HEARTH Act Approval of Pawnee Nation of Oklahoma Leasing Ordinance, 74165-74166 [2022-26211]

Download as PDF Federal Register / Vol. 87, No. 231 / Friday, December 2, 2022 / Notices conservation and related scientific and advocacy activities • American Indian/Alaska Native/ Indigenous organizations • Academia • Other sectors, environmental justice organizations, private industry lotter on DSK11XQN23PROD with NOTICES1 Nominations should include a resume providing an adequate description of the nominee’s qualifications, including information that would enable DOI to make an informed decision regarding meeting the membership requirements of the Council and to permit DOI to contact a potential member. Members of the Council serve without compensation. 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Certification Statement: I hereby certify that the Advisory Council for Climate Adaptation Science is necessary, in the public interest, and is in connection to the responsibilities of the Department of the Interior under Section 2 of the Reorganization Plan No. 3 of 1950 (64 Stat. 1262) as amended, and the Consolidated Appropriations Act of 2008, Public Law 110–161 Division F, Title I. The Council is established in accordance with the provisions of the Federal Advisory Committee Act (FACA), as amended, 5 U.S.C. Appendix 2. Authority: 5 U.S.C. Appendix 2. Deb Haaland, Secretary, Department of the Interior. [FR Doc. 2022–26205 Filed 12–1–22; 8:45 am] BILLING CODE 4338–11–P VerDate Sep<11>2014 19:14 Dec 01, 2022 Jkt 259001 DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs [2231A2100DD/AAKC001030/ A0A501010.999900] HEARTH Act Approval of Pawnee Nation of Oklahoma Leasing Ordinance Bureau of Indian Affairs, Interior. ACTION: Notice. AGENCY: The Bureau of Indian Affairs (BIA) approved the Pawnee Nation of Oklahoma Leasing Ordinance under the Helping Expedite and Advance Responsible Tribal Homeownership Act of 2012 (HEARTH Act). With this approval, the Tribe is authorized to enter into agricultural, business, residential, wind and solar, public, religious, educational, recreational, cultural, and other purposes leases without further BIA approval. DATES: BIA issued the approval on November 22, 2022. FOR FURTHER INFORMATION CONTACT: Ms. Carla Clark, Bureau of Indian Affairs, Division of Real Estate Services, 1001 Indian School Road NW, Albuquerque, NM 87104, carla.clark@bia.gov, (702) 484–3233. SUPPLEMENTARY INFORMATION: SUMMARY: 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 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 PO 00000 Frm 00043 Fmt 4703 Sfmt 4703 74165 Secretary—Indian Affairs, has approved the Tribal regulations for the Pawnee Nation of Oklahoma. 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. 5108, 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 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, 799 F.3d 1324, 1331, 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 E:\FR\FM\02DEN1.SGM 02DEN1 lotter on DSK11XQN23PROD with NOTICES1 74166 Federal Register / Vol. 87, No. 231 / Friday, December 2, 2022 / Notices 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.’’ H. Rep. 112–427 at 6 (2012). 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, 572 U.S. 782, 810 (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 810–11 (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 VerDate Sep<11>2014 19:14 Dec 01, 2022 Jkt 259001 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 Pawnee Nation of Oklahoma. Bryan Newland, Assistant Secretary—Indian Affairs. [FR Doc. 2022–26211 Filed 12–1–22; 8:45 am] BILLING CODE 4337–15–P DEPARTMENT OF THE INTERIOR Bureau of Land Management [234 LLUT925000 L14400000.BJ0000 241A] Filing of Plats of Survey; Utah Bureau of Land Management, Interior. ACTION: Notice of filing. AGENCY: The Bureau of Land Management (BLM) publishes this notice to inform the public of the official filing of the plats of survey of the lands described below in the BLM Utah State Office, Salt Lake City, Utah. DATES: The plats of survey have been officially filed on the dates indicated below. SUMMARY: Written notices protesting a survey must be sent to the Utah State Director, BLM Utah State Office, 440 West 200 South, Suite 500, Salt Lake City, Utah 84101–1345. FOR FURTHER INFORMATION CONTACT: Matthew J. Kurchinski, Chief Cadastral Surveyor for Utah, BLM, Branch of Geographic Sciences, 440 West 200 South, Suite 500, Salt Lake City, Utah 84101–1345, telephone (801) 539–4139, or email mkurchin@blm.gov. Individuals in the United States who are deaf, deafblind, hard of hearing or have a speech disability may dial 711 (TTY, TDD, or TeleBraille) to access telecommunications relay services. Individuals outside the United States should use the relay services offered within their country to make international calls to the point-ofcontact in the United States. Please contact mkurchinski@blm.gov for more or for accommodation. SUPPLEMENTARY INFORMATION: The plats of survey described below represent ADDRESSES: PO 00000 Frm 00044 Fmt 4703 Sfmt 4703 surveys executed at the request of the BLM, Bureau of Indian Affairs (BIA) and the National Park Service (NPS) and are necessary for the management of these lands. The lands surveyed are represented on the following plats of survey: Salt Lake Meridian, Utah T. 11 S, R. 17 W, Group No. 1341, prepared at the request of the BLM, was accepted September 23, 2022, and officially filed October 14, 2022. T. 12 S, R. 17 W, Group No. 1341, prepared at the request of the BLM, was accepted September 23, 2022, and officially filed October 14, 2022. T. 11 S, R. 18 W, Group No. 1341, prepared at the request of the BLM, was accepted September 23, 2022, and officially filed October 14, 2022. T. 12 S, R. 18 W, Group No. 1341, prepared at the request of the BLM, was accepted September 23, 2022, and officially filed October 14, 2022. T. 35 S, R. 3 E, Group No. 1452, prepared at the request of the BLM, was accepted April 4, 2022, and officially filed April 11, 2022. T. 43 S, R. 3 E, Group No. 1429, prepared at the request of the NPS, was accepted September 30, 2022, and officially filed October 14, 2022. T. 42 S, R. 4 E, Group No. 1429, prepared at the request of the NPS, was accepted September 30, 2022, and officially filed October 14, 2022. T. 42 S, R. 5 E, Group No. 1429, prepared at the request of the NPS, was accepted September 30, 2022, and officially filed October 14, 2022. T. 42 S, R. 15 E, Group No. 1468, prepared at the request of the BIA, was accepted September 26, 2022, and officially filed October 14, 2022. T. 39 S, R. 22 E, Group No. 1472, prepared at the request of the BIA, was accepted September 30, 2022, and officially filed October 14, 2022. T. 43 S, R. 25 E, Group No. 1462, prepared at the request of the BIA, was accepted September 23, 2022, and officially filed October 27, 2022. Copies of the plats of survey and related field notes are available for public review in the BLM Utah State Office as a matter of information. A person or party who wishes to protest one or more of the above surveys must file a written notice within 30 calendar days from the date of this publication with the Utah State Director, BLM, at the address listed in the ADDRESSES section, stating they wish to protest. The notice of protest must identify the plat(s) of survey the person or party wishes to protest. A statement of reasons for the protest, if not filed with the notice of protest, must be filed with the Utah State Director within 30 calendar days after the notice of protest is filed. Before including your address, phone number, email address, or other E:\FR\FM\02DEN1.SGM 02DEN1

