A dispute over the taxability of an Indian tribe's land in Alabama hinges largely on a statute of limitations, as the case moves to a federal appeals court. [Poarch Band of Creek Indians v. Hildreth, S.D. Ala., No. 1:15-cv-00277, notice of appeal, 7/28/15]
James H. Hildreth Jr., the tax assessor for Escambia County, Ala., filed notice July 28 that he is appealing a preliminary injunction order to the U.S. Court of Appeals for the Eleventh Circuit. Judge Callie Granade issued the injunction on July 22 in the U.S. District Court for the Southern District of Alabama, prohibiting Hildreth from assessing any tax against the property held in U.S. trust on behalf of the Poarch Band of Creek Indians.
Reproduced with permission from Tax Management Weekly State Tax Report, 2015 Weekly State Tax Report 22, (July 31, 2015). Copyright 2015 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com
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