2450 Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 

Parcel 2: All that part of the following 

described PARCEL A, lying easterly of a line 

parallel with and 1086.40 feet easterly from 

the west line of the Northwest Quarter of 

Section 29, Township 115 North, Range 22 

West of the 5th Principal Meridian, Scott 

County, Minnesota, as measured at a right 

angle, and its extensions. 

PARCEL A: All that land lying and being 

in the County of Scott and State of Minnesota 

described as follows, to-wit: 

The North Half of the Northwest Quarter 

(N 1⁄2 of NW 1⁄4), the Southwest Quarter of 

the Northwest Quarter (SW 1⁄4 of NW 1⁄4) and 

all that part of the Southeast Quarter of the 

Northwest Quarter, lying North and West of 

a line commencing at the Northeast corner of 

said tract and running through the center 

thereof in a direct course to the Southwest 

corner thereof, of Section Twenty-nine (29), 

and all of the above described land being in 

Township One Hundred Fifteen (115) North, 

Range Twenty-two (22) West of the 5th 

Principal Meridian, Scott County, Minnesota, 

according to the Government Survey thereof, 

excepting the East two (2) rods of the above 

described land being subject to a road 

easement; 

and excepting therefrom: The Northwest 

Quarter of the Southeast Quarter of Section 

29, Township 115 North, Range 22 West of 

the 5th Principal Meridian, Scott County, 

Minnesota. Together with that part of the 

Southwest Quarter of the Northeast Quarter 

of said Section 29, lying South of the North 

363.00 feet of said Southwest Quarter of the 

Northeast Quarter; 

and excepting therefrom: The East 400.00 

feet of the Northeast Quarter of the Northwest 

Quarter of Section 29, Township 115 North, 

Range 22 West of the 5th Principal Meridian, 

Scott County, Minnesota. Subject to an 

easement for Highway purposes over the 

North 75.00 feet at designated in Document 

No. 148471. Together with that part of the 

East 400.00 feet of the Southeast Quarter of 

the Northwest Quarter of said Section 29, 

lying Northwesterly of a line drawn from the 

Northeast corner of said Southeast Quarter of 

the Northwest Quarter, Southwesterly to the 

Southwest corner of said Southeast Quarter 

of the Northwest Quarter; 

and excepting therefrom: A tract of land in 

the Northwest Quarter (NW 1⁄4) of Section 29, 

Township 115 North, Range 22 West of the 

Fifth Principal Meridian; Scott County, 

Minnesota described as follows: Beginning at 

the Southwest corner of said Northwest 

Quarter (NW 1⁄4) and thence East along the 

South line thereof a distance of 160.2 feet to 

the center line of County Road No. 17; thence 

Northwesterly along said center line to its 

intersection with the West line of said 

Northwest Quarter (NW 1⁄4); thence South 

along said West line to the point of 

beginning; subject to said road right-of-way. 

Parcel 3: The East 400 feet of the Northeast 

Quarter of the Northwest Quarter of Section 

29, Township 115 North, Range 22 West of 

the 5th Principal Meridian, Scott County 

Minnesota AND that part of the East 400 feet 

of the Southeast Quarter of the Northwest 

Quarter of said Section 29, lying 

northwesterly of a line drawn from the 

northeast corner of said Southeast Quarter of 

the Northwest Quarter, southwesterly to the 

southwest corner of said Southeast Quarter of 

the Northwest Quarter, according to the 

United States Government Survey thereof 

and situate in Scott County, Minnesota. 

Parcel 4: All that part of the Southeast 

Quarter of the Northwest Quarter (SE1⁄4 of 

NW1⁄4) of Section 29, Township 115 North, 

Range 22 West of the 5th Principal Meridian, 

Scott County, Minnesota, lying South and 

East of a line commencing at the Northeast 

corner thereof and running through the 

center thereof in a direct line to the 

Southwest corner thereof, 

Together with a non-exclusive easement 

for travel purposes over and across the East 

two rods of the Northeast Quarter of the 

Northwest Quarter (NE1⁄4 of NW1⁄4) and that 

part of the SE1⁄4 of NW1⁄4, Section 29, 

Township 115 North, Range 22 West of the 

5th Principal Meridian, Scott County, 

Minnesota, described as follows: 

Commencing at the Northeast corner of the 

SE1⁄4 of NW1⁄4; thence West on the North line 

of said SE1⁄4 of NW1⁄4 2 rods; thence South 

2 rods; thence in a Northeasterly direction 2 

rods to the point of beginning. 

Parcel 5: The North 363.00 feet of the 

Southwest Quarter of the Northeast Quarter 

(SW1⁄4 of NE1⁄4), excepting therefrom the east 

300 feet, Section 29, Township 115 North, 

Range 22 West of the 5th Principal Meridian, 

according to the United States Government 

Survey thereof and situate in Scott County, 

Minnesota. 

