80 FR 47949 - HEARTH Act Approval of Seminole Tribe of Florida Regulations
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs Federal Register Volume 80, Issue 153 (August 10, 2015)
Bureau of Indian Affairs
Federal Register Volume 80, Issue 153 (August 10, 2015)
| Page Range | 47949-47950 | |
| FR Document | 2015-19604 |
[Federal Register Volume 80, Number 153 (Monday, August 10, 2015)] [Notices] [Pages 47949-47950] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-19604] ----------------------------------------------------------------------- DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs [156A2100DD/AAKC001030/A0A501010.999900 253G] HEARTH Act Approval of Seminole Tribe of Florida Regulations AGENCY: Bureau of Indian Affairs, Interior. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: On January 8, 2015, the Bureau of Indian Affairs (BIA) approved the Seminole Tribe of Florida leasing regulations under the HEARTH Act. With this approval, the Tribe is authorized to enter into the following type of leases without BIA approval: Business and residential ordinances. FOR FURTHER INFORMATION CONTACT: Cynthia Morales, Office of Trust Services--Division of Realty, Bureau of Indian Affairs; Telephone (202) 768-4166; Email [email protected]. SUPPLEMENTARY INFORMATION: I. Summary of the HEARTH Act The HEARTH (Helping Expedite and Advance Responsible Tribal Homeownership) Act of 2012 (the Act) makes a voluntary, alternative land leasing process available to tribes, by amending the Indian Long- Term Leasing Act of 1955, 25 U.S.C. 415. The Act authorizes tribes to negotiate and enter into agricultural and business leases of tribal trust lands with a primary term of 25 years, and up to two renewal terms of 25 years each, without the approval of the Secretary of the Interior. The Act also authorizes tribes to enter into leases for residential, recreational, religious or educational purposes for a primary term of up to 75 years without the approval of the Secretary. Participating tribes develop tribal leasing regulations, including an environmental review process, and then must obtain the Secretary's approval of those regulations prior to entering into leases. The Act requires the Secretary to approve tribal regulations if the tribal regulations are consistent with the Department's leasing regulations at 25 CFR part 162 and provide for an environmental review process that meets requirements set forth in the Act. This notice announces that the Secretary, through the Assistant Secretary--Indian Affairs, has approved the tribal regulations for the Seminole Tribe of Florida. II. Federal Preemption of State and Local Taxes The Department's regulations governing the surface leasing of trust and restricted Indian lands specify that, subject to applicable Federal law, permanent improvements on leased land, leasehold or possessory interests, and activities under the lease are not subject to State and local taxation and may be subject to taxation by the Indian tribe with jurisdiction. See 25 CFR 162.017. As explained further in the preamble to the final regulations, the Federal government has a strong interest in promoting economic development, self-determination, and tribal sovereignty. 77 FR 72,440, 72447-48 (December 5, 2012). The principles supporting the Federal preemption of State law in the field of Indian leasing and the taxation of lease-related interests and activities applies with equal force to leases entered into under tribal leasing regulations approved by the Federal government pursuant to the HEARTH Act. Section 5 of the Indian Reorganization Act, 25 U.S.C 465, preempts State and local taxation of permanent improvements on trust land. Confederated Tribes of the Chehalis Reservation v. Thurston County, 724 F.3d 1153, 1157 (9th Cir. 2013) (citing Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973)). In addition, as explained in the preamble to the revised leasing regulations at 25 CFR part 162, Federal courts have applied a balancing test to determine whether State and local taxation of non-Indians on the reservation is preempted. White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 143 (1980). The Bracker balancing test, which is conducted against a backdrop of ``traditional notions of Indian self-government,'' requires a particularized examination of the relevant State, Federal, and tribal interests. We hereby adopt the Bracker analysis from the preamble to the surface leasing regulations, 77 FR at 72,447-48, as supplemented by the analysis below. The strong Federal and tribal interests against State and local taxation of improvements, leaseholds, and activities on land leased under the Department's leasing regulations apply equally to improvements, leaseholds, and activities on land leased pursuant to tribal leasing regulations approved under the HEARTH Act. Congress's overarching intent was to ``allow tribes to exercise greater control over their own land, support self-determination, and eliminate bureaucratic delays that stand in the way of homeownership and economic development in tribal communities.'' 