Agencies

[Federal Register Volume 87, Number 231 (Friday, December 2, 2022)]
[Notices]
[Pages 74165-74166]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-26211]


-----------------------------------------------------------------------

DEPARTMENT OF THE INTERIOR

Bureau of Indian Affairs

[2231A2100DD/AAKC001030/A0A501010.999900]


HEARTH Act Approval of Pawnee Nation of Oklahoma Leasing 
Ordinance

AGENCY: Bureau of Indian Affairs, Interior.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Bureau of Indian Affairs (BIA) approved the Pawnee Nation 
of Oklahoma Leasing Ordinance under the Helping Expedite and Advance 
Responsible Tribal Homeownership Act of 2012 (HEARTH Act). With this 
approval, the Tribe is authorized to enter into agricultural, business, 
residential, wind and solar, public, religious, educational, 
recreational, cultural, and other purposes leases without further BIA 
approval.

DATES: BIA issued the approval on November 22, 2022.

FOR FURTHER INFORMATION CONTACT: Ms. Carla Clark, Bureau of Indian 
Affairs, Division of Real Estate Services, 1001 Indian School Road NW, 
Albuquerque, NM 87104, [email protected], (702) 484-3233.

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 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 Pawnee 
Nation of Oklahoma.

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. 5108, 
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 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, 799 F.3d 1324, 1331, 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

[[Page 74166]]

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.'' H. Rep. 112-427 at 6 (2012).
    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, 572 U.S. 782, 810 
(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 810-11 (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 
Pawnee Nation of Oklahoma.

Bryan Newland,
Assistant Secretary--Indian Affairs.
[FR Doc. 2022-26211 Filed 12-1-22; 8:45 am]
BILLING CODE 4337-15-P


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