Justices Vacate Decision to Address Tribe's Tax Foreclosure Immunity

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The U.S. Supreme Court reverses course and vacates its grant of certiorari to an appeal of a finding that a New York Indian tribe's property is immune from tax foreclosure actions under the doctrine of sovereign immunity, ordering an appeals court to review the ramifications of the tribe's recent waiver of sovereign immunity with regard to the casino property at issue. In April, the Second Circuit held that Madison County, N.Y., and Oneida County, N.Y., could both lawfully impose real property taxes on the property of the Oneida Indian Nation of New York, but had no right to collect them through foreclosure due to the tribe's sovereign immunity. The case involves property taxes assessed against the tribe's Turning Stone Resort and Casino, as well as other properties, and was scheduled to be argued Feb. 23.