Poarch Creeks File Suit To Stop $23 Million Escambia County (AL) Taxation Attempt

May 28, 2015

The Poarch Creek Indians have filed a federal suit against Escambia County (AL) Tax Assessor James H. Hildreth, Jr. over his attempt to levy over $23 million dollars in taxes on tribal property, according to court documents.

The suit was filed in the U.S. District Court for the Southern District of Alabama, with the Poarch Band of Creek Indians, the only legally recognized tribe in the state, asserting that their 229.5 acres of land in Escambia County (AL) is held by the federal government in trust for tribal benefit.

The action seeks to prevent Hildreth from accessing taxes on the property and structures on the lands and seeks a permanent injunction against future assessments of property taxes on the lands — including their Wind Creek Casino gaming enterprise.

Hildreth’s latest audit shows the Poarch Creeks owing almost $22.3 million total in current and previous years’ state and county taxes for the Wind Creek Casino and Hotel, plus an additional $1.07 million for other tribal reservation properties on Jack Springs Road. The casino, hotel and entertainment center have an appraised value of $289.7 million, according to the audit.

While the tribe is a sovereign entity that is “not subject to state or local control or jurisdiction, it has voluntarily contributed to the economic welfare of the County and its citizens. In addition to providing jobs and economic opportunities, it contributes substantial sums to the County government and other local entities, including local public schools and infrastructure projects,” the federal suit states. “The Tribe also makes its governmental services, including its fire department, available to those outside of its Trust Land.”

Those contributions are in jeopardy due to Hildreth’s taxation attempts, the tribe asserts.

In January 2014, Hildreth informed the tribe that his office was initiating an audit “for the purpose of valuing and assessing for taxation all property of the Poarch Band, both real and personal, which is situated in Escambia County.”  The Poarch Creeks responded with a list of property in Escambia County, except for the lands and improvements held in trust. Hildreth responded that property listing was “incomplete and non-responsive” without the trust property, and that his office would proceed with their audit and seek the addition of penalties and fees.

In April 2014, the United States District Court for the Middle District of Alabama issued an opinion affirming that the tribe’s lands are in fact held in trust by the government. Then in March 2015, Hildreth issued a letter to the Poarch Creeks stating that his office had completed the appraisal of all tribal land and that he was prepared to issue an assessment.

Representatives of the tribe met with Hildreth in early April 2015, during which time the tribe says Hildreth intended to levy taxes and penalties against the tribe’s trust lands.

Comments

28 Responses to “Poarch Creeks File Suit To Stop $23 Million Escambia County (AL) Taxation Attempt”

  1. Steph on May 29th, 2015 6:26 am

    Return the millions of acres that belongs to the Creeks and I’m sure they’d be more than willing to pay taxes on it. Until then recognize their sovereignty, their protection, and their right not to be taxed on trust lands.

  2. Frank on May 28th, 2015 9:54 pm

    Wallace, Do they, pave their own roads to that Casino, what about,.. ARE they Utility self supporting, the list goes on..

  3. LOL on May 28th, 2015 6:28 pm

    To Dennis:

    Equality, is that we are calling it…Tell that to our Represenatives, Congress and Presidents. That dont have the same laws as we the common people do. Our govt are above the common peoples law. The don’t pay the same taxes as we do. They get way better tax breaks than we do. And how about when a president or congressman goes out of office. We still pay them as kings when they no longer deserve to be treated as such. Where is the equality in that.

  4. DP on May 28th, 2015 4:22 pm

    Lets not forget that it’s the tribe that brought this into court. They are intimidating the county and trying to take advantage of their financial situation.

    This is just another example of the tribe throwing their money around.

  5. Bob on May 28th, 2015 3:57 pm

    @T, you should get your facts straight before you go off spewing non-sense. The marijuana situation was in Florida. You sound a little vindictive toward the tribe…did they “take” your money?
    @T and Bama: over $5.5 million donated since 2012 that went directly where it was needed, cutting out political waste doesn’t sound like a free ride to me. Would you rather the money go through the government to be distributed? See how much of that money makes it where it’s needed then.

  6. Ron on May 28th, 2015 2:06 pm

    Look at all the churches and non-profits that are not paying property taxes in the county. This is the tribe’ s “Church”. Why should they have to pay taxes on it?