158 Cong. Rec. H. 2682 (May 15, 2012). The HEARTH Act was intended to afford tribes ``flexibility to adapt lease terms to suit [their] business and cultural needs'' and to ``enable [tribes] to approve leases quickly and efficiently.'' Id. at 5-6. Assessment of State and local taxes would obstruct these express Federal policies supporting tribal economic development and self- determination, and also threaten substantial tribal interests in effective tribal government, economic self-sufficiency, and territorial autonomy. See Michigan v. Bay Mills Indian Community, 134 S. Ct. 2024, 2043 (2014) (Sotomayor, J., concurring) (determining that ``[a] key goal of the Federal Government is to render Tribes more self- sufficient, and better positioned to fund their own sovereign [[Page 47950]] functions, rather than relying on Federal funding''). The additional costs of State and local taxation have a chilling effect on potential lessees, as well as on a tribe that, as a result, might refrain from exercising its own sovereign right to impose a tribal tax to support its infrastructure needs. See id. at 2043-44 (finding that State and local taxes greatly discourage tribes from raising tax revenue from the same sources because the imposition of double taxation would impede tribal economic growth). Just like BIA's surface leasing regulations, tribal regulations under the HEARTH Act pervasively cover all aspects of leasing. See Guidance for the Approval of Tribal Leasing Regulations under the HEARTH Act, NPM-TRUS-29 (effective Jan. 16, 2013) (providing guidance on Federal review process to ensure consistency of proposed tribal regulations with Part 162 regulations and listing required tribal regulatory provisions). Furthermore, the Federal government remains involved in the tribal land leasing process by approving the tribal leasing regulations in the first instance and providing technical assistance, upon request by a tribe, for the development of an environmental review process. The Secretary also retains authority to take any necessary actions to remedy violations of a lease or of the tribal regulations, including terminating the lease or rescinding approval of the tribal regulations and reassuming lease approval responsibilities. Moreover, the Secretary continues to review, approve, and monitor individual Indian land leases and other types of leases not covered under the tribal regulations according to the Part 162 regulations. Accordingly, the Federal and tribal interests weigh heavily in favor of preemption of State and local taxes on lease-related activities and interests, regardless of whether the lease is governed by tribal leasing regulations or Part 162. Improvements, activities, and leasehold or possessory interests may be subject to taxation by the Seminole Tribe of Florida. Dated: July 29, 2015. Kevin K. Washburn, Assistant Secretary--Indian Affairs. [FR Doc. 2015-19604 Filed 8-7-15; 8:45 am] BILLING CODE 4337-15-P
![Federal Register / Vol. 80, No. 153 / Monday, August 10, 2015 / Notices 47949
collection of information unless it With this approval, the Tribe is and the taxation of lease-related
displays a currently valid OMB control authorized to enter into the following interests and activities applies with
number and current expiration date. type of leases without BIA approval: equal force to leases entered into under
Business and residential ordinances. tribal leasing regulations approved by
III. Request for Comments
FOR FURTHER INFORMATION CONTACT: the Federal government pursuant to the
To comply with the public Cynthia Morales, Office of Trust HEARTH Act.
consultation process, on March 25, Services—Division of Realty, Bureau of Section 5 of the Indian Reorganization
2015, we published a Federal Register Indian Affairs; Telephone (202) 768– Act, 25 U.S.C 465, preempts State and
notice (80 FR 15808) announcing our 4166; Email cynthia.morales@bia.gov. local taxation of permanent
intent to submit this information improvements on trust land.
