Federal Register / Vol. 82, No. 171 / Wednesday, September 6, 2017 / Notices 42111 

FOR FURTHER INFORMATION CONTACT: Ms. 

Sharlene M. Round Face, Bureau of 

Indian Affairs, Division of Real Estate 

Services, 1849 C Street NW., MS–4642– 

MIB, Washington, DC 20240, telephone 

(202) 208–3615. 

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 was issued according 

to the Act of June 18, 1934 (48 Stat. 986; 

25 U.S.C. 5110) for the lands described 

below. These lands are proclaimed to be 

part of the Lac Courte Oreilles Band of 

Lake Superior Chippewa Indians of 

Wisconsin Reservation, in Sawyer 

County, Wisconsin. 

Fourth Principal Meridian 

Sawyer County, Wisconsin 

Legal Description Containing 2012.77 

Acres, More or Less 

T. 40 N., R. 6 W., 

Sec. 8, that part of the SW1⁄4SE1⁄4 lying 

above elevation 1315 ft., Mean Sea Level 

Datum, 1929 adjustment.—27.34 acres 

Sec. 10, NW1⁄4SW1⁄4.—40.00 acres 

Sec. 17, that part of the NW1⁄4NE1⁄4 and the 

SW1⁄4NE1⁄4 lying above elevation 1315 

ft., Mean Sea Level Datum, 1929 

adjustment.—28.00 acres 

Sec.18, that part of the SW1⁄4SE1⁄4 lying 

above elevation 1315 ft., Mean Sea Level 

Datum, 1929 adjustment.—20.00 acres 

Sec. 21, that part of the SW1/4 lying 

westerly of the west line of the 

Chippewa Reservoir Flowage, laying 

above elevation 1315 ft., Mean Sea Level 

Datum, 1929 adjustment.—73.90 acres 

Sec. 28, that part of the NW1⁄4, NW1⁄4SE1⁄4, 

and the SE1⁄4 SE1⁄4, lying above elevation 

1315 ft., Mean Sea Level Datum, 1929 

adjustment.—86.23 acres 

Sec 32, that part SE1⁄4 and the S1⁄2NE1⁄4

lying above elevation 1315 ft., Mean Sea 

Level Datum, 1929 adjustment.—123.55 

acres 

T. 40 N., R. 7 W., 

Sec. 24, that part of the SW1⁄4NW1⁄4, the 

NW1⁄4SW1⁄4, and the NE1⁄4SW1⁄4, more 

particularly described as Lots One (1) 

