S*608 Session 110 (1993-1994)
S*0608(Rat #0199, Act #0142) General Bill, By Hayes, Gregory, Peeler and Short
Similar(H 3821)
A Bill to amend the Code of Laws of South Carolina, 1976 by adding Chapter 16
to Title 27 so as to implement the settlement of Catawba Indian Land and other
claims in South Carolina.
03/30/93 Senate Introduced and read first time SJ-14
03/30/93 Senate Referred to Committee on Judiciary SJ-14
04/07/93 Senate Committee report: Favorable Judiciary SJ-27
04/22/93 Senate Read second time SJ-15
04/22/93 Senate Ordered to third reading with notice of
amendments SJ-15
04/27/93 Senate Amended SJ-36
04/27/93 Senate Read third time and sent to House SJ-59
04/28/93 House Introduced and read first time HJ-17
04/28/93 House Referred to Committee on Ways and Means HJ-17
05/05/93 House Committee report: Favorable Ways and Means HJ-21
05/19/93 House Debate adjourned until Thursday, May 20, 1993 HJ-70
05/20/93 House Debate adjourned until Wednesday, June 2, 1993 HJ-24
06/02/93 House Amended HJ-19
06/02/93 House Read second time HJ-22
06/03/93 House Read third time and returned to Senate with
amendments HJ-13
06/03/93 Senate Concurred in House amendment and enrolled SJ-32
06/10/93 Ratified R 199
06/14/93 Signed By Governor
06/14/93 Effective date Act No. 142
06/14/93 See act for exception to or explanation of
effective date
07/21/93 Copies available
(A142, R199, S608)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH
CAROLINA, 1976, BY ADDING CHAPTER 16 TO TITLE 27 SO AS TO
IMPLEMENT THE SETTLEMENT OF CATAWBA INDIAN LAND
AND OTHER CLAIMS IN SOUTH CAROLINA.
Be it enacted by the General Assembly of the State of South Carolina:
The Catawba Indian Claims Settlement Act
SECTION 1. Title 27 of the 1976 Code is amended by adding:
"CHAPTER 16
The Catawba Indian Claims Settlement Act
Section 27-16-10. This chapter is known as `The Catawba Indian
Claims Settlement Act'.
Section 27-16-20. The Legislature finds:
(1) The Catawba Indian Tribe has filed lawsuits in both the United
States District Court for the District of South Carolina, claiming possessory
rights to certain lands in South Carolina and trespass damages and in the
United States Court of Federal Claims seeking monetary damages against
the United States.
(2) The pendency of these lawsuits has resulted in severe economic and
social hardships for large numbers of landowners, citizens, and
communities in the State, and therefore for the State as a whole. If these
claims are not resolved, further litigation involving tens of thousands of
landowners would be likely.
(3) The Indian claimants and the State, acting through the Governor,
have reached an agreement in principle to settle their differences which
constitutes a good faith effort on the part of all parties to achieve a fair and
just resolution of claims which, in the absence of this settlement, could be
pursued through the courts for many years to the detriment of the State and
all its citizens, including the Indians.
(4) The implementation of the settlement requires legislation by the
Congress of the United States and by the General Assembly of South
Carolina.
Section 27-16-30. As used in this chapter:
(1) `Catawba Claim Area' means that area of approximately one
hundred forty-four thousand acres in York, Lancaster, and Chester Counties
claimed by the Catawba Tribe under the Treaty of Pine Tree Hill in 1760
and the Treaty of Augusta in 1763, and surveyed by Samuel Wylie in 1764,
and ceded by the Catawba Indian Tribe to South Carolina by the Treaty of
Nation Ford in 1840.
(2) `Catawba Indian Tribe', `Catawbas', or `Tribe' means the Catawba
Indian Tribe of South Carolina as constituted in aboriginal times, which
was party to the Treaty of Pine Tree Hill in 1760 as confirmed by the
Treaty of Augusta in 1763, which was party also to the Treaty of Nation
Ford in 1840, and which was the subject of the Catawba Indian Tribe of
South Carolina Division of Assets Act, enacted September 29, 1959,
codified at 25 U.S.C. Sections 931-938, and all predecessors and successors
in interest, including the Catawba Indian Tribe of South Carolina, Inc.
(3) `Claim' or `Claims' means a claim which was asserted by the
plaintiffs in either suit, and any other claim which could have been asserted
by the Catawba Indian Tribe or a Catawba Indian of a right, title, or interest
in property, to trespass or property damages, or of a hunting, fishing, or
other right to natural resources, if the claim is based upon aboriginal title,
recognized title, or title by grant, patent, or treaty, including the Treaty of
Pine Tree Hill of 1760, the Treaty of Augusta of 1763, or the Treaty of
Nation Ford of 1840.
(4) `Executive Committee' means the body of the Catawba Indian Tribe
of South Carolina composed of the Tribe's executive officers as selected by
the Tribe in accordance with its constitution.
(5) `Existing Reservation' means that tract of approximately six
hundred thirty acres conveyed to the State in trust for the Tribe by J.M.
Doby on December 24, 1842, by deed recorded in York County Deed Book
N, pages 340-341.
(6) `Federal implementing legislation' means all appropriate federal
legislation necessary to enact and effect the terms, provisions, and
conditions of the Settlement Agreement.
(7) `General Council' means the membership of the Tribe convened as
the Tribe's governing body for the purpose of conducting tribal business
pursuant to the Tribe's constitution.
(8) `Internal Matters' or `Internal Tribal Matters' are matters which
include, but are not limited to, the relationship between the Tribe and one
or more of its members, the conduct of Tribal government over members of
the Tribe, or the Tribe's exercise of the power to exclude individuals from
its Reservation.
(9) `Member' means individuals who are members of the Tribe as
determined in accordance with the federal implementing legislation.
(10) `Reservation' or `expanded reservation' means the existing
reservation and lands added to the Existing Reservation pursuant to the
federal implementing legislation which will be held in trust by the
Secretary.
(11) `Secretary of the Interior' or `Secretary' means the Secretary of the
Department of the Interior or his designee, and `Department' or
`Department of the Interior' refers to the United States Department of the
Interior.
(12) `Settlement Agreement' means the written `Agreement in Principle'
reached between the State and the Tribe and attached to the copy of the act
enacting this chapter signed by the Governor and filed with the Secretary of
State.
(13) `State Government' or `State' means South Carolina.
(14) `Suit' or `Suits' means Catawba Indian Tribe of South Carolina v.
State of South Carolina, et al., docketed as Civil Action No. 80-2050 and
filed in United States District Court for the District of South Carolina; and
Catawba Indian Tribe of South Carolina v. The United States of America,
docketed as Civil Action No. 90-553L and filed with the United States
Court of Federal Claims.
