0001|                           SENATE BILL 280
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0002|     43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003|                            INTRODUCED BY
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0004|                           MANNY M. ARAGON
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0005|     
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0006|                                   
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0007|     
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0008|                                   
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0009|     
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0010|                                AN ACT
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0011|     RELATING TO TAXATION; EXEMPT TAX STATUS OF LAND HELD IN TRUST
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0012|     PURSUANT TO PUBLIC LAW 95-232; DECLARING AN EMERGENCY.
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0013|     
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0014|     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0015|          Section 1. TAX STATUS OF LAND HELD IN TRUST BY THE
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0016|     FEDERAL GOVERNMENT PURSUANT TO PUBLIC LAW 95-232.--
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0017|               A.  The land held by the United States in trust
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0018|     jointly for the pueblo of Acoma, the pueblo of Cochiti, the
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0019|     pueblo of Isleta, the pueblo of Jemez, the pueblo of Laguna,
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0020|     the pueblo of Nambe, the pueblo of Picuris, the pueblo of
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0021|     Pojoaque, the pueblo of Sandia, the pueblo of San Felipe, the
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0022|     pueblo of San Ildefonso, the pueblo of San Juan, the pueblo of
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0023|     Santa Ana, the pueblo of Santa Clara, the pueblo of Santo
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0024|     Domingo, the pueblo of Taos, the pueblo of Tesuque, the pueblo
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0025|     of Zia and the pueblo of Zuni pursuant to the act of February
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0001|     17, 1978, Public Law 95-232, consisting of approximately
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0002|     eleven acres lying within section 7, township 10 north, range
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0003|     3 east of the New Mexico principal meridian within the city of
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0004|     Albuquerque, county of Bernalillo and known as the Indian
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0005|     pueblo cultural center property shall enjoy the same tax-
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0006|     exempt status as other tribal trust lands for so long as the
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0007|     land continues to be held in trust for the pueblos by the
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0008|     United States.  
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0009|               B.  Exempt from all taxation by the state or its
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0010|     political subdivisions is the property, activity and revenue
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0011|     of any or all of the nineteen pueblos, business enterprises
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0012|     owned by any or all of the nineteen pueblos, members of any of
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0013|     the nineteen pueblos and enterprises owned by members of any
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0014|     of the nineteen pueblos to the full extent that the otherwise
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0015|     taxable property, activity or revenue is deemed to be located
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0016|     for tax purposes on the Indian pueblo cultural center property
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0017|     pursuant to the tax laws of the state.  
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0018|               C.  Nothing in this section shall be construed as
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0019|     expanding, diminishing or otherwise altering any jurisdiction
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0020|     the courts of this state may now have or may lawfully acquire
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0021|     over civil causes of action or criminal violations that may
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0022|     arise on the Indian pueblo cultural center property.
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0023|          Section 2.  EMERGENCY.--It is necessary for the public
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0024|     peace, health and safety that this act take effect immediately.
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