STATE OF SOUTH DAKOTA
OFFICE OF
THE ATTORNEY GENERAL

June 26, 1969

Raymond Kintz
State's Attorney, Ziebach County
Dupree, South Dakota 57623

OFFICIAL OPINION NO. 69-57

Taxability of Certain Indian Lands

Dear Mr. Kintz:

You have requested my opinion as to whether or not an abatement should be granted for certain lands which have been deeded to the United States of America in trust for an enrolled member of the Cheyenne River Indian Agency. These lands were acquired under the provisions of 25 USCA 465, Public Law 85-773 which reads in part as follows:

". . . The Secretary of The Interior is hereby authorized, in his discretion, to acquire, through purchase, through relinquishment, gift, exchange, or assignment, any interest in lands, water rights, or surface rights to lands, within or without existing reservations, including trust or otherwise restricted allotments whether the allotee be living or deceased, for the purpose of providing lands for Indians ...

". . . Title to any lands or rights acquired pursuant to Section ... 465 ... 'Shall be taken in the name of the United States in trust for the Indian Tribe or individual Indian for which the land is acquired, and such land or rights shall be exempt from state and local taxation.' June 18, 1964, c. 576 S5, 48 Stat. 985. . . ."

There is nothing in that section which distinguishes as to the type of property which may be acquired for individual Indians and Indian Tribes subject to the provisions of that act and it is quite clear that under its constitutional authority in regulating trade with Indians, the Congress has given them a benefit of exemption from taxation not normally conveyed to residents and citizens of this state. It is my opinion, however, that in view of the unmistakable language of the Federal Act, this property is exempt from taxation and the taxes thereon should be abated.

Respectfully submitted,

Gordon Mydland
Attorney General