Wash. Dept. of Revenue Draft Property Tax Advisory re: Great Wolf Case

Here:

PTA Improvements on Tribal Trust Land

An excerpt:

Question: May state and local governments assess property tax on permanent improvements built on land owned by the United States and held in trust for an Indian tribe?

Answer: No. The United States Court of Appeals for the Ninth Circuit determined in Confederated Tribes of the Chehalis Reservation v. Thurston County Board of Equalization, 724 F.3d 1153 (9th Cir. 2013) that where the United States owns land covered by 25 U.S.C. § 465 and holds it in trust for the use of a tribe, permanent improvements on that land are exempt from state and local property taxation.