South Point Energy Center LLC v. Arizona Department of Revenue
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The Supreme Court held that the Indian Reorganization Act did not expressly preempt Mohave County's ad valorem property tax on a power plant owned by non-Indian lessees of land purportedly acquired by the federal government under the Act and held in trust for the benefit of an Indian tribe.
Plaintiff initiated these consolidated lawsuits seeking a refund of payments for property taxes imposed from 2010 to 2018 to the extent they were based on valuations of the power plant at issue, arguing that section 5 of the Act, 25 U.S.C. 5108, expressly preempts states from imposing property taxes on any real property improvements located on land held in trust by the federal government for the benefit of Indian tribes or individuals. The tax court granted summary judgment for the County, but the court of appeals reversed. The Supreme Court vacated the judgment in part, holding that section 5 of the Act expressly preempts taxing permanent improvements constructed on tribal lands acquired under that section when those improvements are owned by non-Indians.
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