Ramah Navajo School Board, Inc. v. Bureau of Revenue of New Mexico

Ramah Navajo School Board, Inc. v. Bureau of Revenue of New Mexico, 458 U.S. 832 (1982), is a United States Supreme Court case in which the Court held that the state was not authorized to impose taxes on a construction company building a school on a Native American (Indian) reservation.

Ramah Navajo School Board, Inc. v. Bureau of Revenue of New Mexico
Argued April 28, 1982
Decided July 2, 1982
Full case nameRamah Navajo School Board, Inc., et al. v. Bureau of Revenue of New Mexico
Citations458 U.S. 832 (more)
102 S. Ct. 3394; 73 L. Ed. 2d 1174; 1982 U.S. LEXIS 50; 50 U.S.L.W. 5101
Case history
PriorRamah Navajo School Board., Inc., et al. v. Bureau of Revenue of New Mexico, 625 P.2d 1225 (New Mex. App. 1980)
Subsequent720 P.2d 1243 (New Mex. App. 1986)
Holding
New Mexico was not authorized to impose taxes on a construction company building a school on a Native American reservation.
Court membership
Chief Justice
Warren E. Burger
Associate Justices
William J. Brennan Jr. · Byron White
Thurgood Marshall · Harry Blackmun
Lewis F. Powell Jr. · William Rehnquist
John P. Stevens · Sandra Day O'Connor
Case opinions
MajorityMarshall, joined by Burger, Brennan, Blackmun, Powell, O'Connor
DissentRehnquist, joined by White, Stevens
Laws applied
U.S. Const. Art. I § 8

Background

The children of Ramah Navajo Chapter of the Navajo Nation in New Mexico attended a public high school that was near the Navajo Reservation until the state closed the school in 1968. No other public schools were nearby, and children either did not attend high school or had to go to a federal Indian boarding school, none of which were close to the reservation. The New Mexico Taxation and Revenue Department assessed taxes on the construction company who built the school.

See also

References

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