Op. Atty. Gen. 414a-5

'I`AXATION: lNDIAN L.-\NDS: The exemption from ad valorem taxation for lndian lands in
Minn. Stat. § 272.01. subd. 1 applies only to lands held in trust by the_United States ror the
benefit ot` an lndia.n 'l`ribe. its inembers. or an individual Indian. and lands owned by_ an lndran
Tribe or an individual lndian subject to federal statutory restraints on'alienati.on._ _'Ihe
exemption does riot apply to lands owned in fee simple title by lnoian Tribes or individual

Indians.

nav 4, 1993 414A'5

Mr. Gerald S. Paulson
Mahnomen Counry Attorney
Mal'inomen County Courthouse
P.O. Box 439

Mahnomen. MN 56557

Dear Mr. Paulson:

In your letter to the Attomey General. you state substantially the following:

FAC'I`S

Fee title to certain real property located within Mahnonien County is held by individual
Indians.1 Fee title to other real property in the county is variously held in the name of the
Minnesota Chippewa 'l'ribe, the White Earth Band of Chippewa. the governing body of the
'I`ribe or Band. or in other names or designations indicating tribal interest or ownership.
Additionally, title to other land is held by the United States in trust for the use and benefit of
individual Indians or the White Earth Band.

Following the decision of the Uniteu' States Supreme Court in Coungg of Yaltima v.
Yal