LEECH LAKE BAND v. CASS COUNTY

No. 95-4263.

108 F.3d 820 (1997)

LEECH LAKE BAND OF CHIPPEWA INDIANS, Plaintiff/Appellant, v. CASS COUNTY, MINNESOTA; Sharon K. Anderson, in her official capacity as Cass County Auditor; Marge L. Daniels, in her official capacity as Cass County Treasurer; Steve Kuha, in his official capacity as Cass County Assessor; James Demgen, in his official capacity as Cass County Commissioner; John Stranne, in his official capacity as Cass County Commissioner; Glen Witham, in his official capacity as Cass County Commissioner; Erwin Ostlund, in his official capacity as Cass County Commissioner; Virgil Foster, in his official capacity as Cass County Commissioner, Defendants/Appellees. United States of America, Amicus Curiae. White Earth Band of Chippea Indians, Amicus Curiae. Fond Du Lac Band of Chippewa Indians, Amicus Curiae.

United States Court of Appeals, Eighth Circuit.

Decided March 6, 1997.

Rehearing and Suggestion for Rehearing Denied April 9, 1997.


Attorney(s) appearing for the Case

John M. Schoessler, Minneapolis, MN (Steven G. Thorne and Joseph F. Halloran, on brief), argued, for Plaintiff/Appellant.

Earl E. Maus, Walker, MN, argued, for Defendants/Appellees.

Before MAGILL, BRIGHT, and MURPHY, Circuit Judges.


Rehearing and Suggestion for Rehearing En Banc Denied April 9, 1997.

MURPHY, Circuit Judge.

This case involves the tax status of land within an Indian reservation which was once alienated from Indian ownership and subsequently reacquired by the tribe in fee simple. In 1993 Cass County, Minnesota levied an ad valorem tax on such fee land owned by the Leech Lake Band of Chippewa Indians. The Band paid the taxes under protest and sought a declaratory judgment...

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