Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 67339 

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 25 CFR 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 25 CFR part 162. Improvements, 

activities, and leasehold or possessory 

interests may be subject to taxation by 

the Prairie Band Potawatomi Nation. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2023–21301 Filed 9–28–23; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[234A2100DD/AAKC001030/ 

A0A501010.999900] 

Proclaiming Certain Lands as 

Reservation for Confederated Tribes of 

the Chehalis Reservation of 

Washington 

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 

254.363 acres, more or less, as an 

addition to the reservation of 

Confederated Tribes of the Chehalis 

Reservation of Washington. 

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 Indian 

Reorganization 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 Confederated 

Tribes of the Chehalis Reservation of 

Washington for Chehalis Tribe in 

Thurston and Grays Harbor County, 

Washington. 

Confederated Tribes of the Chehalis 

Reservation of Washington, 7 Parcels, 

Willamette Meridian, Thurston County 

and Grays Harbor County, Washington 

Legal Descriptions Containing 254.363 

Acres, More or Less 

105–T2213 

Parcel A 

That part of Tract 19 of Jackson Fruit 

Tracts as recorded in Volume 8 of Plats, 

Page 54, described as follows: 

Beginning at the Northwest corner of 

said Tract 19; thence East 300 feet to the 

True Point of Beginning; thence South 

145 feet thence West 25 feet; thence 

South to the North right-of-way line of 

County Road; thence Easterly along said 

right-of-way to the East line of said 

Tract 19; thence North to the South 

right-of-way line of Second Street 

thence West along right-of-way line to 

the Point of Beginning. Together with 

that part of vacated road adjoining said 

premises on the South which was 

vacated in Volume 28 of the County 

Commissioner’s minutes, Page 246. 

Parcel B 

The West 300 feet of the North 145 

feet of Tract 19, Jackson Fruit Tracts, as 

recorded in Volume 8 of Plats, page 54; 

Excepting therefrom the West 2A30 feet. 

Parcel C 

That part of the East 110 feet of the 

West 275 feet of Tract 19 of Jackson 

Fruit Tracts as recorded in Volume 8 of 

Plats, Page 54, lying Northerly of County 

Road. Excepting therefrom the North 

145 feet and the West 230 feet of the 

South 45 feet of the North 190 feet of 

said Tract 19. Together with that part of 

vacated County Road adjoining said 

premises on the South which was 

vacated in Volume 28 of County 

Commissioner’s minutes, Page 245. 

Parcel D 

The West 230 feet of the North 190 

feet of Tract 19, Jackson Fruit Tracts, as 

recorded in Volume 8 of Plats, Page 54. 

Excepting therefrom that portion 

conveyed to Thurston County by deed 

recorded February 10, 1998, under 

Auditor’s File No. 3134738. 

Parcel E 

The West 165 feet of that portion of 

Tract 19 of Jackson Fruit Tracts as 

recorded in Volume 8 of Plats, Page 54, 

lying Northerly of Tract conveyed to the 

State of Washington by deed dated 

October 28, 1952, and recorded under 

file no. 514194; together with that part, 

if any, of vacated road adjoining said 

premises on the Southeast which was 

vacated in Volume 28 of County 

Commissioner’s minutes, Page 245. 

Excepting therefrom the Northerly 

190 feet; and that portion lying in Tract 

conveyed to the State of Washington by 

deed dated June 27, 1958 and recorded 

under file no. 599495. And Excepting 

therefrom that portion conveyed to 

Thurston County by deed recorded 

February 10, 1988, under file no. 

3134737. In Thurston County 

Washington. Containing 4.47 acres, 

more or less. 

105–T2210 

Parcel A 

The South 445 feet of Government Lot 

4 in Section 3, Township 16 North, 

Range 5 West of the Willamette 

Meridian; Situate in the County of Grays 

Harbor, State of Washington. 


lotter on DSK11XQN23PROD with NOTICES1
67340 Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 

Parcel B 

The South 879.78 feet of Government 

Lot 1, Except the East 363 feet thereof; 

The East 11 acres of Government Lot 

1, Except the right of way of the 

Northern Pacific Railway Company; and 

Government Lot 1, Except the East 11 

acres thereof; Also Except the South 

879.78 feet thereof; All in Section 10, 

Township 16 North, Range 5 West of the 

Willamette Meridian; Situate in the 

County of Grays Harbor, State of 

Washington. 

