In a blow to rural communities struggling to maintain their tax base, the U.S. Court of Appeals for the Second Circuit has affirmed a decision that said the doctrine of tribal immunity bars localities from foreclosing on land held by Native Americans.
The circuit on Thursday upheld a decision by Western District Judge Charles Siragusa, who said in Cayuga Indian Nation of New York v. Seneca County, 11-cv-6004 (NYLJ, Aug. 22, 2012), that governments cannot foreclose on Indian-held land for tax purposes.