Abstract Property 

The above described lands contain a 

total of 166.13 acres, more or less, 

which are subject to all valid rights, 

reservations, rights-of-way, and 

easements of record. The above 

described lands contain a combined 

total of 276.25 acres, more or less. This 

proclamation does not affect title to the 

lands described above, nor does it affect 

any valid existing easements for public 

roads, highways, public utilities, 

railroads and pipelines, or any other 

valid easements or rights-of-way or 

reservations of record. 

Tara Sweeney, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2021–00339 Filed 1–11–21; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[212A2100DD/AAKC001030/ 

A0A501010.999900] 

HEARTH Act Approval of the Cahuilla 

Band of Indians, California Leasing 

Ordinance 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: The Bureau of Indian Affairs 

(BIA) approved the Cahuilla Band of 

Indians Leasing Ordinance under the 

Helping Expedite and Advance 

Responsible Tribal Homeownership Act 

of 2012 (HEARTH Act). With this 

approval, the Tribe is authorized to 

enter into business and residential 

leases without further BIA approval. 

DATES: BIA issued the approval on 

January 6, 2021. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Sharlene Round Face, Bureau of Indian 

Affairs, Division of Real Estate Services, 

1001 Indian School Road NW, 

Albuquerque, NM 87104, 

sharelene.roundface@bia.gov, (505) 

563–3132. 

SUPPLEMENTARY INFORMATION: 

I. Summary of the HEARTH Act 

The HEARTH Act makes a voluntary, 

alternative land leasing process 

available to Tribes, by amending the 

Indian Long-Term Leasing Act of 1955, 

25 U.S.C. 415. The HEARTH Act 

authorizes Tribes to negotiate and enter 

into business leases of Tribal trust lands 

with a primary term of 25 years, and up 

to two renewal terms of 25 years each, 

without the approval of the Secretary of 

the Interior (Secretary). The HEARTH 

Act also authorizes Tribes to enter into 

leases for residential, recreational, 

religious or educational purposes for a 

primary term of up to 75 years without 

the approval of the Secretary. 

Participating Tribes develop Tribal 

leasing regulations, including an 

environmental review process, and then 

must obtain the Secretary’s approval of 

those regulations prior to entering into 

leases. The HEARTH Act requires the 

Secretary to approve Tribal regulations 

if the Tribal regulations are consistent 

with the Department of the Interior’s 

(Department) leasing regulations at 25 

CFR part 162 and provide for an 

environmental review process that 

meets requirements set forth in the 

HEARTH Act. This notice announces 

that the Secretary, through the Assistant 

Secretary—Indian Affairs, has approved 

the Tribal regulations for the Cahuilla 

Band of Indians, California. 

II. Federal Preemption of State and 

Local Taxes 

The Department’s regulations 

governing the surface leasing of trust 

and restricted Indian lands specify that, 

subject to applicable Federal law, 

permanent improvements on leased 

land, leasehold or possessory interests, 

and activities under the lease are not 

subject to State and local taxation and 

may be subject to taxation by the Indian 

Tribe with jurisdiction. See 25 CFR 

162.017. As explained further in the 

preamble to the final regulations, the 


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Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 2451 

Federal government has a strong interest 

in promoting economic development, 

self-determination, and Tribal 

sovereignty. 77 FR 72440, 72447–48 

(December 5, 2012). The principles 

supporting the Federal preemption of 

State law in the field of Indian leasing 

and the taxation of lease-related 

interests and activities applies with 

equal force to leases entered into under 

Tribal leasing regulations approved by 

the Federal government pursuant to the 

HEARTH Act. 

Section 5 of the Indian Reorganization 

Act, 25 U.S.C. 5108, preempts State and 

local taxation of permanent 

improvements on trust land. 

Confederated Tribes of the Chehalis 

Reservation v. Thurston County, 724 

F.3d 1153, 1157 (9th Cir. 2013) (citing 

Mescalero Apache Tribe v. Jones, 411 

U.S. 145 (1973)). Similarly, section 5108 

preempts State taxation of rent 

payments by a lessee for leased trust 

lands, because ‘‘tax on the payment of 

rent is indistinguishable from an 

impermissible tax on the land.’’ See 

Seminole Tribe of Florida v. Stranburg, 

799 F.3d 1324, 1331, n.8 (11th Cir. 

2015). In addition, as explained in the 

preamble to the revised leasing 

regulations at 25 CFR part 162, Federal 

courts have applied a balancing test to 

determine whether State and local 

taxation of non-Indians on the 

reservation is preempted. White 

Mountain Apache Tribe v. Bracker, 448 

U.S. 136, 143 (1980). The Bracker 

balancing test, which is conducted 

against a backdrop of ‘‘traditional 

notions of Indian self- government,’’ 

requires a particularized examination of 

the relevant State, Federal, and Tribal 

interests. We hereby adopt the Bracker 

analysis from the preamble to the 

surface leasing regulations, 77 FR at 

72447–48, as supplemented by the 

analysis below. 

