Bryan v. Itasca County
United States Supreme Court
426 U.S. 373 (1976)
Relevant factsFree
Russell Bryan (plaintiff), a Chippewa Tribe member living on a reservation, received notice from Itasca County, Minnesota (defendant) claiming he owed personal property taxes on his mobile home; Bryan sued for a declaratory judgment that federal law preempted the tax. The Minnesota courts upheld the tax, reasoning that Public Law 280 empowered states to tax reservation property as part of the civil jurisdiction it granted, and the U.S. Supreme Court granted certiorari.
IssueFree
Whether federal Public Law 280, which grants states certain civil and criminal jurisdiction over Indian reservations, authorizes states to tax personal property located on those reservations.