collection to OMB for approval. In that SUPPLEMENTARY INFORMATION:
Confederated Tribes of the Chehalis
notice we solicited public comments for I. Summary of the HEARTH Act Reservation v. Thurston County, 724
60 days, ending on May 26, 2015. The F.3d 1153, 1157 (9th Cir. 2013) (citing
USGS did not receive any comments. The HEARTH (Helping Expedite and
Mescalero Apache Tribe v. Jones, 411
Therefore, we have not changed this Advance Responsible Tribal
U.S. 145 (1973)). In addition, as
collection. Homeownership) Act of 2012 (the Act)
explained in the preamble to the revised
We again invite comments concerning makes a voluntary, alternative land
leasing regulations at 25 CFR part 162,
this IC on: (a) Whether the proposed leasing process available to tribes, by
Federal courts have applied a balancing
collection of information is necessary amending the Indian Long-Term Leasing test to determine whether State and
for the agency to perform its duties, Act of 1955, 25 U.S.C. 415. The Act local taxation of non-Indians on the
including whether the information is authorizes tribes to negotiate and enter reservation is preempted. White
useful; (b) the accuracy of the agency’s into agricultural and business leases of Mountain Apache Tribe v. Bracker, 448
estimate of the burden of the proposed tribal trust lands with a primary term of U.S. 136, 143 (1980). The Bracker
collection of information; (c) ways to 25 years, and up to two renewal terms balancing test, which is conducted
enhance the quality, usefulness, and of 25 years each, without the approval against a backdrop of ‘‘traditional
clarity of the information to be of the Secretary of the Interior. The Act notions of Indian self-government,’’
collected; and (d) ways to minimize the also authorizes tribes to enter into leases requires a particularized examination of
burden on the respondents, including for residential, recreational, religious or the relevant State, Federal, and tribal
the use of automated collection educational purposes for a primary term interests. We hereby adopt the Bracker
techniques or other forms of information of up to 75 years without the approval analysis from the preamble to the
technology. Please note that any of the Secretary. Participating tribes surface leasing regulations, 77 FR at
comments submitted in response to this develop tribal leasing regulations, 72,447–48, as supplemented by the
notice are a matter of public record. including an environmental review analysis below.
Before including your address, phone process, and then must obtain the The strong Federal and tribal interests
number, email address or other personal Secretary’s approval of those regulations against State and local taxation of
identifying information in your prior to entering into leases. The Act improvements, leaseholds, and
comment, you should be aware that requires the Secretary to approve tribal activities on land leased under the
your entire comment including your regulations if the tribal regulations are Department’s leasing regulations apply
personal identifying information, may consistent with the Department’s leasing equally to improvements, leaseholds,
be made publically available at any regulations at 25 CFR part 162 and and activities on land leased pursuant to
time. While you can ask OMB in your provide for an environmental review tribal leasing regulations approved
comment to withhold your personal process that meets requirements set under the HEARTH Act. Congress’s
identifying information from public forth in the Act. This notice announces overarching intent was to ‘‘allow tribes
review, we cannot guarantee that will be that the Secretary, through the Assistant to exercise greater control over their
done. Secretary—Indian Affairs, has approved own land, support self-determination,
the tribal regulations for the Seminole and eliminate bureaucratic delays that
Douglas A. Howard, Tribe of Florida. stand in the way of homeownership and
Associate Program Coordinator, National economic development in tribal
Cooperative Geologic Mapping Program. II. Federal Preemption of State and
Local Taxes communities.’’ 158 Cong. Rec. H. 2682
[FR Doc. 2015–19503 Filed 8–7–15; 8:45 am] (May 15, 2012). The HEARTH Act was
BILLING CODE 4311–AM–P The Department’s regulations intended to afford tribes ‘‘flexibility to
governing the surface leasing of trust adapt lease terms to suit [their] business
and restricted Indian lands specify that, and cultural needs’’ and to ‘‘enable
DEPARTMENT OF THE INTERIOR subject to applicable Federal law, [tribes] to approve leases quickly and
permanent improvements on leased efficiently.’’ Id. at 5–6.