(15) `Termination Act' means the `Catawba Indian Tribe Division of
Assets Act,' enacted September 21, 1959, 73 Stat. 592, 25 U.S.C. Section
931-938.
(16) `Transfer' includes, but is not limited to, a voluntary or an
involuntary sale, grant, lease, allotment, partition, or other conveyance; a
transaction the purpose of which was to effect a sale, grant, lease,
allotment, partition, or conveyance; and an act, an event, or a circumstance
that resulted in a change in title to, possession of, dominion over, or control
of land or natural resources.
(17) `Tribal Trust Funds' means those funds set aside in trusts
established by the Secretary for the benefit of the Tribe and its members
pursuant to the federal legislation implementing the Settlement
Agreement.
Section 27-16-40. The Catawba Tribe, its members, lands, natural
resources, or other property owned by the Tribe or its members, including
land, natural resources, or other property held in trust by the United States
or by any other person or entity for the Tribe, is subject to the civil,
criminal, and regulatory jurisdiction of the State, its agencies, and political
subdivisions other than municipalities, and the civil and criminal
jurisdiction of the courts of the State to the same extent as any other person,
citizen, or land in the State, except as otherwise expressly provided in this
chapter or in the federal implementing legislation.
Section 27-16-50. (A) The General Assembly recognizes and
acknowledges that the Settlement Agreement requires payment to the
Catawba Indian Tribe of fifty million dollars of which thirty-two million
dollars is to be contributed by the federal government. The State shall
contribute twelve million, five hundred thousand dollars toward the
settlement, which must be paid in five annual payments in the amount of
two million, five hundred thousand dollars. The State's initial annual
payment must be made within ninety days after the effective date of the
implementing legislation, and the State's annual payments continue on the
same day and month for four consecutive years, or at the option of the
State, the remaining balance of the contribution may be paid in full at any
time within five years of the effective date of this chapter.
(B) The State Treasurer shall collect all local and private contributions
to settlement and forward them to the Secretary.
(C) Upon completion of all payments into the Trust Funds created by
the federal implementing legislation and the Settlement Agreement, at least
one-third of all state, local, and private contributions must be paid into the
Education Trust Fund.
(D) Private payments made pursuant to Section 5.2 of the Settlement
Agreement may be treated at the election of the taxpayer as either a
payment in settlement of litigation or a charitable contribution for state
income tax purposes.
(E) If the State's contribution of twelve million, five hundred thousand
dollars, or any part of it, is not paid as scheduled, the Tribe, or the United
States on behalf of the Tribe, has a cause of action against the State for the
amount not paid when due. Suit on this cause of action may be brought, at
the election of the Tribe, in the Court of Common Pleas of South Carolina
or in the United States District Court for the District of South Carolina.
Until the entire twelve million, five hundred thousand dollars is paid, the
State waives any Eleventh Amendment immunity which may bar a suit in
the United States District Court for the District of South Carolina, but this
waiver applies only to the cause of action referred to in this subsection.
(F) None of the funds, assets, or income from the Tribal Trust funds
may at any time be used as a basis for denying or reducing funds to the
Tribe or its members under federal, state, or state funded local program,
and distributions from the Tribal Trust Funds may be used as matching
funds for other state, local, or federal grants or loans.
Section 27-16-60. (A) Any transfer of land or other natural resources
located anywhere within the State, from, by, or on behalf of the Tribe
including, but without limitation, a transfer pursuant to a treaty, compact, or
statute of any state, is deemed to have been made in accordance with the
laws of the State.
(B) Any transfer of land or other natural resources located anywhere
within the State from, by, or on behalf of a member of the Tribe or a person
purporting to be a member of the Tribe including, but without limitation, a
transfer pursuant to a treaty, compact, or statute of a state, is deemed to
have been made in accordance with the laws of the State.
(C) By virtue of the approval and ratification of any transfer of land or
natural resources affected by this section, all claims under a statute or the
common law of a state against the United States, a state or subdivision of
the United States, or another person or entity, by the Tribe, any of its
members or any person purporting to be a member, or any predecessors or
successors in interest thereof, arising at the time of or subsequent to the
transfer and based on any interest in or right involving the land or natural
resources, including without limitation claims for trespass damages, claims
for use and occupancy, or claims for damages to property, are deemed
extinguished as of the date of the transfer.
(D) Nothing in this section affects, diminishes, or eliminates the
personal claim of an individual Indian which is pursued under a law of
general applicability that protects non-Indians as well as Indians.
Section 27-16-70. (A) Except as provided in this section, South
Carolina shall exercise exclusive jurisdiction over all crimes under the
statutory or common law of this State.
(B) A constitution adopted by the Tribe may provide for a tribal court
with criminal jurisdiction.
(1) If a tribal court with criminal jurisdiction is created, the territorial
jurisdiction of the court both original and appellate must be limited to the
Reservation; the jurisdiction of the court over persons must be limited to
members of the Tribe; and the subject matter jurisdiction of the court is
limited to crimes within the jurisdiction of the state magistrates' courts and
to any additional misdemeanors and petty offenses specified in the
ordinances or laws adopted by the Tribe. The fines and penalties for the
offenses may not exceed the maximum fines and penalties that a state
magistrate's court may impose.
(2) In all cases in which the tribal court has jurisdiction over state law,
its jurisdiction must be concurrent with the jurisdiction of the magistrates'
courts of the State; and defendants shall have the right to remove the cases
to the magistrate's court or appeal their convictions in tribal court cases to
the General Sessions Court, in the same manner that magistrate's court
decisions may be appealed, or in accordance with procedures the General
Assembly may provide. In cases where the tribal court is applying those
additional ordinances or laws described in item (1), it shall have exclusive
jurisdiction.
(C) For the purpose of enforcing the Tribe's powers provided by this
chapter and the federal implementing legislation, the Tribe may employ
peace officers.
(1) If the Tribe elects to employ peace officers, all tribal peace
officers shall undergo and pass the same course of training required of
sheriff's deputies by South Carolina.
(2) The State, the Counties of York and Lancaster, and the Tribe shall
enter into a cross-deputization agreement whereby tribal law enforcement
officers are authorized to enforce state, county, and tribal law within the
Reservation against members and nonmembers of the Tribe, and state and
county law enforcement officers are authorized to enforce state, county,
and tribal law within the Reservation against members and nonmembers of
the Tribe. However, if the reservation is located in only one of the two
counties, only the sheriff of that county shall enter into a cross deputization
agreement as provided in this section.
Section 27-16-80. (A) The Tribe may provide in its constitution for a
Tribal Court having civil jurisdiction which may extend up to, but not
exceed, the extent provided in this chapter and the federal implementing
legislation. The Tribe may have a court of original jurisdiction, as well as
an appellate court.
