Zuckerman Spaeder LLP Lawyers Defend Tribal Rights in New York Tax Dispute
On January 20, 2004, Zuckerman Spaeder attorneys William W. Taylor, III, Michael R. Smith, and David A. Reiser filed a brief in the United States Supreme Court opposing the City of Sherrill's petition for certiorari in City of Sherrill v. Oneida Indian Nation of New York, No. 03-855.
Sherrill is asking the Supreme Court to review a decision of the U.S. Court of Appeals for the Second Circuit holding that when the Oneida Indian Nation acquires possession of Oneida reservation land through voluntary market transactions, the land is reservation land and exempt from state and local property taxes. The court affirmed a district court order enjoining Sherrill from trying to collect property taxes from the Nation and blocked its efforts to evict the Nation for non-payment of Sherrill's property taxes. Sherrill disputes the Nation's tax immunity, raising three questions for review. The State of New York and Madison and Oneida Counties have also filed briefs supporting Sherrill.
To view a pdf format of the Nation's brief in opposition, please click on link below.