Bureau of Indian Affairs land, leasehold or possessory interests, Assessment of State and local taxes
[156A2100DD/AAKC001030/ and activities under the lease are not would obstruct these express Federal
A0A501010.999900 253G] subject to State and local taxation and policies supporting tribal economic
may be subject to taxation by the Indian development and self-determination,
HEARTH Act Approval of Seminole tribe with jurisdiction. See 25 CFR and also threaten substantial tribal
Tribe of Florida Regulations 162.017. As explained further in the interests in effective tribal government,
AGENCY: Bureau of Indian Affairs, preamble to the final regulations, the economic self-sufficiency, and territorial
tkelley on DSK3SPTVN1PROD with NOTICES
Interior. Federal government has a strong interest autonomy. See Michigan v. Bay Mills
ACTION: Notice.
in promoting economic development, Indian Community, 134 S. Ct. 2024,
self-determination, and tribal 2043 (2014) (Sotomayor, J., concurring)
SUMMARY: On January 8, 2015, the sovereignty. 77 FR 72,440, 72447–48 (determining that ‘‘[a] key goal of the
Bureau of Indian Affairs (BIA) approved (December 5, 2012). The principles Federal Government is to render Tribes
the Seminole Tribe of Florida leasing supporting the Federal preemption of more self-sufficient, and better
regulations under the HEARTH Act. State law in the field of Indian leasing positioned to fund their own sovereign
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![47950 Federal Register / Vol. 80, No. 153 / Monday, August 10, 2015 / Notices
functions, rather than relying on Federal DEPARTMENT OF THE INTERIOR and the Sand Flats Recreation Area. The
funding’’). The additional costs of State Ashley National Forest will present a
and local taxation have a chilling effect Bureau of Land Management proposal to increase their Christmas tree
on potential lessees, as well as on a tribe [15X L1109AF LLUT980300 permit fees.
that, as a result, might refrain from L11100000.PH0000 24–1A] A one-hour public comment period
exercising its own sovereign right to will take place September 10, from
impose a tribal tax to support its Utah Resource Advisory Council/ 9:30–10:30 a.m., where the public may
infrastructure needs. See id. at 2043–44 Recreation Resource Advisory Council address the RAC. Written comments
(finding that State and local taxes Meeting may also be sent to the BLM at the
greatly discourage tribes from raising tax address listed in the FOR FURTHER
AGENCY: Bureau of Land Management, INFORMATION CONTACT section of this
revenue from the same sources because Interior.
the imposition of double taxation would notice.
ACTION: Notice. The meeting is open to the public;
impede tribal economic growth).
however, transportation, lodging, and
Just like BIA’s surface leasing SUMMARY: In accordance with the
meals are the responsibility of the
regulations, tribal regulations under the Federal Land Policy and Management
participating individuals.
HEARTH Act pervasively cover all Act, the Federal Advisory Committee
Persons who use a
aspects of leasing. See Guidance for the Act, and the Federal Lands Recreation
telecommunications device for the deaf
Enhancement Act, the Bureau of Land
Approval of Tribal Leasing Regulations (TDD) may call the Federal Information
Management’s (BLM) Utah Resource
under the HEARTH Act, NPM–TRUS– Relay Service (FIRS) at 1–800–877–8339
Advisory Council (RAC)/Recreation
29 (effective Jan. 16, 2013) (providing to leave a message or question for the
Resource Advisory Council (RecRAC)
guidance on Federal review process to above individual. The FIRS is available
will meet as indicated below.
ensure consistency of proposed tribal 24 hours a day, seven days a week.
