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Committee discusses making tribal land taxation a formal study; decision deferred for drafting

February 17, 2025 | Finance and Taxation, Senate, Legislative, North Dakota


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Committee discusses making tribal land taxation a formal study; decision deferred for drafting
Senators discussed whether to direct a formal study of taxation on tribal-owned land and terminology in House Bill 15-63, a House bill on taxation of land owned by enrolled tribal members on reservations.

Senators noted a difference between a "shall consider" study and a mandatory legislative-management ("shall") study. Senator Matthew (transcript reference) cautioned that shell studies (mandatory studies) place immediate demand on Legislative Council resources and can bump other priorities to the bottom of the queue. "When we force a shell study onto it, other valuable information or studies may not take place," he said.

Senator Wallen argued the topic has been ongoing and that a formal study would help clarify definitions—for example, the meaning of terms such as "enrolled member" and how enabling acts define reservation status. Several senators encouraged staff and legislative counsel to work with the House sponsor to draft amendments reflecting the sponsor's intent so the committee can review a prepared amendment before taking action.

Committee members agreed to have legislative counsel and assigned senators prepare language and consult with Representative Davis, the bill's primary sponsor in the House. No final vote was taken on study status during the session.

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