HEARTH Act Approval of Business Leasing Regulations, 13292-13293 [2018-06235]
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Federal Register / Vol. 83, No. 60 / Wednesday, March 28, 2018 / Notices
species unless a Federal permit is issued
that allows such activities. The ESA
requires that we invite public comment
before issuing these permits.
We must receive written data or
comments on the applications at the
address given in ADDRESSES by April 27,
2018.
DATES:
Reviewing Documents:
Documents and other information
submitted with the applications are
available for review, subject to the
requirements of the Privacy Act and
Freedom of Information Act, by any
party who submits a written request for
a copy of such documents to the
following office within 30 days of the
date of publication of this notice (see
DATES): U.S. Fish and Wildlife Service
Regional Office, Ecological Services,
1875 Century Boulevard, Atlanta, GA
30345 (Attn: Karen Marlowe, Permit
Coordinator).
ADDRESSES:
Submitting Comments: If you wish to
comment, you may submit comments by
any one of the following methods:
• U.S. mail or hand-delivery: U.S.
Fish and Wildlife Service’s Regional
Office (see above).
• Email: permitsR4ES@fws.gov.
Please include your name and return
address in your email message. If you do
not receive a confirmation from the U.S.
Fish and Wildlife Service that we have
received your email message, contact us
directly at the telephone number listed
in FOR FURTHER INFORMATION CONTACT.
FOR FURTHER INFORMATION CONTACT:
Karen Marlowe, Permit Coordinator,
404–679–7097 (telephone) or 404–679–
7081 (fax).
SUPPLEMENTARY INFORMATION: We invite
review and comment from local, State,
and Federal agencies and the public on
applications we have received for
permits to conduct certain activities
with endangered and threatened species
under section 10(a)(1)(A) of the
Endangered Species Act of 1973, as
amended (16 U.S.C. 1531 et seq.; ESA),
and our regulations in the Code of
Federal Regulations (CFR) at 50 CFR
part 17. With some exceptions, the ESA
prohibits activities with listed species
unless a Federal permit is issued that
allows such activities. The ESA requires
that we invite public comment before
issuing these permits.
Public Availability of Comments
Before including your address, phone
number, email address, or other
personal identifying information in your
comment, you should be aware that
your entire comment—including your
personal identifying information—may
be made publicly available at any time.
While you can ask us in your comment
to withhold your personal identifying
information from public review, we
cannot guarantee that we will be able to
do so.
PERMIT APPLICATIONS
Permit
application
No.
TE 22311A–4
Applicant
Tennessee
Aquarium,
Chattanooga,
TN.
Species/Numbers
Location
Activity
Type of take
Blue shiner (Cyprinella caerulea),
Amber
darter
(Percina
antesella), Cumberland darter
(Etheostoma
susanae),
Goldline
darter
(Percina
aurolineata),
Conasauga
logperch (Percina jenkinsi),
Snail darter (Percina tanasi),
and Laurel dace (Chrosomus
saylori).
Alabama, Georgia, Kentucky,
North Carolina, Tennessee, and
Virginia.
Presence/absence surveys,
tissue collection
for genetic
analysis, and
captive propagation research.
Capture, identify, take fin clips,
and release all of the identified
species, and capture, transport
and maintain in captivity up to
10 Conasauga logperch and up
to 80 laurel dace.
Authority
We provide this notice under section
10(c) of the Act.
Leopoldo Miranda,
Assistant Regional Director, Ecological
Services, Southeast Region.
[FR Doc. 2018–06202 Filed 3–27–18; 8:45 am]
BILLING CODE 4333–15–P
DEPARTMENT OF THE INTERIOR
HEARTH Act. With this approval, the
Tribe is authorized to enter into the
following type of leases without BIA
approval: Business and other authorized
purposes.
FOR FURTHER INFORMATION CONTACT: Ms.
Sharlene Round Face, Bureau of Indian
Affairs, Division of Real Estate Services,
1849 C Street NW, MS–4642–MIB,
Washington, DC 20240, telephone: (202)
208–3615.
SUPPLEMENTARY INFORMATION:
Bureau of Indian Affairs
I. Summary of the HEARTH Act
[189A2100DD/AAKC001030/
A0A501010.999900]
The HEARTH (Helping Expedite and
Advance Responsible Tribal
Homeownership) Act of 2012 (the 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 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. The Act
daltland on DSKBBV9HB2PROD with NOTICES
HEARTH Act Approval of Business
Leasing Regulations
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
AGENCY:
On December 29, 2017, the
Bureau of Indian Affairs (BIA) approved
the Torres Martinez Desert Cahuilla
Indians leasing regulations under the
SUMMARY:
VerDate Sep<11>2014
21:28 Mar 27, 2018
Jkt 244001
PO 00000
Frm 00071
Fmt 4703
Sfmt 4703
Permit action
Renewal and
Amendment.