(1) With respect to actions on contracts, the Tribal Court may be
vested with jurisdiction over an action on a contract:
(a) to which the Tribe or a member of the Tribe is a party, which
expressly provides in writing that the Tribal Court has concurrent or
exclusive jurisdiction.
(b) between the Tribe or a member of the Tribe and other parties or
their agents who are physically present on the Reservation when the
contract is made, and which is to be performed in part on the Reservation
so long as the contract does not expressly exclude jurisdiction of the Tribal
Court. For purposes of this section, the delivery of goods or the solicitation
of business on the Reservation does not constitute part performance
sufficient to confer jurisdiction.
(c) to which the Tribe or a member of the Tribe is a party where
more than fifty percent of the services to be rendered are performed on the
Reservation, so long as the contract does not expressly exclude jurisdiction
of the Tribal Court.
(2) With respect to actions in tort, the Tribal Court may be vested with
jurisdiction over an action arising out of:
(a) an intentional tort, as defined by South Carolina law, committed
on the Reservation, in which recovery is sought for bodily injuries or
damages to tangible property located on the Reservation.
(b) negligent tortious conduct occurring on the Reservation or
conduct occurring on the Reservation for which strict liability may be
imposed, excluding, however, accidents occurring within the right-of-way
limits of a highway, road, or other public easement owned or maintained by
the State or its subdivisions or by the United States, which abuts or crosses
the Reservation. However, the action in tort involving a nonmember of the
Tribe as defendant may be removed to a state or federal court of
appropriate jurisdiction if the amount in controversy exceeds the
jurisdictional limits then applicable to magistrate's court in South
Carolina.
(3) The Tribal Court may be vested with exclusive jurisdiction over
internal matters of the Tribe.
(4) The Tribal Court also may be vested with jurisdiction over
domestic relations where both spouses to the marriage are members of the
Tribe and both reside on the Reservation or last resided together on the
Reservation before the separation leading to their divorce.
(5) The Tribal Court also may be vested with jurisdiction to enforce
against a business located on the Reservation and members or nonmembers
residing on the Reservation, tribal civil regulations regulating conduct on
the Reservation enacted pursuant to Section 10.2 or 17 of the Settlement
Agreement. The entity or person is charged with notice of the Tribe's
regulations governing conduct on the Reservation and is subject to the
enforcement of the regulations in the Tribal Court unless the Tribe
specifically has exempted the entity or person from any or all regulation or
enforcement in Tribal Court.
(B) The original jurisdiction of the Tribal Court over the matters set
forth in subsections (A)(1)(b), (A)(1)(c), (A)(2), and (A)(4) must be
concurrent with the jurisdiction of the Court of Common Pleas of South
Carolina, the Family Court, and the United States District Court for South
Carolina. The original jurisdiction of the Tribal Court over the matters set
forth in subsection (A)(1)(a) must be concurrent or exclusive depending
upon the agreement of the parties. The original jurisdiction of the Tribal
Court over matters set forth in subsection (A)(3) must be exclusive. The
original jurisdiction of the Tribal Court over matters set forth in subsection
(A)(5) must be exclusive unless the Tribe has waived exclusive jurisdiction
as to any person or entity. As to all sections referred to in this subsection,
jurisdiction over appeals, if any, must be governed by subsection (D).
(C) The Tribe may waive Tribal Court jurisdiction or the application of
tribal laws with respect to a person or firm residing, doing business, or
otherwise entering upon the Reservation or contracting with the Tribe. A
member of the Tribe also may waive Tribal Court jurisdiction or specify in
the contract the law of an appropriate jurisdiction to govern a commercial
transaction or the interpretation of a contract to which the member is a
party.
(D) (1) All final judgments entered in actions tried in Tribal Court are
subject to an appeal to the Family Court, the Court of Common Pleas, or
the United States District Court, depending upon whether that court would
have had jurisdiction over the appealed matter had it been commenced in
that court, if all of the following circumstances exist:
(a) A party to the suit is not a member of the Tribe;
(b) The amount in controversy or the cost of complying with an
equitable order or decree exceeds the jurisdictional limits then applicable in
the magistrates' courts of South Carolina;
(c) The subject matter of the suit does not fall within subsection
(A)(1)(a) if jurisdiction is exclusive or subsection (A)(3) or (A)(5). The
Tribe may enlarge the right of appeal to include other subject matters and
members of the Tribe, subject to rules and procedures the applicable court
and relevant state laws may provide.
(2) In an appeal, the court, as appropriate, may:
(a) enter judgment affirming the Tribal Court;
(b) dismiss the case for lack of jurisdiction of the Tribal Court, but
only in those cases where the Tribal Court first has addressed the issue of
its jurisdiction;
(c) reverse or remand the case for retrial or reconsideration in Tribal
Court; or
(d) grant a trial de novo in its court.
(3) In an appeal, a trial, or a trial de novo, the reviewing court shall
apply any regulation enacted pursuant to tribal authority.
(E) (1) In cases subject to subsection (A)(2) or (D), all final judgments
of the Tribal Court must be given full faith and credit in the state court with
appropriate jurisdiction, and the Tribal Court shall grant full faith and credit
to state court final judgments.
(2) In those cases which are not subject to subsection (A)(2) or (D),
the judgment must be reviewed by the state court in the manner provided in
the Uniform Arbitration Act, Section 15-48-10 et. seq. or, if appropriate, by
the federal court in the manner provided in the United States Arbitration
Act, 9 U.S.C. 1 et. seq.
(F) (1) The Tribe may sue or be sued, in a court of competent
jurisdiction. However, the Tribe enjoys sovereign immunity including
damage limits and, except as provided in this subsection, immunity from
seizure, execution, or encumbrance of properties, to the same extent as the
political subdivisions of the State as provided in the South Carolina Tort
Claims Act, Chapter 78 of Title 15. With respect to nonconsumer liability
based on contract, however, the Tribe, in a written contract, may provide
that it is immune from suit on that contract as if there had been no waiver
of sovereign immunity.
(2) Notwithstanding the provisions of this subsection, the Tribe is
subject to suit as provided in Section 27-16-120(B).
(3) The Tribe shall procure and maintain liability insurance with the
same coverage and limits as required of political subdivisions of the State
by Section 15-78-140(b).
(4) An action alleging tortious conduct by an employee of the Tribe
acting within the scope of his duties which seeks money damages against
the Tribe must name only the Tribe as a party defendant.
(5) A settlement or judgment in an action or a settlement of a claim
filed with the Tribe constitutes a complete bar to further action by the
claimant against the Tribe by reason of the same occurrence.
(6) A claimant may file a verified claim for damages with the Tribe
before filing suit but is not required to file the claim as a prerequisite to
filing suit.
(a) The claim must set forth the circumstances which brought about
the loss, the extent of the loss, the time and the place the loss occurred, the
names of all witnesses, if known, and the amount of the loss sustained.
