Indian Nondiscriminatory Tax Act

Summary

Indian Nondiscriminatory Tax Act - Requires the Secretary of the Interior's approval of all new tribal taxation ordinances. Prohibits the Secretary from approving a tribal taxation ordinance unless: (1) with respect to a property tax, it does not discriminate between Indians and non-Indians; and (2) it has a reasonable relationship to the services rendered. Provides for an 80 percent offset against a tribal tax for State and local taxes on the same property. Requires a tribal tax to be assessed within five years after the date imposed. Prohibits commencement of a proceeding a tribal court without assessment for collection of such tax after such period has expired.

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1 official file

• Introduced in House

  summary · EN · 28 April 1987

  Open at official source

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