Citation:
Abstract:
When the Ninth Circuit Court of Appeals ruled that state and local governments could not collect taxes on non-Indian homes and businesses built on trust lands, the Swinomish Indian Tribal Community moved quickly to establish its own tax authority. Paying attention to both tribal and nontribal stakeholders’ needs, Swinomish developed a taxation system that provides clarity for reservation homeowners, predictability for the neighboring county, and resources to fund local services. The Swinomish Tax Authority cuts through the complexities and contentiousness that often characterize the allocation of tax jurisdiction in Indian Country.