(b) The Tribe shall designate an employee or office to accept the
filing of claims. Filing may be accomplished by receipt by the Tribe's
designee of certified mailing of the claims or by compliance with the
provisions of law relating to service of process.
(c) If filed, the claim must be received within one year after the loss
was or should have been discovered.
(d) The Tribe has one hundred eighty days from the date of the filing
of the claim in which to determine whether the claim is allowed or
disallowed. Failure to notify the claimant of action upon the claim within
one hundred eighty days after the filing of the claim is considered a
disallowance of the claim.
(e) While the filing of the claim is not required as a prerequisite to
suit, if a claimant files a claim, he may not institute an action until after the
occurrence of the earliest of one of the following three events:
(i) passage of one hundred eighty days from the filing of the claim
with the Tribe;
(ii) Tribe's disallowance of the claim;
(iii) Tribe's rejection of a settlement offer.
(7) The provisions of the following sections of the South Carolina
Tort Claims Act apply to the Tribe to the same extent as they apply to the
State and its political subdivisions:
(a) Section 15-78-100(c), joint tortfeasors;
(b) Section 15-78-110, statute of limitations;
(c) Section 15-78-170, survival actions;
(d) Section 15-78-190, applicability of uninsured or underinsured
defendant insurance.
(8) If the Tribe's insurance coverage is inadequate or unavailable to
satisfy a judgment within the limits of the Tort Claims Act, neither the
judgment nor any other process may be levied upon the corpus or principal
of the Tribal Trust Funds or upon property held in trust for the Tribe by the
United States. However, the Tribe or the Secretary of Interior shall honor
valid orders of a federal or state court which enters money judgments for
causes of action against the Tribe arising after the effective date of this
chapter, by making an assignment to the judgment creditor of the right to
receive income out of the next quarterly payment or payments of income
from the Tribal Trust Funds.
(G) The Indian Child Welfare Act, 25 U.S.C. Section 1901 et seq.,
applies to Catawba Indian Children as set forth in the federal implementing
legislation.
(H) If no Tribal Court is established by the Tribe, the State shall
exercise jurisdiction over all civil and criminal causes arising out of acts
and transactions occurring on the Reservation or involving members of the
Tribe. If the Tribe does establish a Tribal Court pursuant to Section
27-16-70(B) or 27-16-80(A), Section 27-16-70(B)(2) or 27-16-80 (B)
governs whether jurisdiction is exclusive or concurrent.
Section 27-16-90. (A) The State, after obtaining any necessary judicial
approval, may convey the Existing Reservation to the United States of
America.
(B) An Expanded Reservation shall be created in the manner prescribed
by the federal implementing legislation and the Settlement Agreement.
This Expanded Reservation must be joined with the Existing Reservation to
form the new tribal Reservation.
(1) (a) The total area of the Reservation is limited to three thousand
acres, including the Existing Reservation, but the Tribe may exclude from
this limit up to six hundred acres of additional land if the land is:
(i) within rights-of-way for public roads or public utilities rendered
unusable for development by the easement or right-of-way;
(ii) within the one hundred-year flood plain of the Catawba River
as defined by the Federal Emergency Management Agency, or its
successor;
(iii) nondevelopable wetland defined or restricted by law or
regulation so that buildings, structures, and other improvements are
prohibited;
(iv) park or recreational land accessible to the public and
dedicated permanently to public use.
(b) After completion of a comprehensive development plan the Tribe
may seek to have the permissible area of the Expanded Reservation
enlarged to a maximum of three thousand, six hundred acres, plus up to six
hundred acres of land as described in subitem (a). Expansion must be
approved first, however, by the Secretary and then by ordinance of the
county council governing the area where the additional lands are to be
acquired and by a law or joint resolution enacted by the General Assembly
and signed by the Governor of South Carolina.
(2) Before placing a noncontiguous tract in Reservation status, the
Tribe, in consultation with the Secretary, shall submit to the county council
in a county where it proposes to purchase noncontiguous tracts for
Reservation status a Noncontiguous Development Plan Application. As
used in this item `application' is as described in the Settlement
Agreement.
(3) The Tribe shall present its application to the county council of
each county in which the Secretary proposes to purchase noncontiguous
tracts to be placed in Reservation status. The county council shall make
findings on the extent to which the application has met the criteria set forth
in the Settlement Agreement and recommend to the Governor whether or
not the application should be approved. After receiving the county
council's recommendation, the Tribe may modify its application and
resubmit it to the county council or present it to the Governor for approval.
Giving due deference to the recommendation of the county council, the
Governor shall review the application and decide whether to approve or
disapprove it on the basis of the criteria set forth in the Settlement
Agreement. Neither the county council's approval nor the Governor's
approval may be withheld unreasonably. The Governor's final action must
be accompanied by a written statement of reasons and is reviewable under
the laws of the State.
(4) Upon approval by the Governor of the Tribe's Application, the
Secretary, in consultation with the Tribe, may proceed to place
noncontiguous tracts in Reservation status in accordance with the
application, this chapter, and the terms of the Settlement Agreement.
(C) The Secretary and the Tribe shall endeavor at the outset to acquire
contiguous tracts for the expanded Reservation in the area referred to in the
Settlement Agreement as the `Primary Expansion Zone'. The Primary
Expansion Zone lies within the area bounded by S. C. Highway No. 5 on
the south running northwesterly to its intersection with Springdale Road on
the west and northeasterly to the Catawba River along Sturgis Road; east
along the Catawba River to its confluence with Sugar Creek; north along
Sugar Creek to its intersection with S. C. Highway No. S-29-41, Doby
Bridge Road; with S. C. Highway S-29-41 to its intersection with U.S.
Highway No. 521; with U.S. Highway No. 521 in a southerly direction to
its intersection with S. C. Highway No. S-29-55, Van Wyck Road, on the
east; with S. C. Highway No. S-29-55 to its intersection with Twelve Mile
Creek on the south; and with Twelve Mile Creek to S. C. Highway No. 5
on the south. This area is known as the `Catawba Reservation Primary
Expansion Zone'.
(D) The Secretary, in consultation with the Tribe, may elect to purchase
contiguous tracts in an alternative area described in the Settlement
Agreement as the Secondary Expansion Zone, under the conditions
provided in subsections (B)(2) and (3). The Secondary Expansion Zone
consists of the area bounded by Sugar Creek on the west; the Catawba
River on the south extending to the Norfolk Southern Railway trestle on the
west; northerly with the railroad right-of-way to its intersection with S.C.
S-46-329, Brickyard Road; east to S.C. S-46-41, Doby Bridge Road;
easterly along S.C. S-46-41 to its intersection with Sugar Creek. This area
is known as the `Catawba Reservation Secondary Expansion Zone'.