Parcel C 

A portion of Sections 10 and 11, 

Township 16 North, Range 5 West of the 

Willamette Meridian described as 

follows: 

Commencing at the East Quarter 

corner of Section 10; Thence North 

03°23′26′′ East along the line between 

Sections 10 and 11, a distance of 704.35 

feet to the true point of beginning; 

Thence North 86°21′40′′ West parallel 

with the said North line of Government 

Lot 2 a distance of 820.49 feet to the 

East edge of the Chehalis River; 

Thence North 14°24′05′′ West along 

the edge of said Chehalis River a 

distance of 363.61 feet; Thence North 

22°04′26′′ West to the North line of said 

Government Lot 2 a distance of 300.25 

feet; Thence South 86°21′40′′ East along 

said North line of Government Lot 2 to 

the Northeast corner of said Government 

Lot 2 a distance of 1,060.69 feet; Thence 

continuing along said line South 

86°21′40′′ East to the centerline of ElmaGate County Road a distance of 511.43 

feet; Thence South 00°09′58′′ West along 

said centerline a distance of 617.39 feet; 

Thence North 86°21′40′′ West 546.16 

feet to the point of beginning, 

Except Burlington Northern Railroad 

Right of Way; 

(Also known as Lot 1 of Grays Harbor 

County Large Lot Subdivision No. 2008– 

1690, recorded September 14, 2009, 

under Auditor’s File No. 2009– 

09140044, records of Grays Harbor 

County;) 

Situate in the County of Grays Harbor, 

State of Washington. 

Parcel D 

A portion of Sections 10 and 11, 

Township 16 North, Range 5 West of the 

Willamette Meridian described as 

follows: 

Commencing at the East Quarter 

corner of Section 10 and the true point 

of beginning; 

Thence North 86°32′42′′ West to the 

East edge of the Chehalis River a 

distance of 573.32 feet; Thence North 

17°55′08′′ West along the East edge of 

said Chehalis River a distance of 313.50 

feet; Thence North 14°24′05′′ West to a 

line parallel with the North line of 

Government Lot 2 a distance of 436.05 

feet; Thence South 86°21′40′′ East to the 

intersection of the Section line between 

said 10 and 11 a distance of 820.49 feet; 

Thence continue South 86°21′40′′ East 

to the centerline of the Elma-Gate 

County Road a distance of 546.16 feet; 

Thence South 00°09′58′′ West along said 

centerline a distance of 188.27 feet to 

the beginning of a concave curve to the 

East having a radius point that bears 

South 89°50′02′′ East 3,157.28 feet; 

Thence continuing along an arc having 

a central angle of 09°17′22′′ a distance 

of 511.89 feet; Thence North 87°16′21′′ 

West 624.84 feet to the point of 

beginning; 

Except Burlington Northern Railroad 

Right of Way; 

(Also known as Lot 2 of Grays Harbor 

County Large Lot Subdivision No. 2008– 

1690, recorded September 14, 2009, 

under Auditor’s File No. 2009– 

09140044, records of Grays Harbor 

County;) 

Situate in the County of Grays Harbor, 

State of Washington. 

Parcel E 

That portion of the Northwest Quarter 

of the Northwest Quarter lying South 

and West of the Old State Highway in 

Section 11, Township 16 North, Range 

5 West of the Willamette Meridian; 

Situate in the County of Grays Harbor, 

State of Washington. 

Containing 95.265 acres, more or less. 

105–T2214 

Parcel A 

That part of the SE1⁄4 of the SW1⁄4 of 

Section 16, Township 17 North, Range 

2 West, W.M., described as follows: 

Beginning at a point on the South line 

of said Section 16 that is 1,806.55 feet 

East of its Southwest corner; Thence 

North 660 feet; Thence East 164.25 feet; 

Thence South 660 feet; Thence West 

164.25 feet to the Point of Beginning; 

Excepting therefrom the South 30 feet 

for the County Road known as Lathrop 

Road, 93rd Avenue SW in Thurston 

County, Washington. Commonly known 

as 2828 93rd Ave. SW, Olympia, 

Washington 98512. 

Parcel B 

That part of the SE1⁄4 of the SW1⁄4 of 

Section 16, Township 17 North, Range 

2 West, W.M., described as follows: 

Beginning at a point on the South line 

of said Section 16 that is 1,642.3 feet 

East of its Southwest corner; Running 

Thence East along said South line 

164.25 feet; Thence North 660 feet; 

Thence East 164.25 feet; Thence North 

660 feet, more or less; to the North line 

of said SE1⁄4 of SW1⁄4; Thence Westerly 

along said North line 328.5 feet, more of 

less; Thence South 1,320 feet, more or 

less, to the Point of Beginning; 

Excepting therefrom the South 30 feet 

for County Road known as Lathrop 

Road, 93rd Avenue SW in Thurston 

County, Washington. Commonly known 

as 2842 93rd Ave. SW, Olympia, 

Washington 98512. Containing 9.86 

acres, more or less. 

