4.10.050 Tax

(a) Property Taxes Taxes shall be levied, under this chapter, upon all electric facilities and energy product facilities except those that are exempt from taxation. Real property interest taxes and personal property taxes are deemed to be levied when the tax roll in which they are included has been delivered to the Tribal treasurer. When so levied such taxes are a lien upon the property against which they are charged. That lien is superior to all other liens, except a purchase money real estate mortgage that is recorded before the lien is filed under this section, or a 2nd or subsequent mortgage that is recorded before the lien is filed under this section.

(b) Exemptions The following shall be exempt from the property tax under this ordinance:

(1) A personal or real property interest of the Tribe, a Tribal instrumentality or member of the Tribe

(2) A personal or real property interest of the United States;

(3) A personal or real property interest of the State of Wisconsin; and

(4) A real property or personal property interest that has been granted an express property tax exemption in a lease, right-of-way agreement, or other agreement with the Tribe.

(5) Service Lines that are under 34 kv and/or that serve as a personal or real property of the Tribe. (DOE United States Electricity Industry Primer, July, 2015).

(c) Assessment On January 1 of each year, the Tribe shall levy a tax on the owner of -

(1) Any electric facility equal to $.01 multiplied by the length (in feet) of the portion(s) of the electric facilities that are subject to taxation under this ordinance multiplied by the kilovolt rating of the electric facility.

(2) Any energy product facility equal to $.065 multiplied by the length (in feet) of the portion(s) of the energy product facilities that are subject to taxation under this ordinance multiplied by the diameter of energy product facility line.

(d) Due Date and Late Payment Fee All taxes assessed under this ordinance shall be due within 30 days of assessment. Late payments shall accrue an interest charge of one (1) percent per month.

(e) Assessor The Tribe shall appoint a qualified person to make assessments under this ordinance.

(f) Judicial Review The Tribal Court shall be the exclusive forum to obtain judicial review of any dispute arising under this ordinance, including, but not limited to, challenges relating to the Tribe's jurisdiction and the assessments made by the Tribe's assessor. The taxpayer shall have the right to contest any assessment with competent evidence.