11086 Federal Register / Vol. 87, No. 39 / Monday, February 28, 2022 / Notices 

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 Table 

Mountain Rancheria. 

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 CF 

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, 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 Table 

Mountain Rancheria. 

Bryan Newland, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2022–04093 Filed 2–25–22; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[223A2100DD/AAKC001030/ 

A0A501010.999900] 

HEARTH Act Approval of Kootenai 

Tribe of Idaho Business Leasing 

Ordinance 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: The Bureau of Indian Affairs 

(BIA) approved the Kootenai Tribe of 

Idaho Business Leasing Ordinance 

under the Helping Expedite and 

Advance Responsible Tribal 

Homeownership Act of 2012 (HEARTH 


khammond on DSKJM1Z7X2PROD with NOTICES
Federal Register / Vol. 87, No. 39 / Monday, February 28, 2022 / Notices 11087 

Act). With this approval, the Tribe is 

authorized to enter into business leases 

without further BIA approval. 

DATES: BIA issued the approval on 

February 1, 2022. 

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, 

sharlene.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 Kootenai 

Tribe of Idaho. 

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, 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 


khammond on DSKJM1Z7X2PROD with NOTICES
11088 Federal Register / Vol. 87, No. 39 / Monday, February 28, 2022 / Notices 

may be subject to taxation by the 

Kootenai Tribe of Idaho. 

Wizipan Garriott, 

Principal Deputy Assistant Secretary—Indian 

Affairs, Exercising by delegation the authority 

of the Assistant Secretary—Indian Affairs. 

[FR Doc. 2022–04090 Filed 2–25–22; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

National Park Service 

[NPS–WASO–NAGPRA–NPS0033436; 

PPWOCRADN0–PCU00RP14.R50000] 

Notice of Intent To Repatriate Cultural 

Items: U.S. Department of the Interior, 

Bureau of Indian Affairs, Washington, 

DC, and Pueblo Grande Museum, City 

of Phoenix, AZ 

AGENCY: National Park Service, Interior. 

ACTION: Notice. 

SUMMARY: The U.S. Department of the 

Interior, Bureau of Indian Affairs (BIA), 

Washington, DC, assisted by the Pueblo 

Grande Museum (PGM), in consultation 

with the appropriate Indian Tribes or 

Native Hawaiian organizations, have 

determined that the cultural items listed 

in this notice meet the definition of 

either unassociated funerary objects or 

sacred objects. Lineal descendants or 

representatives of any Indian Tribe or 

Native Hawaiian organization not 

identified in this notice that wish to 

claim these cultural items should 

submit a written request to the BIA 

through PGM. If no additional claimants 

come forward, transfer of control of the 

cultural items to the lineal descendants, 

Indian Tribes, or Native Hawaiian 

organizations stated in this notice may 

proceed. 

DATES: Lineal descendants or 

representatives of any Indian Tribe or 

Native Hawaiian organization not 

identified in this notice that wish to 

claim these cultural items should 

submit a written request with 

information in support of the claim to 

the BIA through PGM at the address in 

this notice by March 30, 2022. 

FOR FURTHER INFORMATION CONTACT: 

Lindsey Vogel-Teeter, Pueblo Grande 

Museum, 4619 E Washington Street, 

Phoenix, AZ 85034, telephone (602) 

534–1572, email lindsey.vogel-teeter@

phoenix.gov. 

SUPPLEMENTARY INFORMATION: Notice is 

here given in accordance with the 

Native American Graves Protection and 

Repatriation Act (NAGPRA), 25 U.S.C. 

3005, of the intent to repatriate cultural 

items under the control of the U.S. 

Department of the Interior, Bureau of 

Indian Affairs, Washington, DC, and in 

the physical custody of the Pueblo 

Grande Museum, City of Phoenix, AZ, 

that meet the definition of either 

unassociated funerary objects or sacred 

objects under 25 U.S.C. 3001. 

This notice is published as part of the 

National Park Service’s administrative 

responsibilities under NAGPRA, 25 

U.S.C. 3003(d)(3). The determinations in 

this notice are the sole responsibility of 

the museum, institution, or Federal 

agency that has control of the Native 

American cultural items. The National 

Park Service is not responsible for the 

determinations in this notice. 

History and Description of the Cultural 

Items 

In December of 1939, 184 cultural 

items were removed from site AZ 

T:12:3(PGM)/AZ T:12:9(ASM)/SRVSS 

Site 6/Villa Buena, located within the 

boundaries of the Gila River Indian 

Reservation, Maricopa County, AZ. 

