No. 19-1298October Term 2019Decided Oct 19, 2020
Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.
This case concerns whether Oklahoma and local tax officials can impose a general property tax on personal property owned by a non-Indian company and leased to an Indian tribe for use in the tribe’s casino.
Case status
- Current stage
- Decided
- Latest event
- Decision released Oct 19, 2020
- What it's about
This case concerns whether Oklahoma and local tax officials can impose a general property tax on personal property owned by a non-Indian company and leased to an Indian tribe for use in the tribe’s casino. The dispute turns on whether federal Indian gaming law and federal Indian-law preemption rules block that tax.
Question presented
Whether the unanimous Oklahoma Supreme Court properly applied the multi-factored balancing test of White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 145 (1980), to the facts and circumstances of this case to determine that a local county tax on electronic gaming equipment used exclusively in a tribal casino is preempted by federal law.
- Case path
Supreme Court of Oklahoma / Decision released Oct 19, 2020
- Area
Business and Regulation
Timing
Decided October 19, 2020
The Court released its decision on October 19, 2020 without hearing oral argument.
Documents
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Jul 25, 2026
- Method
- Methodology