67342 Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 

The above-described lands contain a 

total of 254.363 acres, more or less, 

which are subject to all valid rights, 

reservations, rights-of-way, and 

easements of record. 

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. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2023–21300 Filed 9–28–23; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[234A2100DD/AAKC001030/ 

A0A51010.999900] 

Proclaiming Certain Lands as 

Reservation for Kalispel Indian 

Community of the Kalispel Reservation 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice of reservation 

proclamation. 

SUMMARY: This notice informs the public 

that the Assistant Secretary—Indian 

Affairs proclaimed approximately 20.06 

acres, more or less, as an addition to the 

reservation of Kalispel Indian 

Community of the Kalispel Reservation. 

DATES: This proclamation was made on 

September 21, 2023. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Carla H. Clark, Bureau of Indian Affairs, 

Acting Division Chief, Division of Real 

Estate Services, 1001 Indian School 

Road NW, Box #44, Albuquerque, New 

Mexico 87104, Carla.Clark@bia.gov, 

(720) 424–3233. 

SUPPLEMENTARY INFORMATION: This 

notice is published in the exercise of 

authority delegated by the Secretary of 

the Interior to the Assistant Secretary— 

Indian Affairs by part 209 of the 

Departmental Manual. 

A proclamation is issued in 

accordance with the Act of June 18, 

1934 (48 Stat. 984; 25 U.S.C. 5110) for 

the lands described below. The lands 

are proclaimed to be the Kalispel 

Reservation for the Kalispel Indian 

Community of the Kalispel Reservation 

in Pend Oreille County, Washington. 

Parcel No.: 443205320003; 14962 HWY 211 

Property (a.k.a. Gould Property) 

103–T1025 

That portion of the Northwest Quarter of 

the Southwest Quarter of Section 5, 

Township 32 North, Range 44 E. W.M., Pend 

Oreille County, Washington, lying West of 

Highway 20 and East of Highway No. 211 

(formerly No. 6B). 

Situate in Pend Oreille County, 

Washington 

Containing 20.06 acres, more or less. 

The above described lands contain a total 

of 20.06 acres, more or less, which are subject 

to all valid rights, reservations, rights-of-way, 

and easements of record. 

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. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2023–21297 Filed 9–28–23; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[234A2100DD/AAKC001030/ 

A0A501010.999900] 

HEARTH Act Approval of Soboba Band 

of Luisen ̃o Indians, California 

Residential Leasing Ordinance 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: The Bureau of Indian Affairs 

(BIA) approved the Soboba Band of 

Luisen ̃o Indians, California Residential 

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 

residential leases without further BIA 

approval. 

DATES: BIA issued the approval on 

September 21, 2023. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Carla Clark, Bureau of Indian Affairs, 

Division of Real Estate Services, 1001 

Indian School Road NW, Albuquerque, 

NM 87104, carla.clark@bia.gov, (702) 

484–3233. 

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 Soboba 

Band of Luisen ̃ o 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 

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 (IRA), 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 of the IRA 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 


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