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 Act
requires the Secretary to approve tribal
regulations if the tribal regulations are
consistent with the Department’s leasing
regulations at 25 CFR part 162 and
provide for an environmental review
process that meets requirements set
forth in the Act. This notice announces
that the Secretary, through the Assistant
Secretary—Indian Affairs, has approved
the tribal regulations for the Torres
Martinez Desert Cahuilla Indians.
II. Federal Preemption of State and
Local Taxes
The Department’s regulations
governing the surface leasing of trust
and restricted Indian lands specify that,
E:\FR\FM\28MRN1.SGM
28MRN1
daltland on DSKBBV9HB2PROD with NOTICES
Federal Register / Vol. 83, No. 60 / Wednesday, March 28, 2018 / Notices
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 72,440, 72,447–48
(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 nonIndians 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 selfgovernment,’’ 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 72,447–48, 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
VerDate Sep<11>2014
20:30 Mar 27, 2018
Jkt 244001
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).
Just like BIA’s surface leasing
regulations, tribal regulations under the
HEARTH Act pervasively cover all
aspects of leasing. See Guidance for the
Approval of Tribal Leasing Regulations
under the HEARTH Act, NPM–TRUS–
29 (effective Jan. 16, 2013) (providing
guidance on Federal review process to
ensure consistency of proposed tribal
regulations with Part 162 regulations
and listing required tribal regulatory
provisions). 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
PO 00000
Frm 00072
Fmt 4703
Sfmt 4703
13293
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 Torres
Martinez Desert Cahuilla Indians.
Dated: December 29, 2017.
John Tahsuda,
Principal Deputy Assistant Secretary—Indian
Affairs, Exercising the Authority of the
Assistant Secretary—Indian Affairs.
[FR Doc. 2018–06235 Filed 3–27–18; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[189A2100DD/AAKC001030/
A0A501010.999900]
HEARTH Act Approval of Ramona
Band of Cahuilla’s Business Site
Leasing Ordinance
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
AGENCY:
On December 29, 2017, the
Bureau of Indian Affairs (BIA) approved
the Ramona Band of Cahuilla’s leasing
regulations under the Helping Expedite
and Advance Responsible Tribal
Homeownership Act of 2012 (HEARTH
Act). With this approval, the Tribe is
authorized to enter into leases for
business purposes without further BIA
approval.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Sharlene Round Face, Bureau of Indian
Affairs, Division of Real Estate Services,
1849 C Street NW, MS–4642–MIB,
Washington, DC 20240, at (202) 208–
3615.
SUPPLEMENTARY INFORMATION:
I. Summary of the HEARTH Act
The HEARTH Act of 2012 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 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. The 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
E:\FR\FM\28MRN1.SGM
28MRN1
]]>Agencies
[Federal Register Volume 83, Number 60 (Wednesday, March 28, 2018)]
[Notices]
[Pages 13292-13293]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-06235]
-----------------------------------------------------------------------
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[189A2100DD/AAKC001030/A0A501010.999900]
HEARTH Act Approval of Business Leasing Regulations
AGENCY: Bureau of Indian Affairs, Interior.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: On December 29, 2017, the Bureau of Indian Affairs (BIA)
approved the Torres Martinez Desert Cahuilla Indians leasing
regulations under the HEARTH Act. With this approval, the Tribe is
authorized to enter into the following type of leases without BIA
approval: Business and other authorized purposes.
FOR FURTHER INFORMATION CONTACT: Ms. Sharlene Round Face, Bureau of
Indian Affairs, Division of Real Estate Services, 1849 C Street NW, MS-
4642-MIB, Washington, DC 20240, telephone: (202) 208-3615.
SUPPLEMENTARY INFORMATION:
I. Summary of the HEARTH Act
The HEARTH (Helping Expedite and Advance Responsible Tribal
Homeownership) Act of 2012 (the 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 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. The 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 Act
requires the Secretary to approve tribal regulations if the tribal
regulations are consistent with the Department's leasing regulations at
25 CFR part 162 and provide for an environmental review process that
meets requirements set forth in the Act. This notice announces that the
Secretary, through the Assistant Secretary--Indian Affairs, has
approved the tribal regulations for the Torres Martinez Desert Cahuilla
Indians.
II. Federal Preemption of State and Local Taxes
The Department's regulations governing the surface leasing of trust
and restricted Indian lands specify that,
[[Page 13293]]
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 72,440, 72,447-48
(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 72,447-48, 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).
Just like BIA's surface leasing regulations, tribal regulations
under the HEARTH Act pervasively cover all aspects of leasing. See
Guidance for the Approval of Tribal Leasing Regulations under the
HEARTH Act, NPM-TRUS-29 (effective Jan. 16, 2013) (providing guidance
on Federal review process to ensure consistency of proposed tribal
regulations with Part 162 regulations and listing required tribal
regulatory provisions). 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
Torres Martinez Desert Cahuilla Indians.
Dated: December 29, 2017.
John Tahsuda,
Principal Deputy Assistant Secretary--Indian Affairs, Exercising the
Authority of the Assistant Secretary--Indian Affairs.
[FR Doc. 2018-06235 Filed 3-27-18; 8:45 am]
BILLING CODE 4337-15-P
