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 | |
|---|---|
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| Argued April 28, 1982 Decided July 2, 1982 | |
| Full case name | Ramah Navajo School Board, Inc., et al. v. Bureau of Revenue of New Mexico |
| Citations | 458 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 | |
| Prior | Ramah Navajo School Board., Inc., et al. v. Bureau of Revenue of New Mexico, 625 P.2d 1225 (New Mex. App. 1980) |
| Subsequent | 720 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 | |
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| Case opinions | |
| Majority | Marshall, joined by Burger, Brennan, Blackmun, Powell, O'Connor |
| Dissent | Rehnquist, 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
External links
- Text of Ramah Navajo School Board, Inc. v. Bureau of Revenue of New Mexico, 458 U.S. 832 (1982) is available from: CourtListener Findlaw Google Scholar Justia Library of Congress Oyez (oral argument audio)