(E) The Primary and Secondary Expansion Zones in subsections (C)
and (D) are the preferred and only approved zones for expansion of the
Reservation. However, after completing a comprehensive plan of
development, the Tribe may propose different or additional expansion
zones. The zone first must be approved by the Secretary, then by ordinance
of the county council where the zone is located, and by law or joint
resolution enacted by the General Assembly of South Carolina and signed
by the Governor. The combined area of all land acquisitions, including
land in specially approved zones, may not exceed the limits imposed by this
section.
(F) Before the Tribe's comprehensive planning process, the South
Carolina Department of Highways and Public Transportation shall consult
with the Tribe about planned and proposed major highways within the
Primary and Secondary Expansion Zones in the manner described in the
Settlement Agreement.
(G) Before the Tribe's comprehensive planning process, the South
Carolina Department of Health and Environmental Control shall consult
with the Tribe about the location of future sewage treatment facilities that
may serve the Primary and Secondary Expansion Zones in the manner
described in the Settlement Agreement. The Tribe is responsible for the
design, construction, operation, and maintenance of its own sewage
collection system and for the cost of constructing an extension line and tap
to the transmission line. The Tribe also is subject to fees for use of the
treatment system and transmission line and subject to all regulations
imposed on users of the system. The Department of Health and
Environmental Control shall endeavor to ensure that the fees, charges, and
rules are the same as those applied to municipal users of the system. If the
Tribe is required to construct an extension line to connect with a
transmission line, the Tribe may charge non-Reservation users along the
extension line reasonable tap and user fees.
(H) Except as provided in this subsection, the power of eminent domain
must not be used by a governmental authority in acquiring parcels of land
for the benefit of the Tribe, whether or not the parcels are to be part of the
Reservation. All purchases may be made only from willing sellers by
voluntary conveyances, except if the ostensible owner agrees to the sale,
the Secretary may use condemnation proceedings to perfect or clear title
and to acquire any interests of putative defendants whose addresses are
unknown or the interests of unborn heirs or persons subject to mental
disability. For South Carolina income tax purposes, the conveyance must
be treated in the manner provided by Internal Revenue Code Section 1033
if the federal implementing legislation provides for that treatment under
federal law. Filing and recording fees, all documentary tax stamps, and
other fees incident to the conveyance of real estate are payable in
connection with the purchases regardless of whether the property is
purchased by the Tribe or by the United States in trust for the Tribe. Real
property taxes levied for the year of closing must be prorated and paid at
closing, or if the amount of property taxes to be due then cannot be
calculated, property taxes must be estimated and escrowed at closing.
(I) The purchase of land specially assessed as agricultural use
property by York or Lancaster County shall not result in a rollback of
property taxes if the property is placed by the Tribe in Reservation status
within one year of the date of purchase. If specially assessed land is
acquired and not made part of the Reservation within one year, deferred or
rollback taxes are due and payable without interest to the county
treasurer.
(J) The acquisition of lands for the expanded Reservation may not
extinguish easements or rights-of-way then encumbering the lands unless
the Secretary or the Tribe enters into a written agreement with the owners
terminating the easements or rights-of-way. The Secretary, with the
approval of the Tribe, has the power to grant or convey easements and
rights-of-way for public roads, public utilities, and other public purposes
over the Reservation. Unless the Tribe and the State agree upon a valuation
formula for pricing easements over the Reservation, the Secretary is subject
to proceedings for condemnation and eminent domain to acquire easements
and rights-of-way for public purposes through the Reservation under the
laws of South Carolina in circumstances where no other reasonable access
is available. With the approval of the Tribe, the Secretary also may grant
easements or rights-of-way over the Reservation for private purposes, and
implied easements of necessity apply to all lands acquired by the Tribe,
unless expressly excluded by the parties.
(K) Only land made part of the Reservation is governed by the special
jurisdictional provisions set forth in this chapter and in the federal
implementing legislation.
Section 27-16-100. (A) The Tribe may acquire parcels of real estate
outside the Reservation in the manner provided by the federal
implementing legislation and the Settlement Agreement. These parcels
must not be part of the Reservation, governed by the special jurisdictional
provisions set forth in this chapter, or subject to other special attributes on
account of their ownership by the Tribe as a corporate entity or by the
Secretary as trustee for the Tribe, except as provided in this section.
(1) If the ownership of the properties by the Secretary or the Tribe or a
subentity of the Tribe removes the property from ad valorem taxation,
payments must be made by the Tribe in lieu of taxation that are equivalent
to the taxes that otherwise would be paid if the property were subject to
levy.
(2) The Tribe may lease, sell, mortgage, restrict, encumber, or
otherwise dispose of non-Reservation lands in the same manner as other
persons and entities under state law. The Tribe as landowner shall be
subject to the same obligations and responsibilities as other persons and
entities under state and local law, including local zoning and land use laws
and regulations.
(B) All non-Reservation properties and all activities conducted on the
properties shall be subject to the laws, ordinances, taxes, and regulations of
the State and its political subdivisions, except as specifically provided in
this chapter and the federal implementing legislation. This general
jurisdictional principle shall extend to non-Reservation properties held by
the Tribe as a corporate entity and to properties held in trust by the United
States designated as non-Reservation property when acquired. The laws,
ordinances, taxes, and regulations of the State and its subdivisions shall
apply to non-Reservation properties in the same manner as the laws,
ordinances, taxes, and regulations apply to other properties held by
non-Indians located in the same jurisdiction.
Section 27-16-110. (A) Except as specifically provided in the federal
implementing legislation and this chapter, all laws, ordinances, and
regulations of South Carolina and its political subdivisions govern the
conduct of gambling or wager by the Tribe on and off the Reservation.
(B) The State shall govern the conduct of bingo under Article 23,
Chapter 21 of Title 12, Regulation of Bingo Games, including regulations
or rulings issued in relation to that article, except as provided by the special
bingo license to which the Tribe is entitled in accordance with this section
if it elects to sponsor bingo games under the special license.
(1) For purposes of conducting the game of bingo, the Tribe is
deemed a nonprofit organization under Article 23, Chapter 21 of Title
12.
(2) If the Tribe elects to conduct the game of bingo either on or off the
reservation, the Tribe shall obtain a license from the South Carolina Tax
Commission. Based on the Tribe's election, the Tribe may be licensed by
the South Carolina Tax Commission to conduct games of bingo under a
regular license allowed nonprofit organizations or under the special license
provided by this section.
(C) The Tribe may apply to the South Carolina Tax Commission for a
special bingo license in lieu of licenses authorized by Article 23, Chapter
21 of Title 12. A special or regular license must be granted if the Tribe
complies with licensing requirements and procedures. The special license
is identical in all respects to the class of license permitting the highest level
of prizes allowed by law and carries the same privileges and duties as the
class of license permitting the highest level of prizes provided by law,
except:
(1) The frequency of the sessions must be determined by the
Executive Committee but must be no more frequent than six sessions a
week, with sessions on Sundays prohibited unless state law otherwise
expressly allows Sunday sessions.
