Law360 (March 5, 2021, 8:41 PM EST) — A western New York county has urged the U.S. Supreme Court to overturn a Second Circuit decision that the Cayuga Indian Nation is shielded from paying county property taxes, saying the high court should address questions around tribal sovereign immunity that weren’t resolved in its previous decisions.
Seneca County is seeking to reverse a unanimous decision from October, in which a three-judge panel of the U.S. Court of Appeals for the Second Circuit upheld a district judge’s decision that the county cannot foreclose on a cluster of Cayuga Nation properties for nonpayment of taxes, and that a common-law exception to sovereign immunity…
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