These items were excavated by 

personnel from the Salt River Valley 

Stratigraphic Survey (SRVSS), who were 

working out of PGM under a permit 

issued by the U.S. Department of the 

Interior. The cultural items, comprising 

12 unassociated funerary objects and 

172 sacred objects, have been housed at 

PGM since they were excavated. The 12 

unassociated funerary items are one 

ceramic bowl, one ceramic disk, two 

ceramic jars, one lot of ceramic sherds, 

one grinding stone, three lots of shell 

beads, two shells, and one stone 

projectile point/drill. The 172 sacred 

objects are two ceramic censer 

fragments, three ceramic figurine 

fragments, one ceramic thick-walled 

vessel fragment, three crystal/quartz 

objects, seven worked faunal bones, 39 

lots of shell beads, three shell bracelets, 

37 lots of shell fragments, 48 shell 

ornaments, three shell tinklers, two 

stone mortars/stones with depression, 

two stone ornaments, one stone 

plummet, six stone rings, and 15 stone 

projectile points. 

Site AZ T:12:3(PGM)/AZ 

T:12:9(ASM)/SRVSS Site 6/Villa Buena 

contained ballcourts, house mounds, 

and a compound. Based on ceramic 

types and architectural forms, the site 

was likely occupied during the 

Sweetwater through Civano phases of 

the Hohokam cultural sequence (A.D. 

550–1450). 

In October of 1939, 14 cultural items 

were removed from site AZ 

U:9:13(ASM)/AZ U:9:15(PGM)/SRVSS 

Site 23, located within the exterior 

boundaries of the Salt River Indian 

Reservation, Maricopa County, AZ. 

These items were excavated by 

personnel from the SRVSS, who were 

working out of PGM under a permit 

issued by the U.S. Department of the 

Interior. The cultural items have been 

housed at PGM since they were 

excavated. The 14 sacred objects are one 

ceramic figurine fragment, two shell 

bracelets, four shell ornaments, one 

stone canopas or medicine stone, three 

stone palettes, one stone ornament, one 

stone projectile point, and one worked 

stone. 

Site AZ U:9:13(ASM)/AZ 

U:9:15(PGM)/SRVSS Site 23 contained 

nine trash mounds, multiple burials, 

and a canal. The material culture 

spanned the Estrella through Civano 

phases of the Hohokam cultural 

sequence (A.D. 450–1450). 

In October of 1939, 24 cultural items 

were removed from site AZ 

U:9:16(PGM)/SRVSS Site 24, located 

within the exterior boundaries of the 

Salt River Indian Reservation, Maricopa 

County, AZ. These items were 

excavated by personnel from the 

SRVSS, who were working out of PGM 

under a permit issued by the U.S. 

Department of the Interior. The cultural 

items have been housed at PGM since 

they were excavated. The 24 sacred 

objects are 10 ceramic figurine 

fragments, eight ceramic bracelets, one 

shell ornament, four stone palettes, and 

one dog burial. 

Site AZ U:9:16(PGM)/SRVSS Site 24 

contained a compound, a house mound, 

21 trash mounds, and a burial area. 

Based on architectural morphology and 

ceramic types, occupation spanned the 

Estrella through Civano phases of the 

Hohokam cultural sequence (A.D. 450– 

1450). 

In 1939, one cultural item was 

removed from site AZ U:9:18(PGM)/ 

SRVSS Site 26, located within the 

exterior boundaries of the Salt River 

Indian Reservation, Maricopa County, 

AZ. This item was excavated by 

personnel from the SRVSS, who were 

working out of PGM under a permit 

issued by the U.S. Department of the 

Interior. The cultural item has been 

housed at PGM since it was excavated. 

The one sacred object is a dog burial. 

Site AZ U:9:18(PGM)/SRVSS Site 26 

contained a compound, two trash 

mounds, a sherd area, and a burial area. 

Based on the material culture, 

occupation spanned the Sacaton 

through Civano phases of the Hohokam 

cultural sequence (A.D. 900–1450). 

In June through August of 1939, 28 

cultural items were removed from site 

AZ U:9:28(PGM)/SRVSS Site 62, located 

within the exterior boundaries of the 

Salt River Indian Reservation, Maricopa 

County, AZ. The items were excavated 

by personnel from the SRVSS, who were 

working out of PGM under a permit 


khammond on DSKJM1Z7X2PROD with NOTICES