(2) The amount of prizes offered each session must be determined by
the Tribe, but must not be greater than one hundred thousand dollars for
any game.
(3) The Tribe shall pay, in lieu of an admission, a head, a license, or
any other bingo tax, a special bingo tax equal to ten percent of the gross
proceeds received during each session. No other federal, state, or local
taxes apply to revenues generated by the bingo games operated by the
Tribe. All revenues derived from the special bingo tax must be collected
by the South Carolina Tax Commission and deposited with the State
Treasurer for the benefit of the General Fund of South Carolina.
(4) At least fifty percent of the gross proceeds received by the Tribe
during a calendar quarter must be returned to the players in the form of
prizes. For purposes of this section, `gross proceeds' does not include the
ten percent special bingo tax.
(5) The Tribe is entitled to two bingo licenses, and these licenses may
be used to operate at two locations only. They are not assignable to any
other entity or individual.
(6) The net proceeds derived by the Tribe from the conduct of bingo
may be used for any purpose authorized by the Tribe.
(D) The Tribe may elect to operate one of the games under a special
bingo license off the Reservation and not within the one hundred forty-four
thousand acre Catawba Claim Area, but before doing so, it first must obtain
the approval of the governing authority of the county and any municipality
in which it seeks to locate the facility. If the Tribe elects to operate one or
both of the games off the Reservation but within the one hundred forty-four
thousand acre Catawba Claim Area, it shall do so in an area zoned
compatibly for commercial activities after consulting with the municipality
or county where a facility is to be located.
(E) The sponsor and promoter of the bingo games is the Catawba Indian
Tribe, and all profits gained from the enterprise accrue to the Tribe. The
South Carolina Tax Commission, or its regulatory successor, has the power
to administer, oversee, and regulate all bingo games sponsored and
conducted by the Tribe, audit and enforce the operation of the games, and
assess and collect taxes, interest, and penalties in accordance with the laws
and regulations of the State as they apply to the Tribe. The South Carolina
Tax Commission, or its regulatory successor, has the right to suspend or
revoke the Tribe's bingo license or special bingo license if the Tribe
violates the law with regard to conducting the game. However, the Tax
Commission, or its regulatory successor, first shall notify the Tribe of
violations and provide the Tribe with an opportunity to correct the
violations before its license may be revoked. Failure to pay bingo taxes,
interest, or penalties may be grounds for license revocation.
(F) A license of the Tribe to conduct bingo must be revoked if the game
of bingo is no longer licensed by the State. If the State resumes licensing
the game of bingo, the Tribe's license or special license must be reinstated
if the Tribe complies with all licensing requirements and procedures.
(G) The Tribe may permit on its Reservation video poker or similar
electronic play devices to the same extent that the devices are authorized by
state law. The Tribe is subject to all taxes, license requirements,
regulations, and fees governing electronic play devices provided by state
law, except if the reservation is located in a county or counties which
prohibit the devices pursuant to state law, the Tribe nonetheless must be
permitted to operate the devices on the Reservation if the governing body
of the Tribe so authorizes, subject to all taxes, license requirements,
regulations, and fees governing electronic play devices provided by state
law.
(H) If the Tribe elects to sponsor and conduct games of bingo under a
regular license allowed nonprofit organizations under Article 23, Chapter
21 of Title 12, the Tribe must be taxed as a nonprofit corporation under that
article.
Section 27-16-120. (A) The Tribe shall incorporate by reference and
adopt the York County Building Code and may contract with York County
for the services necessary to enforce, inspect, and regulate compliance with
its code. The services must be provided at no charge by York County as an
in-kind contribution toward settlement. In addition, those local
jurisdictions which exact a fee, a permit, or inspection services shall waive
the fees otherwise charged for building permit or inspection services on the
Reservation. The Tribe is empowered, but not required, to adopt building
code provisions to be applied on the Reservation in addition to, but not in
derogation of, the York County Building Code.
(B) All state and local environmental laws and regulations apply to the
Tribe and to the Reservation and are fully enforceable by all relevant state
and local agencies and authorities. Similarly, all requirements that a
license, permit, or certificate be obtained from a state or local agency also
apply to the Tribe and to the Reservation. This provision extends without
limitation to all environmental laws and regulations adopted in the
future.
(1) The Tribe, the Executive Committee, and all members of the Tribe
have the same status as other citizens or groups of citizens to contest, object
to, or intervene in a proceeding or an action in which environmental
regulations are being made, adjudicated, or enforced or in which licenses,
permits, or certificates of convenience and necessity are being issued by an
agency of the State or a local government and no special or preferential
status under any laws.
(2) The Tribe has the authority to impose regulations applying higher
environmental standards to the Reservation than those imposed by state law
or by local governing bodies. However, tribal regulations apply only to the
Reservation and not to property surrounding the Reservation or
non-Reservation property or to the use of the Catawba River. Tribal
regulations also do not apply to activities or uses off the Reservation, even
if those activities affect air quality on the Reservation.
(3) The Tribe is not authorized to invoke sovereign immunity against
a suit, a proceeding, or an enforcement action involving state or local
environmental laws or regulations and is subject to all enforcement orders,
restraining orders, fees, fines, injunctions, judgments, and other corrective
or remedial measures imposed by the laws. This section does not impose
different standards or requirements on the Tribe or the Secretary, when
acting on the Tribe's behalf, than would be applied to a private
corporation.
(C) With respect to a land use regulation within the Reservation, the
Tribe has the power to adopt and enforce a land use plan after consultation
with York and Lancaster Counties for those parts of the Reservation
located in those respective jurisdictions. The Tribe and the affected
governing bodies shall follow the substantive considerations and
consultative procedures described in the Settlement Agreement.
(D) All public health codes of South Carolina and any county in which
the Reservation is located are applicable on the Reservation.
(E) Hunting and fishing, on or off the Reservation, must be conducted
in compliance with the laws and regulations of South Carolina. Members
of the Tribe are subject to all state and local regulations governing hunting
and fishing on and off the Reservation. However, for ninety-nine years
following the effective date of this chapter, members of the Tribe are
entitled to personal state hunting and fishing licenses without payment of
fees. The Tribe and its members are subject to the same fees and
requirements as all other citizens of the State in applying for and obtaining
commercial hunting and fishing licenses. The Tribe has the authority to
impose hunting, fishing, and wildlife rules and regulations on the
Reservation that are stricter than those adopted by the State.