157–T1231 

The Southwest Quarter of the 

Southwest Quarter of the Southwest 

Quarter of Section 30, Township 16 

North, Range 4, West of the Willamette 

Meridian; County of Grays Harbor, State 

of Washington. 

Also: That portion of the South half of 

the Southwest Quarter of the Northwest 

Quarter of the Southwest Quarter, and 

of the Northwest Quarter of the 

Southwest Quarter of the Southwest 

Quarter of Section 30, Township 16 

North, Range 4, West of the Willamette 

Meridian, which lies West of the center 

line of a certain slough; Except that 

portion lying within the Dexter Newton 

County Road; 

Also: That portion of the Northwest 

Quarter of the Southwest Quarter of the 

Southwest Quarter of Section 30, 

Township 16 North, Range 4, West of 

the Willamette Meridian lying East of 

the center line of a certain slough and 

between the boundaries of Dexter 

Newton County Road extended 

westerly; Containing 13.19 acres, more 

or less. 

157–T1250 

The East 22⁄3 rods of the North 24 rods 

of the Southeast Quarter of the 

Southwest Quarter of the Southwest 

Quarter of Section 30, Township 16 

North, Range 4 West of the Willamette 

Meridian; 

And that part of the West 150 feet of 

the Southwest Quarter of the Southeast 

Quarter of the Southwest Quarter of said 

Section 30 lying North of the centerline 

of Harris Avenue continued West; 

Together with that portion of an alley 

12 feet in width platted under the Line 

Addition to Oakville, as per plat 

recorded in Volume 4 of Plats, page 3, 

records of Grays Harbor, lying in the 

West 150 feet of the Southwest Quarter 

of the Southeast Quarter of the 

Southwest Quarter of Section 30, 

Township 16 North, Range 4 West of the 

Willamette Meridian, as disclosed by 

Quit Claim Deed recorded September 

18, 2015, under Auditor’s File No. 

2015–09180065, records of Grays Harbor 

County; 


lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 67341 

Except the East 16 feet of the West 

236 feet of the North 24 rods of the 

Southeast Quarter of the Southwest 

Quarter of the Southwest Quarter of 

Section 30, Township 16 North, Range 

4 West of the Willamette Meridian; 

Situate in the County of Grays Harbor, 

State of Washington. Containing 4.92 

acres more or less. 

157–T1246 

Parcel A 

Government Lots 3 and 6, AND the 

Southwest Quarter of the Northeast 

Quarter, Except Railroad right-of-way; 

Also: The North Half of the Southeast 

Quarter, Except a tract of land originally 

conveyed to Max Porstmann by Oscar 

Blechschmidt and Jessie H. 

Blechschmidt, husband and wife, by 

deed dated February 8, 1919 and 

recorded in Volume 140 of Deeds, page 

481, records of Grays Harbor County, 

which tract is described as follows: 

A triangular tract of land lying in the 

Northeast Quarter of the Southeast 

Quarter of Section 1, Township 15 

North, Range 5 West of the Willamette 

Meridian, beginning at a point on the 

Section line 645 feet South of the 

Quarter post; Thence running South 675 

feet; 

Thence West 450 feet; Thence 

Northeasterly 850 feet to the point of 

beginning; 

Except South Bank Road and Garrard 

Creek County Road; 

And Except that portion of 

Government Lot 3 and that portion of 

the Southwest Quarter of the Northeast 

Quarter of Section 1, Township 15 

North, Range 5 West of the Willamette 

Meridian, lying Westerly of the Westerly 

right-of-way line of South Bank County 

Road as conveyed to County of Grays 

Harbor by Right-of-Way Deed, recorded 

December 27, 1932, under Auditor’s File 

No. 300850 in Volume 213 of Deeds, 

page 108, records of Grays Harbor 

County; 

Also Except that portion of the 

Northeast Quarter of Section 1, 

Township 15 North, Range 5 West of the 

Willamette Meridian, lying Southerly of 

the Chehalis River and Northerly of the 

Union Pacific Railroad right of way, the 

Southwesterly line of which currently 

measures 500 feet, more or less; 

All situate in Section 1, Township 15 

North, Range 5 West of the Willamette 

Meridian; Situate in the County of Grays 

Harbor, State of Washington. 