  7. B. P. on May 28th, 2015 1:11 pm

    I thought this was one nation under God. I agree with a lot of the comments. Will we have to keep paying for the mistakes our forefathers made such a long time ago for every generation of Indians to come? I’m a local with creek blood running through my veins, but not enough to be a member of the great sovereign nation. Been paying taxes for fifty years. You think I like it? It’s what make the county run. I’ve never had a problem with the tribe, I go to the casino, concerts, movies and have enjoyed what ya’ll have to offer. It seem like here lately if you don’t get what you want you started making treats to the county kinda like kids fighting. Like the building in Nokomis, If you don’t let us have gaming there we’ll start growing pot there. Why are ya’ll acting like this now? I think all the money has change the way the people feel about the tribe. Not because of jealousy, but because of the arrogance and greed that is starting to show. The tribe members get enough free money for their birthday and Christmas that they don’t have to work anywhere if they don’t want to. I know some of them and they don’t do anything but live off of Indian money. Our forefathers stole from more than the Indians back in those days.” Red, Yellow , Black or White, nobody like paying Taxes, but that’s what right” Suck it up and be a real member of The Great Nation.

  8. JustMe on May 28th, 2015 12:30 pm

    You know I have read through most of these comments. I don’t claim to be a lawyer so I have no idea whether or not the laws in place exempt them or make them pay taxes. But I do know one thing, you can’t make a decision as a politician based on whether or not the person or persons you are feuding with may or may not quit doing business in your constituent area, or just because they give a lot to the area. Just saying.

  9. AG on May 28th, 2015 12:25 pm

    It wasnt enough the jobs they created, now to try and tax (where they can’t legally). Maybe the should work on the budget in other ways.

  10. Just saying on May 28th, 2015 11:50 am

    Hey nod.

    Their status as a sovereign nation goes back to the founding fathers. If jefferson and Washington saw fit to acknowledge them along with the United States constitution shouldn’t we continue to follow the law.

    As far as taxes. Their members pay taxes. The tribe also pays taxes on everything except the 200 something acres that is deemed reservation.

    Their special status was given by treaty in the 1800s.

  11. Dennis HE Wiggins on May 28th, 2015 11:44 am

    The term equality means that EVERYONE is treated equally and has the same rights – no special treatment for certain people, but everything surrounding this issue is all one-sided. Comments have been made about the “white man” taking land from the “Indians” after lies and such. That is true, but how is it right that the “sovereign nations” can openly discriminate against non-tribal members? As a matter of fact, as I understand it, NONE of the anti-discrimination laws – race, gender, sexual orientation, religion, disabilities – apply to the tribes. Look at what has been happening to PRIVATE businesses who refuse to hire or serve certain people. They government (court) says “UNCONSTITUTIONAL!” Is that TRUE equality?

    The tribes follow the law – or hide behind the law – when it benefits them. The whole issue here has been the question of whether or not the federal government can LEGALLY hold the land “in trust for tribal benefit.” IF – and I will certainly stress that – the laws that have been referenced by Hildreth’s office – and others – are correct, then those lands cannot LEGALLY be held in trust. If that is the law, then all tribes should have to follow it. I own my property – no mortgage or anything – but if I don’t pay the taxes, the state can auction it off to someone else. But federally-recognized tribes don’t have to pay taxes. Is that TRUE equality?

    I cannot vote in Canada’s elections and they cannot vote in “ours” because Canada is a separate, SOVEREIGN nation. Poarch is a “sovereign” nation yet they can vote in all federal, state, and local elections but non-tribal members cannot vote in theirs. Is that TRUE equality?

    Now, before someone goes off on a tirade about my comments, I will say this is not all the tribes’ faults. The federal government – representatives that we all helped put in office – made these laws and choose (in the question of holding land in trust) which ones to follow and which ones to breach. Don’t declare war against the tribes – call your representatives and then, if they don’t listen, vote them out of office!

  12. mike on May 28th, 2015 10:16 am

    GOD IS GOOD!! NO MATTER WHAT WE GO THROUGH GOD IS GOOD.

  13. nod on May 28th, 2015 10:02 am

    If they are a sovereign nation, why are they also american citizens?
    Say what you want but they should pay taxes just like any other american.

  14. William on May 28th, 2015 9:49 am

    >>. I think they are assessing tax on the structure built on the land,

    According to the spreadsheet filed with the lawsuit, it is both land and structures.

  15. The DOER on May 28th, 2015 9:43 am

    Dear Buracer:
    What kind of comment is that? “The WHITE man took the land . .. the WHITE man better leave well enough alone.” Your true racism colors are starting to show. While you’re on your soap box, remember one thing: if all COLORS, (not just the WHITES) stopped supporting the casino, movie theater, bowling alley, etc., your comments would certainly be different. I’m sure you would be claiming that the WHITE man wasn’t supporting the tribe because of their race. Good grief.

