The U.S. Supreme Court case Cass County, Minnesota, et al. v. Leech Lake Band of Chippewa Indians in 1997 revolved around the issue of whether a county could impose and collect property taxes on reservation land that was purchased by an Indian tribe but not held in trust by the federal government. The Leech Lake Band of Chippewa Indians argued that they were exempt from such taxation due to their tribal sovereignty and because Congress had never explicitly authorized it for these particular lands. However, the Supreme Court ruled against them with a 9-0 decision stating that unless Congress has made explicit statutory provisions to prevent state taxation, tribes are subject to pay property taxes on non-trust lands within reservations just like any other private entity would be required to do so.

In the dissenting opinion for Cass County, Minnesota, et al. v. Leech Lake Band of Chippewa Indians, Justice Ginsburg argued that the majority's decision to allow state and local governments to tax reservation land was inconsistent with previous Supreme Court rulings and federal policy towards Native American tribes. She contended that Congress had not explicitly authorized such taxation in its legislation concerning these lands. Furthermore, she expressed concern about the potential negative impact on tribal self-governance and economic development if states were allowed to impose taxes on reservation lands without clear congressional approval.