(F) The littoral and riparian rights of the Catawba Indian Tribe in the
Catawba River or in other streams or waters crossing their lands do not
differ in any respect from the rights of other owners whose land abuts
nontidal bodies of water or nontidal water courses in South Carolina. The
rights and obligations covered by this subsection include, but are not
limited to, those described in the Settlement Agreement. These
qualifications apply to the Existing Reservation, lands acquired for the
Expanded Reservation, other lands acquired by or for the benefit of the
Tribe, and non-Reservation lands.
(G) Alcohol is prohibited on the Reservation unless the Tribe adopts
laws or ordinances permitting the sale, possession, or consumption of
alcohol on the Reservation. If the Tribe adopts the laws or ordinances, they
must incorporate all state standards and regulations regarding hours, sales
to minors, employment, consumption, possession, and standards for
licensing. However, the Tribe may impose stricter standards and
regulations than those prescribed by state law. If beer, wine, and alcoholic
liquor are sold on the Reservation, licenses must be issued by the State in
accordance with South Carolina law, and all beer, wine, and alcoholic
liquor taxes must be paid to the State in accordance with South Carolina
law.
Section 27-16-130. (A) The Tribe, its members, the Tribal Trust Funds,
and other persons or entities affiliated with or owned by the Tribe,
members of the Tribe, or the Tribal Trust Funds, whether a resident,
located, or doing business on or off the Reservation, are subject to all state
and local taxes, sales taxes, real and personal property taxes, excise taxes,
estate taxes, and all other taxes, licenses, levies, and fees, except as
expressly provided in this section or the federal implementing legislation.
Any other person or business entity which locates, operates, or does
business on the Reservation is subject without exception to all state and
local taxes, licenses, and fees, unless otherwise expressly provided in this
chapter. To the extent the Tribe may be subject to taxes under this section,
the Tribe must be taxed as if it were a business corporation incorporated
under the laws of South Carolina unless otherwise expressly provided.
(B) If the Tribe elects to sponsor and conduct games of bingo under the
special bingo licenses under Section 27-16-110(C), the gross revenues
generated by the bingo games must be subject to the ten percent tax levy
specified in that section exclusively, and no other federal, state, or local
taxes apply to revenues generated by the bingo games which are received
by the Tribe.
(C) (1) Income of the Tribe, subdivisions and governmental agencies
of the Tribe, including entities owned by the Tribe or the federal
government on behalf of the Tribe, the Tribal Trust funds, and tax revenues
collected by the Tribe by levy or assessment which are nontaxable for
federal income tax purposes because of the Tribe's status as a recognized or
restored Indian tribe also are nontaxable for purposes of state income taxes
or local income taxes.
(2) Members of the Tribe are liable for payment of state and local
income taxes to the same extent as any other person in the State, except
income earned by members of the Tribe for work performing governmental
functions solely on the Reservation is exempt for ninety-nine years from
the effective date of this chapter. Income earned by members of the Tribe
from the sale of Catawba Indian pottery and artifacts, on or off the
Reservation, which are made by members of the Tribe are exempt from
state and local income taxes. No funds distributed pursuant to the Per
Capita Payment Trust Fund created by the federal implementing legislation
are subject at the time of distribution to state or local income taxes.
However, income subsequently earned on shares distributed to members of
the Tribe is subject to the same state and local income taxes as other
persons in the State pay.
(3) A person or other entity not exempt from income taxes under
items (1) and (2) are liable for all federal, state, and local income taxes
otherwise due regardless of whether or not they are doing business on the
Reservation.
(D) (1) All lands held in trust by the United States for the Tribe as part
of the Reservation, all nonresidential buildings, fixtures, and real property
improvements owned by the Tribe or held in trust by the United States for
the Tribe on the Reservation are exempt from all property taxes levied by
the State, a county, a school district, and a special purpose district. If the
Tribe owns a partial interest in property or a business, the property tax
exemption provided in this section is applicable to the extent of the Tribe's
interest.
(2) (a) Single and multi-family residences, including mobile homes,
situated on the Reservation are exempt from all property taxes levied by the
State, a county, a school district, and a special purpose district if all the
following apply:
(i) they are owned by the Tribe, members of the Tribe, or Tribal
Trust Funds;
(ii) for single family residences, if they are occupied by a member of
the Tribe or the surviving spouse of a deceased member of the Tribe;
(iii) for multifamily residences;
a. if the property is valued on a per unit basis, those units which
are occupied by a member of the Tribe or the surviving spouse of a
deceased member or are unoccupied are exempt from property taxes. All
other occupied units are subject to property taxes to the same extent that
similar property is assessed and taxed elsewhere in the same jurisdiction.
Occupancy is determined on the assessment date for the property;
b. if the property is not valued on a per unit basis, the property is
exempt from property taxes based on the percentage of units which are
occupied by a member of the Tribe or the surviving spouse of a deceased
member of the Tribe, and the property is subject to property taxes to the
same extent that similar property is assessed and taxed elsewhere in the
same jurisdiction based on the percentage of units not so occupied. In
calculating the value, unoccupied units must not be considered. Occupancy
is determined on the assessment date for the property;
(iv) rental property constructed by the Tribe on the reservation
through an Indian Housing Authority which is financed by HUD is exempt
from all property taxes. In lieu of the taxes, the authority may agree to
make payments to the county or a political subdivision for improvements,
services, and facilities furnished by the county or political subdivision for
the benefit of the housing project. However, the payments may not exceed
the estimated cost to the county or political subdivision of the
improvements, services, or facilities furnished.
(b) For purposes of this section, residential property is deemed to be
owned by a member of the Tribe if the member or the surviving spouse of a
member owns at least a one-half undivided interest in the property, and a
unit is deemed occupied by members of the Tribe if at least one member or
the surviving spouse of a member is living in the single-family residence or
in a unit of a multi-family residence.
(3) All buildings, fixtures, and real property improvements located on
the Reservation which are not exempt from real property taxes under items
(1) or (2) are subject to all property taxes levied by the State, a county, a
school district, a special purpose district, and any other political
subdivision to the same extent that similar buildings, fixtures, or
improvements are assessed and taxed elsewhere in the same jurisdiction.
However, the underlying land or leasehold in the land is not subject to real
property taxes. All buildings, fixtures, and improvements subject to real
property taxes are eligible for a tax abatement or temporary exemption
allowed new business investments to the same extent as similar properties
qualify for exemption or abatement in the same county.
(4) The Tribe is authorized to levy taxes on buildings, fixtures,
improvements, and personal property located on the Reservation, even
though the properties may be exempt from property taxation by the State or
its subdivisions, and may use the tax revenues for appropriate tribal
purposes. The Tribe also may exempt or abate the taxes. York and
Lancaster Counties and the South Carolina Tax Commission shall provide
the necessary assistance to the Tribe if the Tribe chooses to assess tribal
real property taxes as if they were property taxes imposed by a political
subdivision.