  16. Just saying on May 28th, 2015 8:53 am

    Those that forget history are doomed to repeat it.

    Almost 100 years ago the federal government blocked the illegal taxation of trust lands by escambia county.

    The tribe pays taxes on lands not held in trust. Those include 9000 acres of their wildlife preserve and various manufacturing facilities.

    If the casino is subject to taxation then it means there can be no gaming. If there is no gaming the casino won’t be worth anything.

  17. Proud PCI on May 28th, 2015 8:48 am

    The tribe does so much for Escambia County and then Hildreth still wants more. What a shame!
    @ Bama, where do you get free ride? Let me guess you are one of those people who has tried to sell land or something to the tribe and was turned down and now bitter. Get over yourself.
    Seems to me Hildreth just wants to spend more of the tax payers money and then once he sees there is nothing he can do he will turn around and ask the tribe for a bail out.
    Pick your battles wisely idiot Hildreth.

  18. BT on May 28th, 2015 8:45 am

    Yeah, pretty clear the land is held in trust. I think they are assessing tax on the structure built on the land, kind of similar to how they assess taxes on Pensacola Beach (I think). We’re not going to know for sure if they can do that until the case goes all the way to the Supreme Court.

    It is kind of disappointing that the tribe issues threats whenever they don’t get their way.

    Don’t worry about them closing up shop. What else are they going to do to make money? Without the casino, they are back to being poor.

  19. M in Bratt on May 28th, 2015 8:27 am

    Enough is Enough. When do we get the Native Americans paid off? I have a news flash for you, I am a native american too, my ancestors came here from Europe way over 100 years ago, and fought for, and traded the Indians out of their so called “tribal lands”. Then they went about taming the land, and contributed to making this country into the great country it is today. It’s way past time for this country to quit paying them through the federal government, quit giving them tax breaks at the State and Local level, and and allow them to assimilate into the population like conquered peoples have been forced to do throughout the history of the world.

  20. Buracer on May 28th, 2015 8:22 am

    @Bama, get your head out of the sand. Let all these folks with a little authority keep fooling with the Creeks and their land and assests. It could get ugly. The white man took the land after they lied to the Indians, and now that the tribe has overcome all that people have thrown at them, and they scratched fought clawed tooth an nail to get back what was rightfully theirs to begin with, now the white man wants to tax it. The white man better leave well enough alone and quit stirring up a hornets nest, cause if the tribe pulls out of most everything around escambia co, and quits helping in everything. Well let’s just say escambia co isn’t half as dead as it will be. Sifpher on that though alittle while.

  21. T on May 28th, 2015 8:03 am

    The tribe is really starting to annoy me. They wanna push so hard to be seen as “good neighbors” but are quite the opposite. They make a living off of feeding others’ sickness; they pay off (oops I mean “donate and contribute”) to get people out of their hair, and let’s not forget the ultimatum where the wanted to grow marijuana if alabama didn’t give them exclusive rights….

  22. jeff on May 28th, 2015 7:38 am

    So we killed them all off. Yet we still need all your money that you have. If anyone in America doesn’t need to pay bullcrap taxes it’s the Indians. We tax the crap out of the people going in there and winning money so get over it.

  23. Wallace on May 28th, 2015 7:34 am

    I’m no Indian, but aren’t the Creeks a sovereign nation? That would be like the county trying to tax Canada…?

  24. Eva McInnis on May 28th, 2015 6:44 am

    This is just outright WRONG! Shame on Hundredth!

  25. bamajoey on May 28th, 2015 5:57 am

    I am retired and living on a fixed income. I pay taxes on my property, as well as paying taxes on income. I also try to help the community as much as I can. The Poarch creeks need to do the same.
    Even if they have to pay the taxes, they will continue to rake in millions with their casino.

  26. SH on May 28th, 2015 5:55 am

    That is exactly what Hildreth needs to do, cause the county to get into a legal battle with the tribe. Let’s see who has more money to pay for this lawsuit… The tribe or broke Escambia County? I don’t get how he thinks he will win this when it is clear there are certain properities the tribe owns that are without question in trust. However, let’s try and tax it anyways because I want to waste the little money the towns taxation brings in on paying attorney fees and reimbursing the tribe their attorney fees, when I lose!

  27. Bama on May 28th, 2015 3:47 am

    Tax the hell out of them no more free rides. If they stop giving. (Buying off) the leaders in escambia county. Then the tax dollars will
    Make it up. Stop taking pay offs escambia county and Alabama from the Creeks.

  28. Chris on May 28th, 2015 3:30 am

    Typical of an Alabama politician. They all believe they’re above federal law.

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