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October 22, 2014

Skagit County Board of Commissioners approve tax agreement with the Swinomish Indian Tribal Community
County will collect and distribute the Tribal tax for 2011-2014

The Skagit County Board of Commissioners today approved an agreement with the Swinomish Indian Tribal Community intended to ensure a smooth transition to a Tribal tax system in the wake of the Great Wolf Lodge court decision, which held that the County may no longer tax houses and other improvements built on leased reservation trust land.

The County and Tribe are committed to avoiding disruption of funding for local service districts-- such as the La Conner School District and Fire District 13 -- that already provided essential services in reliance on the County tax. The County and Tribe agree that there will be no tax free zone in Skagit County as a result of the Great Wolf Lodge decision.

The Agreement provides that Skagit County will collect and distribute the Tribal tax for 2011-2014.

The Tribal tax provides that the amount of the tax is equal to the amount assessed and collected by the County for tax years 2011 through 2014, and is owed only by those who obtain a refund of, or fail to pay, County taxes for those years. There will be no double taxation of property owners. Taken together the Tribal tax code and the Agreement close the gap created by the Great Wolf Lodge decision. “We all agree that we wanted these services, we all accepted the benefit of these services, and it’s only right that we all pay our fair share,” said Skagit County Board of Commissioners Chairman Ron Wesen.

The taxes will be distributed to the La Conner School District, Fire District 13 and other County and State taxing districts.

“This is the next step in the transition from taxation by the County to taxation by the Tribe,” said Swinomish Chairman Brian Cladoosby. “The Tribe is happy to have worked with the County on this interim agreement, which we designed to ease that transition for the local taxing districts.”

The Tribe is in the process of negotiating agreements with Fire District 13, La Conner School District, and other impacted taxing districts.

For further information, please contact Stephen LeCuyer at slecuyer@swinomish.nsn.us or (360) 466-1058, or Skagit County Chief Civil Deputy Prosecuting Attorney Will Honea at willh@co.skagit.wa.us or (206) 799-4955