(5) Real property and improvements owned by the Tribe or by
members of the Tribe, or both, and not located on the Reservation are
subject to all property taxes levied by the State, the county, the school
district, special purpose districts, and any other political subdivisions where
the property is located.
(6) To the extent that any non-Reservation real property held in trust
by the Secretary is not taxable for property tax purposes, it is subject to the
payment of a fee or fees by the Tribe in an amount equivalent to the real
property tax that would have been paid to the applicable taxing authority if
the property had not been held in trust.
(E) (1) All personal property owned by the Tribe during ninety-nine
years from the effective date of this chapter and used solely on the
Reservation is exempt from personal property taxes levied by the State, a
county, a school district, a special purpose district, and any other political
subdivision. However, motor vehicles owned by the Tribe during the
ninety-nine year period are exempt from personal property taxes even if
used off the Reservation.
(2) All personal property owned by members of the Tribe is subject to
personal property taxes levied by the State, a county, a school district, a
special purpose district, and any other political subdivisions where the
property is deemed to be located.
(3) All personal property located on the Reservation which is not
exempt from personal property taxes under item (1) is subject to personal
property taxes levied by the State, a county, a school district, a special
purpose district, and any other political subdivision encompassing the
Reservation to the same extent that similar personal property is assessed
and taxed elsewhere in the jurisdiction.
(4) For purposes of subsection (D) and this subsection, the
determination of whether the Tribe is the owner of property must be made
in the same manner as for other taxpayers for South Carolina property tax
purposes.
(F) Subject to perfected security interests, if a taxpayer subject to
property taxes under subsections (D) and (E) fails to pay the taxes, the
appropriate taxing authority for the county or other political subdivision has
the power to levy against personal property subject to personal property
taxes owned by the taxpayer within the county, on or off the Reservation,
in order to satisfy the taxes due.
(1) If this levy against the personal property is not sufficient to satisfy
the tax lien, the county or other political subdivision may certify the
deficiency to the State, and the State shall levy against other taxable
property of the taxpayer in the State and remit proceeds to the county or
appropriate taxing authority which is owed the tax.
(2) If the county or other political subdivision cannot satisfy its lien,
the county or appropriate taxing authority may require the Tribe to cease
allowing the taxpayer to do business on the Reservation.
(3) If the taxpayer is in bankruptcy, the bankruptcy statutes apply to
this section.
(4) The State or any political subdivision may not seize real property
located on the Reservation.
(G) The Tribe and its members are subject to all license and registration
fees and requirements, all periodic inspection fees and requirements, and all
fuel taxes imposed by the State and local governments on motor vehicles,
boats, airplanes, and other means of conveyance.
(H) The Tribe, its members, and the Tribal Trust Funds are liable for the
payment of all state and local sales and use taxes to the same extent as any
other person or entity in the State, except as specifically provided as
follows:
(1) Purchases made by the Tribe for tribal government functions
during ninety-nine years from the effective date of this chapter are exempt
from state and local sales and use taxes.
(2) Catawba pottery and artifacts made by members of the Tribe and
sold on or off the Reservation by the Tribe or members of the Tribe are
exempt from state and local sales and use tax.
(3) During ninety-nine years from the effective date of this chapter,
the sale on the Reservation of all other items, made on or off the
Reservation, are exempt from state and local sales and use taxes but are
subject to a special tribal sales tax levied by the Tribe equal to the state and
local sales tax that would be levied in the jurisdiction encompassing the
Reservation but for this exemption.
(a) The South Carolina sales and use tax laws, regulations, and
rulings apply to the special tribal sales tax, and the special tribal sales tax
must be administered and collected by the South Carolina Tax
Commission.
(b) The South Carolina Tax Commission separately shall account for
the special tribal sales tax, and the State Treasurer shall remit the special
tribal sales tax revenues periodically to the Tribe at no cost to the Tribe. (c) The tribal sales tax does not apply to retail sales occurring on the
Reservation as a result of delivery from outside the Reservation when the
gross proceeds of sale are one hundred dollars or less. If it does not apply,
the state sales tax applies.
(d) The Tribe shall impose a tribal use tax on the storage, use, or
other consumption on the Reservation of tangible personal property
purchased at retail outside the State when the vendor does not collect the
tax. However, use taxes collected by a vendor which is not located in the
State are subject to state use taxes, and the use tax must be remitted to the
State and not the Tribe. Use taxes not collected by the vendor and remitted
to the State are subject to the tribal use tax and must be collected directly
by the Tribe.
(I) The Tribe shall pay a fee in lieu of school taxes. That fee must be
determined by the school district in the same manner and must be the same
amount paid by students from outside the county entering schools in the
county.
(1) The fee payable by the Tribe must be reduced by funds received
by the government for Impact Aid under Sections 20 U.S.C. 236 et seq. or
other federal funds designed to compensate school districts for loss of
revenue due to the nontaxability of Indian property.
(2) A fee paid on behalf of a child under this section must be excluded
from state income of the child or his family for state income tax
purposes.
(J) Members of the Tribe are liable for payment of all estate and
inheritance taxes, except the undistributed share of a member in the Per
Capita Payment Trust Fund established by the federal implementing
legislation and the Settlement Agreement are exempt from state estate and
inheritance taxes.
(K) The Indian Tribal Government Tax Status Act, 26 U.S.C. Section
7871, applies to the Tribe and its Reservation for South Carolina income
tax purposes to the same extent as provided in the federal implementing
legislation.
Section 27-16-140. (A) The provisions of a federal law enacted after
the date of enactment of the federal law implementing this agreement shall
not apply in the State if the provision materially affects or preempts the
application of the laws of the State, including application of the laws of the
State to lands owned by or held in trust for Indians, Indian Nations, Indian
tribes, or bands of Indians. However, the federal law shall apply within the
State if the State grants its approval by a law or joint resolution enacted by
the General Assembly of South Carolina and signed by the Governor.
(B) If the entire federal implementing legislation is rendered invalid by
a court, this chapter is invalid.
(C) Whenever possible, this chapter must be construed in a manner
consistent with the Settlement Agreement. If there is a conflict between
this chapter and the Settlement Agreement, this chapter governs. The
Settlement Agreement must be maintained on file and available for public
inspection in the Office of the Secretary of State and in the offices of the
Clerks of Court for York and Lancaster Counties. Copies must be made
available upon request upon the payment of reasonable and normal copying
fees."
Time effective
SECTION 2. This act takes effect when the Governor certifies that the
Counties of York and Lancaster have taken all actions required of them by
the Settlement Agreement. However, the Governor may not make the
certification until the Congress of the United States has passed and the
President of the United States has signed into law federal implementing
legislation which he also certifies as consistent with the Settlement
Agreement.
Approved the 14th day of June, 1993. |