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TAYLOR v. HEARNE

No. 78-3501.

637 F.2d 689 (1981)

Earl L. TAYLOR, Plaintiff/Appellant, v. Glenn HEARNE; F. Earl Corin, as Tax Collector of Placer County; Frank R. Chilton as Assessor of Placer County; Placer County, California; and State of California, Defendants/Appellees.

United States Court of Appeals, Ninth Circuit.

Decided January 26, 1981.

Rehearing and Rehearing Denied April 23, 1981.

Attorney(s) appearing for the Case

George Forman, Oakland, Cal., for plaintiff/appellant.

Joan R. Dowis, Auburn, Cal., Derry L. Knight, Deputy Atty. Gen., Sacramento, Cal., for defendants/appellees.

Before WRIGHT, KENNEDY and ALARCON, Circuit Judges.

Rehearing and Rehearing En Banc Denied April 23, 1981.

ALARCON, Circuit Judge:

This is an appeal from a judgment of dismissal under Federal Rules of Civil Procedure Rule 12(b)(6) for failure to state a claim upon which relief can be granted. The question presented is whether former Indian land has retained its tax exempt status because of the Secretary of the Interior's failure to install sanitation and water facilities...

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