Interpretation. Assessment owners are not deed-certified owners; county parcel classifications do not establish federal restricted-fee or trust status. The 5 Miami designation is contested. Source URLs are historical citations, not an independent check that the source is still current.
Treaties (7 entries)
Snapshot from the October 14, 2026 Phase 1 evidence workbook. Information may be preliminary or disputed.
| ID | Instrument | Execution | Ratification / proclamation | Parties | Legal character | Original citation | Territory | Relevant provisions | Historical effect | Present interpretation | Authority | Unresolved evidence |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| T01 | Fort Stanwix | 1784-10-22 | Confederation approval record not separately obtained | United States; Six Nations | Confederation-era federal treaty | 7 Stat. 15 | Six Nations; western New York and western claims | Arts. I-IV | Post-Revolution peace and imposed boundaries; part of the sequence preceding Canandaigua. | Read together with later treaties; does not define each present Buffalo tax lot. | S01; S02 | Exact separate approval/proclamation documentation. |
| T02 | Canandaigua | 1794-11-11 | Proclaimed 1795-01-21; standalone Senate journal not obtained | United States; Six Nations | Federal treaty | 7 Stat. 44 | Seneca homeland and Six Nations reservations | Arts. III-VII | Acknowledges Seneca property and continued use; roads/passages, annuity and peaceful redress. | Continuing rights subject to later lawful instruments. Perkins rejects blanket individual income-tax exemption. | S02; S46 | Article III boundary requires historical survey reconciliation. |
| T03 | Big Tree | 1797-09-15 | OSU catalogue: not ratified; supervised deed certifications in text | Seneca sachems/chiefs/warriors; Robert Morris, acting through Thomas Morris | Private land cession / agreement under U.S. supervision | 7 Stat. 601 | Western New York; retained reservations including Buffalo Creek and Cattaraugus | Grant and enumerated reservation exceptions | Large cession for $100,000 investment; enumerated lands retained. | Different legal character from a standard federal treaty; original descriptions are historical title evidence. | S03; S09 | Full subsequent conveyance/survey chain, including 1826, not assembled. |
| T04 | Buffalo Creek | 1838-01-15 | Senate amended 1838-06-11; proclaimed 1840-04-04 | United States; New York Indian nations; annexed Seneca-Ogden/Fellows conveyance | Federal treaty plus annexed private deed | 7 Stat. 550 | Proposed removal west; Buffalo Creek, Cattaraugus, Allegany, Tonawanda | Art. 10; annexed conveyance | Attempted transfer of four reservations in removal scheme; consent contested. | Must be read as modified by 1842; no present city-wide Seneca jurisdiction follows from historical geography. | S04; S05; S11 | Ratification-stage consent records and signatures merit archival study. |
| T05 | Buffalo Creek compromise | 1842-05-20 | Proclaimed 1842-08-26; separate Senate journal not obtained | United States; Seneca; incorporated Ogden/Fellows indenture | Federal treaty incorporating replacement private compact | 7 Stat. 586 | Cattaraugus / Allegany preserved; Buffalo Creek / Tonawanda released | Indenture arts. I-II, V, VII, IX; federal assent paragraphs | Restores prior Cattaraugus/Allegany right and title, subject to reserved preemption; adjusts consideration and possession. | Land-tax protection distinguished from personal income/retail taxation. Fellows bars private forcible removal. | S05; S07; S08; S46 | Exact current boundaries cannot be computed from estimated treaty acreage. |
| T06 | Tonawanda Band treaty | 1857-11-05 | Ratified 1858-06-04; proclaimed 1859-03-31 | United States; Tonawanda Band of Seneca | Federal treaty | 11 Stat. 735; 12 Stat. 991 | Tonawanda, context only | Repurchase/funds arrangements | Separate path to preservation of Tonawanda land. | Does not merge Tonawanda government or land into SNI Cattaraugus or Buffalo holdings. | S06 | No Tonawanda transaction analysis in this Phase 1. |
| T07 | Seneca Nation Settlement Act | 1990-11-03 | Enacted, not a treaty; formerly 25 USC 1774-1774h | Congress; Seneca Nation; NY/Salamanca settlement framework | Federal statute | Pub. L. 101-503, 104 Stat. 1292 | Allegany lease settlement; eligible NY reacquisitions | §§ 5-8, especially 8(c) | Federal $35m plus state $25m; acquisition mechanism for restricted fee. | Editorial omission from Code is not repeal; Buffalo casino application upheld in 2015. | S17; S18; S19 | Each later parcel needs funding, notice and federal record; 5 Miami is contested. |
Buffalo Parcels (17 entries)
Snapshot from the October 14, 2026 Phase 1 evidence workbook. Information may be preliminary or disputed.
