County of Yakima et al. v. Confederated Tribes and Bands of the Yakima Indian Nation

Opinion summary

Etalia.ai summary of the majority opinion

The case addressed whether the County of Yakima could impose ad valorem taxes on fee-patented land owned by members of the Yakima Indian Nation within reservation boundaries. The Supreme Court held that such taxation was permissible under federal law, specifically citing the General Allotment Act (Dawes Act) which allowed for allotments to be patented in fee and thus subject to state laws, including taxation. The decision emphasized that once land is removed from trust status and conveyed via a patent in fee simple, it becomes subject to local jurisdictional authority like any other privately-owned property. This ruling clarified how certain lands within reservations are treated concerning state tax obligations when they have been allotted and subsequently transferred into private ownership.