This week, the Department of the Interior published notice in the Federal Register that it has approved HEARTH Act Regulations for the Seminole Tribe of Florida. The Federal Register Notice is here.
In the notice, the Assistant Secretary explained that tribal leasing regulations adopted under the HEARTH Act will preempt state and local taxation in the same manner as under the BIA’s own leasing regulations.
The Seminole Tribe of Florida is presently litigating whether the BIA’s leasing regulations preempt the State of Florida’s taxes on activities occurring on its trust lands. That case is pending before the Eleventh Circuit Court of Appeals. Materials are here.