Indian Gaming; Approval of Tribal-State Class III Gaming Compact Amendment in the State of South Dakota, 12273 [2019-06296]
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Federal Register / Vol. 84, No. 62 / Monday, April 1, 2019 / Notices
Mescalero Apache Tribe v. Jones, 411
U.S. 145 (1973)). Similarly, section 5108
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
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
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17:22 Mar 29, 2019
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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
Minnesota Chippewa Tribe, Minnesota,
Fond du Lac Band.
Dated: March 6, 2019.
Tara Sweeney,
Assistant Secretary, Indian Affairs.
[FR Doc. 2019–06295 Filed 3–29–19; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[190A2100DD/AAKC001030/
A0A501010.999900253G]
Indian Gaming; Approval of TribalState Class III Gaming Compact
Amendment in the State of South
Dakota
Bureau of Indian Affairs,
Interior.
ACTION: Notice.
AGENCY:
PO 00000
Frm 00084
Fmt 4703
Sfmt 4703
12273
This notice publishes the
approval of the Amended Gaming
Compact between the SissetonWahpeton Oyate of the Lake Traverse
Reservation (Tribe) and the State of
South Dakota (Amendment).
DATES: The compact amendment takes
effect on April 1, 2019.
FOR FURTHER INFORMATION CONTACT: Ms.
Paula L. Hart, Director, Office of Indian
Gaming, Office of the Deputy Assistant
Secretary—Policy and Economic
Development, Washington, DC 20240,
(202) 219–4066.
SUPPLEMENTARY INFORMATION: Under
section 11 of the Indian Gaming
Regulatory Act (IGRA) Public Law 100–
497, 25 U.S.C. 2701 et seq., the
Secretary of the Interior shall publish in
the Federal Register notice of approved
Tribal-State compacts for the purpose of
engaging in Class III gaming activities
on Indian lands. As required by 25 CFR
293.4, all compacts and amendments are
subject to review and approval by the
Secretary. The Amendment increases
the number of slot machines the Tribe
may operate, decreases certain
regulatory costs for emergency services
agreements, and eliminates tribal
contributions paid from pari-mutuel
gaming to schools. The Amendment is
approved.
SUMMARY:
Dated: March 13, 2019.
John Tahsuda,
Principal Deputy Assistant Secretary, Indian
Affairs.
[FR Doc. 2019–06296 Filed 3–29–19; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE INTERIOR
Bureau of Land Management
[LLCA942000 L57000000.BX0000 18X
L5017AR; MO#4500132333]
Filing of Plats of Survey: California
Bureau of Land Management,
Interior.
ACTION: Notice of official filing.
AGENCY:
The plats of survey of lands
described in this notice are scheduled to
be officially filed in the Bureau of Land
Management (BLM), California State
Office, Sacramento, California, 30
calendar days from the date of this
publication. The surveys, which were
executed at the request of the U.S.
Forest Service and the Bureau of Land
Management, are necessary for the
management of these lands.
DATES: Unless there are protests to this
action, the plats described in this notice
will be filed on May 1, 2019.
SUMMARY:
E:\FR\FM\01APN1.SGM
01APN1
Agencies
[Federal Register Volume 84, Number 62 (Monday, April 1, 2019)]
[Notices]
[Page 12273]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-06296]
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DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
[190A2100DD/AAKC001030/A0A501010.999900253G]
Indian Gaming; Approval of Tribal-State Class III Gaming Compact
Amendment in the State of South Dakota
AGENCY: Bureau of Indian Affairs, Interior.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This notice publishes the approval of the Amended Gaming
Compact between the Sisseton-Wahpeton Oyate of the Lake Traverse
Reservation (Tribe) and the State of South Dakota (Amendment).
DATES: The compact amendment takes effect on April 1, 2019.
FOR FURTHER INFORMATION CONTACT: Ms. Paula L. Hart, Director, Office of
Indian Gaming, Office of the Deputy Assistant Secretary--Policy and
Economic Development, Washington, DC 20240, (202) 219-4066.
SUPPLEMENTARY INFORMATION: Under section 11 of the Indian Gaming
Regulatory Act (IGRA) Public Law 100-497, 25 U.S.C. 2701 et seq., the
Secretary of the Interior shall publish in the Federal Register notice
of approved Tribal-State compacts for the purpose of engaging in Class
III gaming activities on Indian lands. As required by 25 CFR 293.4, all
compacts and amendments are subject to review and approval by the
Secretary. The Amendment increases the number of slot machines the
Tribe may operate, decreases certain regulatory costs for emergency
services agreements, and eliminates tribal contributions paid from
pari-mutuel gaming to schools. The Amendment is approved.
Dated: March 13, 2019.
John Tahsuda,
Principal Deputy Assistant Secretary, Indian Affairs.
[FR Doc. 2019-06296 Filed 3-29-19; 8:45 am]
BILLING CODE 4337-15-P