The strong Federal and Tribal 

interests against State and local taxation 

of improvements, leaseholds, and 

activities on land leased under the 

Department’s leasing regulations apply 

equally to improvements, leaseholds, 

and activities on land leased pursuant to 

Tribal leasing regulations approved 

under the HEARTH Act. Congress’s 

overarching intent was to ‘‘allow Tribes 

to exercise greater control over their 

own land, support self-determination, 

and eliminate bureaucratic delays that 

stand in the way of homeownership and 

economic development in Tribal 

communities.’’ 158 Cong. Rec. H. 2682 

(May 15, 2012). The HEARTH Act was 

intended to afford Tribes ‘‘flexibility to 

adapt lease terms to suit [their] business 

and cultural needs’’ and to ‘‘enable 

[Tribes] to approve leases quickly and 

efficiently.’’ H. Rep. 112–427 at 6 

(2012). 

Assessment of State and local taxes 

would obstruct these express Federal 

policies supporting Tribal economic 

development and self-determination, 

and also threaten substantial Tribal 

interests in effective Tribal government, 

economic self-sufficiency, and territorial 

autonomy. See Michigan v. Bay Mills 

Indian Community, 572 U.S. 782, 810 

(2014) (Sotomayor, J., concurring) 

(determining that ‘‘[a] key goal of the 

Federal Government is to render Tribes 

more self-sufficient, and better 

positioned to fund their own sovereign 

functions, rather than relying on Federal 

funding’’). The additional costs of State 

and local taxation have a chilling effect 

on potential lessees, as well as on a 

Tribe that, as a result, might refrain from 

exercising its own sovereign right to 

impose a Tribal tax to support its 

infrastructure needs. See id. at 810–11 

(finding that State and local taxes 

greatly discourage Tribes from raising 

tax revenue from the same sources 

because the imposition of double 

taxation would impede Tribal economic 

growth). 

Similar to BIA’s surface leasing 

regulations, Tribal regulations under the 

HEARTH Act pervasively cover all 

aspects of leasing. See 25 U.S.C. 

415(h)(3)(B)(i) (requiring Tribal 

regulations be consistent with BIA 

surface leasing regulations). 

Furthermore, the Federal government 

remains involved in the Tribal land 

leasing process by approving the Tribal 

leasing regulations in the first instance 

and providing technical assistance, 

upon request by a Tribe, for the 

development of an environmental 

review process. The Secretary also 

retains authority to take any necessary 

actions to remedy violations of a lease 

or of the Tribal regulations, including 

terminating the lease or rescinding 

approval of the Tribal regulations and 

reassuming lease approval 

responsibilities. Moreover, the Secretary 

continues to review, approve, and 

monitor individual Indian land leases 

and other types of leases not covered 

under the Tribal regulations according 

to the Part 162 regulations. 

Accordingly, the Federal and Tribal 

interests weigh heavily in favor of 

preemption of State and local taxes on 

lease-related activities and interests, 

regardless of whether the lease is 

governed by Tribal leasing regulations 

or Part 162. Improvements, activities, 

and leasehold or possessory interests 

may be subject to taxation by the 

Cahuilla Band of Indians, California. 

Tara Sweeney, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2021–00338 Filed 1–11–21; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Land Management 

[BAC 4331–11] 

Notice of Public Meetings of the Idaho 

Resource Advisory Council 

AGENCY: Bureau of Land Management, 

Interior. 

ACTION: Notice of public meetings. 

SUMMARY: In accordance with the 

Federal Land Policy and Management 

Act of 1976 and the Federal Advisory 

Committee Act of 1972, the U.S. 

Department of the Interior Bureau of 

Land Management’s (BLM) Idaho 

Resource Advisory Council (RAC) will 

meet as indicated below. 

DATES: The BLM Idaho RAC will meet 

on Wednesday, April 14, 2021. The 

meeting will be held from 9:00 a.m. to 

5:00 p.m. (Mountain Standard Time). 

The RAC will also meet Wednesday, 

August 11, 2021. The meeting will be 

held from 9:00 a.m. to 5:00 p.m. 

(Mountain Standard Time). 

ADDRESSES: The April 21, 2021, meeting 

will be held virtually. 

The August 11, 2021, meeting is 

scheduled to be held at the BLM Idaho 

State Office, located at 1387 South 

Vinnell Way, Boise, Idaho 83709, in the 

Sagebrush/Ponderosa conference rooms. 

There will be an option to participate 

virtually as well. Virtual participation 

information will be posted online 2 

weeks in advance of each meeting at 

https://www.blm.gov/get-involved/ 

resource-advisory-council/near-you/ 

idaho. 

FOR FURTHER INFORMATION CONTACT: MJ 

Byrne, 1387 South Vinnell Way, Boise, 

Idaho 83709; (208) 373–4006; mbyrne@

blm.gov. Persons who use a 

telecommunications device for the deaf 

(TDD) may call the Federal Relay 

Service (FRS) at 1–800–877–8339 to 

contact the above individual during 

normal business hours. The FRS is 

available 24 hours a day, 7 days a week, 

to leave a message or question with the 

above individual. You will receive a 

reply during normal business hours. 

SUPPLEMENTARY INFORMATION: The Idaho 

RAC is chartered, and the 15 members 

are appointed by the Secretary of the 

Interior. Their diverse perspectives are 


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