CHEHALIS CONFED. TRIBES v. EQUAL. THURSTON BD.

No. 10-35642.

724 F.3d 1153 (2013)

CONFEDERATED TRIBES OF the CHEHALIS RESERVATION, a federally recognized Indian tribe on its own behalf and as parens patriae for its members; CTGW, LLC, a limited liability company organized under Delaware law, Plaintiffs-Appellants, v. THURSTON COUNTY BOARD OF EQUALIZATION, a political subdivision of the State of Washington; John Morrison, Thurston County Board of Equalization member, in his official capacity; Bruce Reeves, Thurston County Board of Equalization member, in his official capacity; Thurston County, a political subdivision of the State of Washington; Steven Drew, Thurston County Assessor, in his official capacity; Shawn Myers, Thurston County Treasurer; Elizabeth Lyman, Thurston County Board of Equalization member, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed July 30, 2013.


Attorney(s) appearing for the Case

Gabriel S. Galanda and Anthony S. Broadman , Galanda Broadman, PLLC, Seattle, WA; Kevin M. Fong (argued) and Blaine I. Green , Pillsbury Winthrop Shaw Pittman, LLP, San Francisco, CA, for Plaintiffs-Appellants.

Jon Tunheim , Prosecuting Attorney, Jane Futterman and Scott C. Cushing (argued), Deputy Prosecuting Attorneys, Olympia WA, for Defendants-Appellees.

Rob Roy Smith , Ater Wynne LLP, Seattle, WA, for Amicus Curiae Marine View Ventures, Inc., Island Enterprises, Inc., and Port Madison Enterprises.

Before: ARTHUR L. ALARCÓN, M. MARGARET McKEOWN, and SANDRA S. IKUTA, Circuit Judges.


OPINION

IKUTA, Circuit Judge:

At issue in this case is whether state and local governments have the power to tax permanent improvements built on non-reservation land owned by the United States and held in trust for an Indian tribe. Pursuant to 25 U.S.C. § 465, and Mescalero Apache Tribe v. Jones, 411 U.S. 145, 93 S.Ct. 1267, 36 L.Ed.2d 114 (1973), we hold that they do not.

I

The Confederated Tribes...

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