and Two (2) as recorded in Volume 

Twenty (20) of Certified Survey Maps, 

pages 225–227, Survey No. 5858.—26.00 

acres 

Sec. 26, that part of the NE1⁄4 and the 

E1⁄2NW1⁄4, lying southerly of the south 

line of the Chippewa Reservoir Flowage 

and lying above elevation 1315 ft., Mean 

Sea Level Datum, 1929 adjustment.— 

104.35 acres 

Sec. 27, that part of the S1⁄2NE1⁄4, 

NE1⁄4NE1⁄4, SE1⁄4NW1⁄4, and the SW1⁄4

lying above elevation 1315′, Mean Sea 

Level Datum, 1929 adjustment.—102.43 

acres 

Sec. 28, that part of the NW1⁄4NW1⁄4, 

S1⁄2NW1⁄4, N1⁄2SW1⁄4, and the SW1⁄4SW1⁄4

lying above elevation 1315′, Mean Sea 

Level Datum, 1929 adjustment, AND that 

part of the N1⁄2SE1⁄4SW1⁄4, lying westerly 

of the west flowage line of the Chippewa 

Reservoir Flowage and lying above 

elevation 1315′, Mean Sea Level Datum, 

1929 adjustment.—74.17 acres 

Sec.29, that part of the E1⁄2NE1⁄4 lying 

easterly of the most easterly flowage line 

of the Chippewa Reservoir Flowage and 

lying above elevation 1315′, Mean Sea 

Level Datum, 1929 adjustment, AND that 

part of the S1⁄2S1⁄2 and the NE1⁄4SE1⁄4, 

lying above elevation 1315 ft., Mean Sea 

Level Datum, 1929 adjustment.—130.66 

acres 

Sec. 30, that part of Lot 1, the SW1⁄4SE1⁄4, 

and the SE1⁄4SE1⁄4 lying above elevation 

1315′, Mean Sea Level Datum, 1929 

adjustment, AND that part of the 

NE1⁄4SE1⁄4 lying southerly of the most 

southern flowage line of the Chippewa 

Reservoir Flowage, lying above elevation 

1315 ft., Mean Sea Level Datum, 1929 

adjustment.—43.01 acres 

Sec. 31, that part of Lots 1, 2, 3 and 4 lying 

above elevation 1315 ft., Mean Sea Level 

Datum, 1929 adjustment.—150.25 acres 

Sec. 33, that part of the SW1⁄4NE1⁄4, the 

SW1⁄4NW1⁄4 and the SE1⁄4 lying above 

elevation 1315′, Mean Sea Level Datum, 

1929 adjustment—86.78 acres 

Sec. 34, that part of the E1⁄2NW1⁄4 and the 

SW1⁄4 lying above elevation 1315′, Mean 

Sea Level Datum, 1929 adjustment.— 

104.10 acres 

T. 40 N., R. 8 W., 

Sec. 16, NE1⁄4NE1⁄4, W1⁄2NE1⁄4, NE1⁄4SW1⁄4, 

and E 1⁄2NW1⁄4.—240.00 acres 

T. 41 N., R. 8 W., 

Sec. 33, NE1⁄4, NW1⁄4, SW1⁄4, EXCEPT that 

deeded to Sawyer County for highway 

purposes as described in Vol. 382 of 

Records, Page 172.—472.00 acres 

Sec. 35, S1⁄2SW1⁄4. 80.00 acres 

Situated in Sawyer County, State of 

Wisconsin. Containing 2012.77 acres, more 

or less. 

The above-described lands contain a 

total of 2012.77 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 and highways, public 

utilities and for railroads, and pipelines, 

and any other valid easements or rightsof-way or reservations of record. 

Dated: July 21, 2017. 

Michael S. Black, 

Acting Assistant Secretary—Indian Affairs. 

[FR Doc. 2017–18854 Filed 9–5–17; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[178A2100DD/AAKC001030/ 

A0A501010.999900] 

HEARTH Act Approval of Stillaguamish 

Tribe of Indians’ Leasing Regulations 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: On July 17, 2017, the Bureau 

of Indian Affairs (BIA) approved the 

Stillaguamish Tribe of Indians’ leasing 

regulations under the Helping Expedite 

and Advance Responsible Tribal 

Homeownership (HEARTH) Act. With 

this approval, the Tribe is authorized to 

enter into the following types of leases 

without BIA approval: Agricultural, 

residential, business, wind and solar, 

wind energy evaluation, and other 

authorized purposes. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Sharlene Round Face, Bureau of Indian 

Affairs, Division of Real Estate Services, 

MS–4642–MIB, 1849 C Street NW., 

Washington, DC 20240, at (202) 208– 

3615. 

SUPPLEMENTARY INFORMATION: 

I. Summary of the HEARTH Act 

The HEARTH Act of 2012 (the 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 Act 

authorizes Tribes to negotiate and enter 

into agricultural and 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 (the 

Secretary). The 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 Act 

requires the Secretary to approve Tribal 

regulations if the Tribal regulations are 

consistent with the Department’s leasing 

regulations at 25 CFR part 162 and 

provide for an environmental review 

process that meets requirements set 

forth in the Act. This notice announces 

that the Secretary, through the Assistant 

Secretary—Indian Affairs, has approved 

the Tribal regulations for the 

Stillaguamish Tribe of Indians. 


asabaliauskas on DSKBBXCHB2PROD with NOTICES
42112 Federal Register / Vol. 82, No. 171 / Wednesday, September 6, 2017 / Notices 

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 72,440, 72,447–48 

(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. See 

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 465 

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, 

No. 14–14524, *13–*17, 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. See 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 

72,447–48, 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.’’ Id. at 5–6. 

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, 134 S. Ct. 2024, 

2043 (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 2043–44 

(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). 

Just like BIA’s surface leasing 

regulations, Tribal regulations under the 

HEARTH Act pervasively cover all 

aspects of leasing. See Guidance for the 

Approval of Tribal Leasing Regulations 

under the HEARTH Act, NPM–TRUS– 

29 (effective Jan. 16, 2013) (providing 

guidance on Federal review process to 

ensure consistency of proposed Tribal 

regulations with Part 162 regulations 

and listing required Tribal regulatory 

provisions). 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 

Snohomish County and the State of 

Washington. 

Dated: July 17, 2017. 

Michael S. Black, 

Acting Assistant Secretary—Indian Affairs. 

[FR Doc. 2017–18849 Filed 9–5–17; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[178A2100DD/AAKC001030/ 

A0R9A1010.999900] 

HEARTH Act Approval of the Osage 

Nation Regulations 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: On July 17, 2017, the Bureau 

of Indian Affairs (BIA) approved the 

Osage Nation (Nation) leasing 

regulations under the Helping Expedite 

and Advance Responsible Tribal 

Homeownership Act of 2012 (HEARTH 

Act). With this approval, the Nation is 

authorized to enter into business site 

leases without further BIA approval. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Sharlene Round Face, Bureau of Indian 

Affairs, Division of Real Estate Services, 

MS–4642–MIB, 1849 C Street NW., 

Washington, DC 20240, telephone: (202) 

208–3615. 

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 agricultural and 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 


asabaliauskas on DSKBBXCHB2PROD with NOTICES