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Tax Exemption of Native Lands under Section 21(d) of the Alaska Native Claims Settlement Act

:

Price, Monroe E.
Purtich, Richard R.
Gerber, D.
1976

Very Useful
Journal Article
All
Referenced by: ANKN Clearinghouse

Grade Level(s): 11, 12

Theme(s): ANCSA

Category: General ANCSA
" Native American lands patented by the federal government generally have been accompanied by tax moratoria of varied length and scope. However, the Settlement Act, in Section 21(d), provides an unusual tax provision, allowing the lands to be exempt from real property taxes for only 20 years (with some provisos). The section is significant because the shorter exemption period affects strategies for land use and is tied to a prohibition of sale of stock in the Corporations that received the land. This article studies this critical exemption through an analysis of legislative goals, textual interpretations accomodating those goals, a look at this section and how it relates to corporate behavior, and possible governmental responses. The author suggests that a sophisticated economic assessment of potential tax liability will help identify the tax threat and help in making rational land management decisions." 1
1 Rita Dursi, Alaska Native Claims Settlement Act (ANCSA): Selected Bibliography,/u>, (Anchorage, AK: U.S. District Court Library, 1989) 25.

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