No. 19-1298October Term 2019Decided Oct 19, 2020Updated Sep 3, 2026
Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies
Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.
The Supreme Court declined to hear the case, leaving the Oklahoma Supreme Court's result in place without resolving the tax question itself.
Case status
Decided · October 19, 2020
Read the opinion (PDF)- 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
Decision
What the Court decided
The Supreme Court declined to hear the case, leaving the Oklahoma Supreme Court's result in place without resolving the tax question itself.
Impact
The Oklahoma Supreme Court's result remains in place for the parties. The case affects tribal casinos, equipment lessors, and local tax officials deciding whether such leased casino equipment can be taxed.
Not official Court text.
Opinion documents
Briefing
What it's about
The dispute involved a local Oklahoma property tax on gaming equipment owned by a non-Indian company and leased to a tribe for its casino. On October 19, 2020, the Supreme Court declined review and did not decide the merits.
Impact
The Oklahoma Supreme Court's result remains in place for the parties. The case affects tribal casinos, equipment lessors, and local tax officials deciding whether such leased casino equipment can be taxed.
What's next
The Supreme Court has finished its action on this docket. The lower-court result remains in effect for the parties.
What did the Supreme Court rule in Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies?
The Court declined review. It did not decide whether federal law blocks the local tax on leased casino gaming equipment.
Who is affected by the casino-equipment tax dispute?
The dispute affects tribal casinos, non-Indian companies that lease gaming equipment, and Oklahoma local officials who assess property taxes.
What happens next in this case?
No further Supreme Court action is expected in this docket. The Oklahoma Supreme Court's result remains in place for the parties.
Timing
Decided October 19, 2020
The Court released its decision on October 19, 2020 without hearing oral argument.
Documents
Opinions
Orders
Key filings
Briefs on file: 5View on supremecourt.gov
Activity
Docket activity4
AI analysis generated: Case Briefing
Sep 3, 2026 | Generated
Opinion added: Opinion
Oct 19, 2020 | Court records
Brief added: Petition
May 14, 2020 | Court records
Court Order added: Lower Court Orders/Opinions
Mar 3, 2020 | Court records
Related cases
Grounding
- Grounding
- Primary materials plus reporting.
- Note
- Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.
- Checked
- Sep 3, 2026
- Method
- Methodology
Primary materials8
Supreme Court docket 19-1298
docket | Jul 25, 2026
Primary case document
Supreme Court document | Jul 25, 2026
CourtListener docket record
docket | Jul 25, 2026
Opinion
opinion | Oct 19, 2020
Petition
brief | May 14, 2020
Lower Court Orders/Opinions
order | Mar 3, 2020
SupremeCourt.gov
official | Sep 3, 2026
SupremeCourt.gov
official | Sep 3, 2026