying on Federal funding''). The additional
costs of State and local taxation have a chilling effect on potential
lessees, as well as on a Tribe that, as a result, might refrain from
exercising its own sovereign right to impose a Tribal tax to support
its infrastructure needs. See id. at 2043-44 (finding that State and
local taxes greatly discourage tribes from raising tax revenue from the
same sources because the imposition of double taxation would impede
tribal economic growth).
Similar to BIA's surface leasing regulations, Tribal regulations
under the HEARTH Act pervasively cover all aspects of leasing. See 25
U.S.C. 415(h)(3)(B)(i) (requiring Tribal regulations be consistent with
BIA surface leasing regulations). Furthermore, the Federal government
remains involved in the Tribal land leasing process by approving the
Tribal leasing regulations in the first instance and providing
technical assistance, upon request by a Tribe, for the development of
an environmental review process. The Secretary also retains authority
to take any necessary actions to remedy violations of a lease or of the
Tribal regulations, including terminating the lease or rescinding
approval of the Tribal regulations and reassuming lease approval
responsibilities. Moreover, the Secretary continues to review, approve,
and monitor individual Indian land leases and other types of leases not
covered under the Tribal regulations according to the part 162
regulations.
Accordingly, the Federal and Tribal interests weigh heavily in
favor of preemption of State and local taxes on lease-related
activities and interests, regardless of whether the lease is governed
by Tribal leasing regulations or Part 162. Improvements, activities,
and leasehold or possessory interests may be subject to taxation by the
Chemehuevi Indian Tribe of the Chemehuevi Reservation, California.
[[Page 72609]]
Dated: October 7, 2016.
Lawrence S. Roberts,
Principal Deputy Assistant Secretary--Indian Affairs.
[FR Doc. 2016-25373 Filed 10-19-16; 8:45 am]
BILLING CODE 4337-15-P
