Tax Assessment – Wisconsin Forest Croplands Law

Listen to this article

WI Court of Appeals – District III

Case Name: Wisconsin Department of Natural Resources v. Timber and Wood Products Located in Sawyer County, et al.

Case No.: 2017AP181

Officials: Stark, P.J., Hruz and Seidl, JJ.

Focus: Tax Assessment – Wisconsin Forest Croplands Law

This appeal involves an attempt by the Wisconsin Department of Natural Resources (DNR) to recover taxes that it alleges the Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin (the Tribe) owes under Wisconsin’s Forest Croplands Law, WIS. STAT. §§ 77.01-77.17 (2015-16). The circuit court granted the Tribe’s motion to dismiss, concluding the Tribe’s sovereign immunity barred the DNR’s claims. We agree. We reject the DNR’s argument that the Tribe waived its sovereign immunity. We further conclude that, in addition to barring in personam claims against the Tribe, the Tribe’s sovereign immunity prevents the DNR from bringing an in rem claim pertaining to the timber and wood products located on the Tribe’s property. We therefore affirm the order dismissing the DNR’s claims.

Recommended for Publication

Full Text

Attorney Derek A. Hawkins is the managing partner at Hawkins Law Offices LLC, where he heads up the firm’s startup law practice. He specializes in business formation, corporate governance, intellectual property protection, private equity and venture capital funding and mergers & acquisitions. Check out the website at www.hawkins-lawoffices.com or contact them at 262-737-8825.