Taylor v. Hearne

637 F.2d 689 Earl L. TAYLOR, Plaintiff/Appellant, v. Glenn HEARNE; F. Earl Corin, as Tax Collector of Placer County; Frank R. Chilton as Assessor of Placer County; Placer County, California; and State of California, Defendants/Appellees. No. 78-3501. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 15, 1980. Decided Jan. 26, 1981. George Forman, Oakland, Cal., for plaintiff/appellant. Joan R. Dowis, Auburn, Cal., Derry L. Knight, Deputy Atty. Gen., Sacramento, Cal., for defendants/appellees. Appeal from the United States District Court for the Eastern District of California. Before WRIGHT, KENNEDY and ALARCON, Circuit Judges. ALARCON, Circuit Judge: 1 This is an appeal from a judgment of dismissal under Federal Rules of Civil Procedure Rule 12(b)(6) for failure to state a claim upon which relief can be granted. The question presented is whether former Indian land has retained its tax exempt status because of the Secretary of the Interior's failure to install sanitation and water facilities as required by the California Rancheria Act. FACTUAL BACKGROUND 2 The property that is the subject of this suit is located in what was once the Auburn Rancheria, a…