Parcel B 

Commencing at the Northwest corner 

of the Southeast Quarter of the 

Southeast Quarter of Section 1, 

Township 15 North, Range 5 West of the 

Willamette Meridian; Thence South 

56°20′16′′ East 88.6 feet; Thence North 

86°28′56′′ East 533 feet, more or less, to 

the North line of said subdivision and 

the point of the beginning; Thence 

North 88°27′04′′ East along said North 

line, 180 feet, more or less, to the 

Westerly boundary of Garrard Creek 

County Road; Thence South along the 

Westerly boundary of Garrard Creek 

County Road and along said boundary 

as the same curves Westerly to a point 

on said boundary that lies South 

86°28′56′′ West of the point of 

beginning; Thence North 86°28′56′′ East 

to the point of beginning; 

Excepting therefrom that portion lying 

within the North 300 feet of the East 26 

feet of the West 726 feet of the said 

Southeast Quarter of the Southeast 

Quarter; 

Also: That portion of the Southeast 

Quarter of the Southeast Quarter and 

that portion of the Southwest Quarter of 

the Southeast Quarter of Section 1, 

Township 15 North, Range 5 West of the 

Willamette Meridian, lying North of the 

Garrard Creek County Road; 

Excepting therefrom that portion lying 

Southerly of the following described 

line: 

Commencing at the Northwest corner 

of the Southeast Quarter of the 

Southeast Quarter; Thence South 

56°20′16′′ East 88.6 feet to the North 

boundary of the Garrard Creek County 

Road and the point of beginning; 

Thence North 86°28′56′′ East 533 feet, 

more or less, to the North line of said 

subdivision and the terminus of said 

line; Situate in the County of Grays 

Harbor, State of Washington. Containing 

113.96 acres, more or less. 

105–T2211 

Parcel A 9.577 Acres 

All that portion of Parcel ‘‘X’’ lying 

within Government Lots 5 and 6, 

Section 36, Township 16 North, Range 

5 West of the Willamette Meridian. 

Parcel X 

All those parts of Lots 5 and 6, 

Section 36, Township 16 North, Range 

5 West of the Willamette Meridian, 

included within the boundaries of a 

strip of land 150 feet in width, being 75 

feet on each side of the center line of the 

Grays Harbor and Puget Sound Railway 

Company’s railroad as the same is 

located and staked out upon the ground 

over and across the said Lots 5 and 6, 

of said Section 36; The course of said 

center line across said Section 36 being 

more particularly described as follows, 

to-wit: 

Beginning at the point of intersection 

of said center line with the South 

boundary line of said Section 36 at 

railway survey Station No. 2138+57, 

which point is 2,427.7 feet East of the 

Southwest corner of said Section 36; 

Thence North 33°56′ West 745.93 feet to 

Station no. 2131+11.07; Thence on a 

tapered curve to the right through an 

angle of 0°54′ 60 feet to Station No. 

2130+51.07; Thence on a 3° curve to the 

right 1,455.00 feet to Station No. 

2115+96.07; Thence on a tapered curve 

to the right through an angle of 0°54′ 60 

feet to Station No. 2115+36.07; Thence 

North 11°31′ East 334.49 feet to Station 

No. 2112+01.58; Thence on a tapered 

curve to the left through an angle of 3° 

120 feet to Station No. 2110+81.58; 

Thence on a 5° curve to the left 1,009.33 

feet to Station No. 2100+72.25; Thence 

on a tapered curve to the left through an 

angle of 3° 120 feet to Station No. 

2099+52.25; Thence North 44°57′ West 

1,135.45 feet to Station No. 2088+16.8; 

Thence on a 0°30′ curve to the right 

839.5 feet to Station No. 2079+77.3 and 

point of intersection of said center line 

with West line of said Section 36, which 

point is 333.4 feet South of the 

Northwest corner of said Section 36; 

Also: An additional strip of land 25 

feet in width lying Easterly of, parallel 

with and contiguous to the 150 foot 

strip hereinabove described the 

Southerly boundary of said 25 foot strip 

being a line drawn through Station No. 

2112+01.58 at right angles to said center 

line and the Northerly boundary thereof 

being the North line of Lot 6, of said 

Section 36; 

Also: An additional strip of land, 

triangular in shape, lying in Lot 6, of 

said Section 36, bounded on the East by 

the 150 foot strip of land first 

hereinabove described; on the North by 

the North line of said Lot 6, and on the 

West by a line extending Northwesterly 

from a point which is 75 feet 

Northwesterly of railway survey Station 

No. 2112+01.58 to a point which is 50 

feet Southwesterly of railway survey 

Station No. 2100+00; the said 75 feet 

and 50 feet respectively being measured 

along a line drawn at right angles to the 

center line hereinabove described; 

Parcel B 3.321 Acres 

A portion of Government Lot 5, 

Section 36, Township 16 North, Range 

5 West of the Willamette Meridian, 

more particularly described as follows: 

That portion of said Government Lot 

5 lying Easterly of Garrard County Road; 

Excepting therefrom all that portion of 

the former railroad right-of-way 

described in Parcel A above: 

Situate in the County of Grays Harbor, 

State of Washington. 

Containing 12.90 acres, more or less 


lotter on DSK11XQN23PROD with NOTICES1
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 


lotter on DSK11XQN23PROD with NOTICES1