§21 Untitled Section

Summary

North Carolina may tax the band’s lands and other property, and the property of band members, except money the United States holds in trust, through the tax year immediately after this Act’s date. For that time, those taxes must be paid from the band’s common funds, except for tracts that were lawfully sold before state tax assessments could be made. Any tax placed on restricted allotments or undivided tribal land held in trust can be changed by the Commissioner of Indian Affairs for one year after it is put on the local tax rolls. If the Commissioner does nothing in that year, the assessment becomes final, though an allottee still has any rights under state law. Restricted and undivided property cannot be sold for unpaid taxes for two years after the taxes are due, and no late penalties can be charged during those two years so Congress can decide how to pay if band funds are not enough. After the tax year that follows the Act ends, allotted lands that no longer have restrictions will be taxed like other lands. But restricted allotments and undivided tribal property stay exempt from taxation until their transfer restrictions are removed or the band’s title is ended.