Op. Atty. Gen. 414a-5

Syllabus

TAXATION: INDIAN LANDS: The exemption from ad valorem taxation for Indian lands in Minn. Stat. § 272.01, subd. 1 applies only to lands held in trust by the United States for the benefit of an Indian Tribe, its members, or an individual Indian, and lands owned by an Indian Tribe or an individual Indian subject to federal statutory restraints on alienation. The exemption does not apply to lands owned in fee simple title by Indian Tribes or individual Indians.