By: Angie Burckhalter, Vice President of Regulatory Af The U.S. Court of Appeals for the Tenth Circuit delivered a significant decision in early March by affirming the decision of the U.S. District Court on a number of issues, one being that the Osage reservation was disestablished.
The Osage Nation sought a declaratory judgment that its reservation comprised all of Osage County, Oklahoma, and that it had not been disestablished and therefore all of Osage County remained Indian country. In addition, the Osage Nation also asked the Courts to find that the Osage Nation’s members who are employed and reside within the reservation’s geographical boundaries are exempt from paying state income tax. They also sought injunctive relief prohibiting the Oklahoma Tax Commission from collecting income tax from such tribal members.
The Tenth Circuit stated that the pivotal issue in this case is whether the Osage Nation’s reservation had been disestablished, not Oklahoma’s tax policies. The District court had previously held that “[the Osage have not sought to reestablish their claimed reservation or to challenge [Oklahoma’s] taxation until recently,” and that “the Osage reservation ceased to exist more than a century ago.” The Tenth Circuit stated that the legislative history and uncontested facts in the record provide further evidence that the reservation had been dissolved. The District court held that Oklahoma’s long-standing reliance counsels against now establishing Osage County as a reservation.
OIPA joined the Oklahoma Farm Bureau and others on an amicus curiae brief (amicus) or “friend of the Court brief” to the Tenth Circuit Court supporting the position of the Oklahoma Tax Commissioners in the appeal filed by the Osage Nation. The amicus advised the Court of the adverse consequences to non-tribal individuals and entities living and working within Osage County if the Osage Nation’s claim that its reservation consisted of all of Osage County was held to be correct on appeal.
The vast majority of lands in Osage County are fee lands currently owned by non-tribal members, and the State of Oklahoma has exercised jurisdiction over such lands for many years. If the Osage reservation was determined to remain in existence today, the Osage Nation could seek to assert jurisdiction over the entire county, including fee lands owned by non-tribal members, impose taxes or implement regulations covering such issues as environmental or zoning. Furthermore, it would allow the tribal courts to adjudicate disputes over fee lands or between tribal members and non-tribal members.
It is unknown at this time if the Osage Nation intends to seek review of this decision. Further appeal could involve asking the full Tenth Circuit Court to review the case or appealing the decision to the U.S. Supreme Court.
| 
