Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1963 NO. 7 > Jan 30 1963

1. An enrolled member of the Colville Confederated Tribes who owns a store located upon "deeded" lands within the confines of the reservation is obligated to collect the retail sales tax on sales if "deeded lands" mean land which has been allocated to an Indian and the alienation of which is in no way restricted or lands which have been sold to non-Indians.1/  2. Same:  Such Indian would be liable for the sales tax on sales made to Indians or non-Indians.  3. Same:  Such Indian would be liable for payment of business and occupation tax and compensating tax.

 

AGO 1974 NO. 8 > Mar 27 1974

(1) A leasehold interest which would have qualified for a property tax exemption under the terms of § 11 (1), chapter 187, Laws of 1973, 1st Ex. Sess., as of January 1, 1973, and which has not been "renegotiated" within the meaning of § 3 (3) at any time in 1973, is exempt from such taxation for that assessment year with respect to property taxes due and payable in 1974; however, this same leasehold interest would not qualify for such an exemption from property taxes due and payable in 1974 if the leasehold had been "renegotiated" between January 1, 1973, and July 16, 1973, the effective date of chapter 187, supra. (2) In the determination of "economic rent" as defined in § 3 (1), chapter 187, supra, a county assessor is not conclusively bound by a determination of "contract rent" made by an impartial arbitration board or, in the case of creation of a new leasehold interest, by open public bidding ‑ although this would be one of the relevant circumstances which the assessor is to consider. (3) Where there is a change in consideration to be paid by the lessee to the lessor but the term of the lease is shortened rather than extended, a "renegotiation" does not occur within the meaning of § 3 (3) of chapter 187, supra. (4) In order for a leasehold interest granted by an Indian to a non-Indian to be exempt from property taxation under § 11 (8), chapter 187, supra, the real property which is subject thereto must be that land of an Indian or Indian tribe that is held in trust by the United States or is subject to a restraint against alienation imposed by the United States.

AGO 1972 NO. 9 > Apr 17 1972

The governor has no present legal authority to retrocede to an Indian tribe such state jurisdiction as has been assumed over such tribe either under RCW 37.12.010 or under RCW 37.12.020 (now repealed) or RCW 37.12.021; however, he may rescind an earlier proclamation assuming jurisdiction under these latter statutes on the basis of a finding of error in its original issuance.

AGO 1970 NO. 11 > Jun 4 1970

A county has the authority to enact a zoning ordinance to govern "fee patent land" located within the exterior boundaries of an Indian reservation in the state of Washington.

AGLO 1975 NO. 11 > Feb 3 1975

Sales of intoxicating liquor on Indian reservation lands covered by 18 U.S.C. §§ 1154 and 1161 must be in accordance with both the provisions of state law and any tribal ordinances governing the subject.

AGLO 1974 NO. 17 > Feb 4 1974

The Quinault Tribal Council is not entitled to an exemption from payment of license fees under the provisions of RCW 46.16.020 for those vehicles owned by the Council and operated by the Tribe for the benefit of persons living within the boundaries of the Quinault Reservation whether Indian or non-Indian.

AGLO 1978 NO. 18 > Jun 1 1978

(1) Indian tribal police officers do not constitute "law enforcement personnel" for the purposes of chapter 43.101 RCW so as to require the Washington Criminal Justice Training Commission to provide them with open access to its basic law enforcement training programs without charge unless they have also been cross-commissioned or deputized as city police officers or deputy county sheriffs.

(2) The Washington Criminal Justice Training Commission may, however, in its discretion enter into an interlocal cooperation agreement under chapter 39.34 RCW with a federally-recognized Indian tribe to provide law enforcement training to tribal police personnel.

AGO 1979 NO. 19 > Oct 5 1979

(1) Neither real nor personal property, even though located on a federally-recognized Indian reservation, is for that reason alone exempt from state ad valorem property taxation where the subject property is, nevertheless, in non-Indian ownership. (2) Personal property located within the boundaries of a federally-recognized Indian reservation and owned either by the tribe to which the reservation belongs or by a member of that tribe living on the reservation is, for that reason, exempt from state ad valorem property taxation. (3) Real property held in trust status by the United States or otherwise subject to a restriction against alienation, and situated on a federally-recognized Indian reservation, is also, for that reason alone, exempt from state ad valorem property taxation. (4) In a case of fee patent land situated on a federally-recognized Indian reservation, where such land is owned by the tribe or by a reservation Indian (rather than by a non-Indian) the taxability thereof can only be determined on a parcel-by-parcel basis after an examination of the particular federal statutes which apply in a given case.

AGO 1970 NO. 20 > Sep 22 1970

(1) Any retailer or purchaser of cigarettes, whether Indian or non-Indian, within the reservation boundaries of an Indian tribe over which the state has assumed full jurisdiction under the provisions of RCW 37.12.021 (codifying § 5, chapter 36, Laws of 1963), is subject to all of the duties and liabilities imposed by the statutes relating to the state's cigarette excise tax under chapter 82.24 RCW.(2) A non-Indian retail purchaser or seller of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is limited to that provided for in RCW 37.12.010 (§ 1, chapter 36, Laws of 1963) is, likewise, subject to all of the duties and liabilities imposed by the cigarette excise tax statutes.(3) An Indian retailer or purchaser of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is, likewise, limited to that provided for in RCW 37.12.010, is also fully subject to the duties and liabilities imposed upon a retailer or purchaser under chapter 82.24 RCW where said Indian is not a member of or affiliated with the Indian tribe on whose reservation he is selling or purchasing cigarettes.(4)  An Indian selling or purchasing cigarettes within his own reservation boundaries on tribal or allotted lands which are held in trust by the United States or subject to a restriction against alienation imposed by the United States is not, himself, subject to the state's cigarette excise tax laws.

AGLO 1974 NO. 20 > Feb 7 1974

The members of a volunteer fire department organized and operated by the Spokane Indian tribe are not eligible for pension coverage under the volunteer firemen's relief and pension act, chapter 41.24 RCW.

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