DATES: The BLM-Utah RAC will meet Replies are provided during normal
regulations with Part 162 regulations
September 9, 2015, from 8:00 a.m.–5:00 business hours.
and listing required tribal regulatory
p.m., and the BLM-Utah RAC/RecRAC
provisions). Furthermore, the Federal will meet September 10, 2015, from 8:00 Authority: 43 CFR 1784.4–1.
government remains involved in the a.m.–Noon. Kent Hoffman,
tribal land leasing process by approving
ADDRESSES: The RAC/RecRAC will meet Acting State Director.
the tribal leasing regulations in the first
at the San Juan County Public Library, [FR Doc. 2015–19564 Filed 8–7–15; 8:45 am]
instance and providing technical Monticello Branch, 80 North Main, BILLING CODE 4310–DQ–P
assistance, upon request by a tribe, for Monticello, Utah.
the development of an environmental
FOR FURTHER INFORMATION CONTACT:
review process. The Secretary also DEPARTMENT OF THE INTERIOR
Sherry Foot, Special Programs
retains authority to take any necessary Coordinator, Bureau of Land
actions to remedy violations of a lease Management, Utah State Office, 440 Bureau of Land Management
or of the tribal regulations, including West 200 South, Suite 500, Salt Lake [F–14902–A, F–14902–A2; LLAK940000–
terminating the lease or rescinding City, Utah 84101; phone (801)539–4195; L14100000–HY0000–P]
approval of the tribal regulations and or, sfoot@blm.gov.
reassuming lease approval SUPPLEMENTARY INFORMATION: On Alaska Native Claims Selection
responsibilities. Moreover, the Secretary September 9, 2015, the RAC will take a
continues to review, approve, and AGENCY: Bureau of Land Management,
field tour of Alkali Ridge, in Blanding, Interior.
monitor individual Indian land leases Utah. A 15-minute briefing will be held
and other types of leases not covered ACTION: Notice of decision approving
at the San Juan County Library,
under the tribal regulations according to lands for conveyance.
Monticello Branch, 80 North Main,
the Part 162 regulations. Monticello, Utah, beginning at 8:00 a.m. SUMMARY: Notice is hereby given that an
Accordingly, the Federal and tribal Topics of discussion will be: Reviewing appealable decision will be issued by
interests weigh heavily in favor of archaeological sites; discussions on the the Bureau of Land Management (BLM),
preemption of State and local taxes on Tread Lightly! anti-looting campaign, approving conveyance of the surface
lease-related activities and interests, the transportation system in relation to estate in the lands described below to
regardless of whether the lease is the Richfield decision on transportation Napaskiak Incorporated, pursuant to the
governed by tribal leasing regulations or management plans in Utah, and oil and Alaska Native Claims Settlement Act.
Part 162. Improvements, activities, and gas leasing. After the field tour, the RAC DATES: Any party claiming a property
leasehold or possessory interests may be will meet at the San Juan County interest in the lands affected by the
Library for a business meeting. Further decision may appeal the decision in
subject to taxation by the Seminole
discussion on topics will include: Anti- accordance with the requirements of 43
Tribe of Florida.
looting, Richfield litigation, CFR part 4. Please see the
Dated: July 29, 2015. programmatic agreement for travel SUPPLEMENTARY INFORMATION section for
Kevin K. Washburn, management planning, the Moab Master the time limits for appealing the
Assistant Secretary—Indian Affairs. Leasing Plan, and updates on the Grand decision.
[FR Doc. 2015–19604 Filed 8–7–15; 8:45 am] Staircase-Escalante National Monument
ADDRESSES: A copy of the decision may
tkelley on DSK3SPTVN1PROD with NOTICES
Management Plan Amendment for
BILLING CODE 4337–15–P be obtained from: Bureau of Land
Livestock Grazing. On September 10,
the RAC/RecRAC will listen to fee Management, Alaska State Office, 222
presentations from the BLM and the West Seventh Avenue, #13, Anchorage,
Ashley National Forest. The BLM will AK 99513–7504.
present proposals to increase fees at FOR FURTHER INFORMATION CONTACT: The
Monticello Field Office Campgrounds BLM by phone at 907–271–5960 or by
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Document Created: 2015-12-15 12:12:06
Document Modified: 2015-12-15 12:12:06
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice. | |
| Contact | Cynthia Morales, Office of Trust Services--Division of Realty, Bureau of Indian Affairs; Telephone (202) 768-4166; Email [email protected] | |
| FR Citation | 80 FR 47949 |
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