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| | AGO_1979_No_019 (Site not responding. Last check: 2007-10-21) |
 | | Page 7]] who have left or never inhabited federally established reservations, or Indians 'who do not possess the usual accoutrements of tribal self-government,' McClanahan, supra, at 167-168, 36 L.Ed.2d 129, 93 S.Ct. 1257; see Mescalero Apache Tribe, 411 U.S., at 148-149, 36 L.Ed.2d 114, 93 S.Ct. 1267." 426 U.S. at 376, note 2. |
 | | Because the federal government either holds a parcel in trust or has imposed a restriction on its alienation or encumbrance, the encumbrance of that land by a tax lien and any resulting attempt to foreclose that lien would be contrary to federal law. |
 | | Thus, as a matter of both federal and state law, reservation land owned by an Indian and held in trust by the United States or subject to a restriction against alienation is exempt from ad valorem taxation. |
| www.atg.wa.gov /opinions/1979/opinion_1979_019.html (3361 words) |
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