BIG HORN COUNTY ELECTRIC COOPERATIVE, INC., Plaintiff-Appellee,
v.
Denis ADAMS, Tax Commissioner of the Crow Tribe of Indians; Steven Stevens, and unknown members of the Crow Public Utility Commission; Ron Arneson, Honorable; Glen Birdin-ground, Honorable, Defendants-Appellants.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
Argued and Submitted June 8, 2000
Filed July 14, 2000
Attorney(s) appearing for the Case
John Fredericks, III, Fredericks, Pelcyger & Hester, Louisville, Colorado; Majel Russell, Crow Tribe of Indians, Billings, Montana, for the defendants-appellants.
James E. Torske, Hardin, Montana, for the plaintiff-appellee.
Jerilyn Decoteau, Indian Law Clinic, University of Colorado School of Law, Boulder, Colorado, for amicus Blackfeet, Tribe, Walker River Paiute Tribe, Confederated Tribes of the Umatilla Indian Reservation, and Pryamid Lake Paiute Tribe.
Michael Geiermann, Rolfson Schulz Lervick & Geiermann, Bismarck, North Dakota, for amicus Reservation Telephone Co-operative.
Elizabeth Ann Peterson, Ethan G. Shenkman, United States Department of Justice, Environment and Natural Resources Division, Washington, DC; Elizabeth Rodke, Office of the Solicitor, United States Department of Interior, Washington, DC, for amicus United States of America.
Michael E. Webster, Crowley, Haughey, Hanson, Toole & Dietrich, Billings, Montana, for amicus Interstate Natural Gas Association of America.
Reid Peyton Chambers, Arthur Lazarus, Jr., Colin C. Hampson, Sonosky, Chambers, Sachse & Endreson, Washington, DC, for amicus Assiniboine and Sioux Tribes of the Fort Peek Reservation.
Luralene D. Tapahe, Navajo Nation Department of Justice, Window Rock, Navajo Nation, Arizona, for amicus Navajo Nation.
Before: HUG, Chief Judge, GOODWIN, and BRUNETTI, Circuit Judges.
United States Court of Appeals, Ninth Circuit.
BRUNETTI, Circuit Judge:
The Crow Tribe ("Tribe") enacted the Railroad and Utility Tax Code ("RUTC"), which assesses a 3% tax on the full fair market value of all "utility property" located on tribal or trust lands within the exterior boundaries of the Crow Reservation ("Reservation"). Big Horn Electric Cooperative ("Big Horn") filed an action in federal district court against several tribal officials for injunctive and declaratory relief, contending that the Tribe...
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