| ID | Assessment address | SBL / print key | Municipality | Scope | Acres in roll | Acreage basis | Assessment owner (not deed-certified) | Entity relationship | Deed date in roll | Deed book / page | Legal description | Federal land status | Federal determination / date | Indian-country evidence | Roll code | Class code | Class description | Total assessed value ($) | Verification level | Missing / conflicting evidence | Sources | County map viewer |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| P01 | 106 MICHIGAN | 122.05-7-6.2 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA GAMING CORPORATION | Gaming affiliate (assessment owner) | 2024-12-20 00:00:00 | 11440/6046 | Unknown; deed image not inspected | Federal status Unknown; roll 1 ordinary-tax treatment signal | Unknown | See federal-status field | 1 | 449 | OTHER STORAGE & WAREHOUSE FACILITIES | 1027400 | Assessment ownership and county polygon verified; deed text unverified. | Recorded deed/legal description; federal status decision; parcel-specific exemption record. | S21; S22; S29 | Open source ↗ |
| P02 | 124 CHICAGO | 122.31-4-9 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS | Nation (assessment owner) | Unknown | 11411/1675 | Unknown; deed image not inspected | Unknown; possible same deed group as 5 Miami | Unknown | See federal-status field | 8 | 330 | COMMERCIAL VACANT LAND | 160700 | Assessment ownership and county polygon verified; deed text unverified. | Same book/page as 5 Miami is only a linkage lead. Invalid 9999 deed date; obtain actual deed and DOI exhibit. | S21; S22; S24; S27 | Open source ↗ |
| P03 | 180 PERRY | 111.17-9-1 | Buffalo / SWIS 140200 | Downtown / nearby | 1.08 | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS | Nation (assessment owner) | 2019-11-22 00:00:00 | 11353/1197 | Unknown; deed image not inspected | Unknown; no parcel-specific federal designation obtained | Unknown | See federal-status field | 8 | 449 | OTHER STORAGE & WAREHOUSE FACILITIES | 2287000 | Assessment ownership and county polygon verified; deed text unverified. | Recorded deed/legal description; federal status decision; parcel-specific exemption record. | S21; S22 | Open source ↗ |
| P04 | 225 PERRY | 122.23-5-3.2 | Buffalo / SWIS 140200 | Downtown / nearby | 0.14 | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 2005-10-03 00:00:00 | 11102/3313 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 183000 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. | S21; S22 | Open source ↗ |
| P05 | 230 SOUTH PARK | 122.05-9-6 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 1993-07-30 00:00:00 | 10786/773 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 292800 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. Roll date predates 2005 casino acquisition narrative; reconcile deed history. | S21; S22 | Open source ↗ |
| P06 | 33 FULTON | 122.05-9-2.11 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 2005-10-03 00:00:00 | 11102/3324 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 494000 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. | S21; S22 | Open source ↗ |
| P07 | 37 MARVIN | 122.23-4-10 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS | Nation (assessment owner) | 2021-03-19 00:00:00 | 11378/522 | Unknown; deed image not inspected | Federal status Unknown; roll 1 ordinary-tax treatment signal | Unknown | See federal-status field | 1 | 330 | COMMERCIAL VACANT LAND | 45000 | Assessment ownership and county polygon verified; deed text unverified. | Recorded deed/legal description; federal status decision; parcel-specific exemption record. | S21; S22 | Open source ↗ |
| P08 | 41 FULTON | 122.05-9-4.1 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 1993-07-30 00:00:00 | 10786/769 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 852000 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. Roll date predates 2005 casino acquisition narrative; reconcile deed history. | S21; S22 | Open source ↗ |
| P09 | 42 FULTON | 122.23-5-3.1 | Buffalo / SWIS 140200 | Downtown / nearby | 1.06 | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 2005-09-30 00:00:00 | 11102/3305 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 994500 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. | S21; S22 | Open source ↗ |
| P10 | 49 FULTON | 122.05-9-5 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 2005-09-30 00:00:00 | 11102/3309 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 1095800 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. | S21; S22 | Open source ↗ |
| P11 | 5 MIAMI | 122.10-1-1 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS | Nation (assessment owner) | 2022-11-30 00:00:00 | 11411/1675 | Unknown; deed image not inspected | Restricted fee designation reported in filed complaint; challenged | DOI 2023-02-14 decision described in complaint, exhibit not obtained | See federal-status field | 8 | 340 | INDUSTRIAL VACANT LAND | 191800 | Assessment and filed complaint corroborate 2022 Nation acquisition; federal decision text missing. | Deed 11411/1675; DOI decision and record; current federal/state court orders. | S21; S22; S24; S27 | Open source ↗ |
| P12 | 76 FULTON | 122.23-4-9 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS | Nation (assessment owner) | 2021-03-19 00:00:00 | 11378/518 | Unknown; deed image not inspected | Federal status Unknown; roll 1 ordinary-tax treatment signal | Unknown | See federal-status field | 1 | 330 | COMMERCIAL VACANT LAND | 22500 | Assessment ownership and county polygon verified; deed text unverified. | Recorded deed/legal description; federal status decision; parcel-specific exemption record. | S21; S22 | Open source ↗ |
| P13 | 85 MICHIGAN | 122.05-9-1 | Buffalo / SWIS 140200 | Downtown / nearby | Unknown | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 2005-10-03 00:00:00 | 11102/3317 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 1254900 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. | S21; S22 | Open source ↗ |
| P14 | 89 MICHIGAN | 122.05-8-8 | Buffalo / SWIS 140200 | Downtown / nearby | 0.97 | 2026 City roll; zero treated as unpopulated | SENECA GAMING CORPORATION | Gaming affiliate (assessment owner) | 2006-11-07 00:00:00 | 11121/5838 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 944300 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. | S21; S22 | Open source ↗ |
| P15 | 97 MICHIGAN | 122.05-8-1.1 | Buffalo / SWIS 140200 | Downtown / nearby | 3.22 | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS THE | Nation (assessment owner) | 2005-10-03 00:00:00 | 11102/3328 | Unknown; deed image not inspected | Casino-area candidate; exact restricted-fee crosswalk Unknown | 2015 Chaudhuri confirms casino tract; current SBL match not certified | S19 confirms casino tract only | 8 | 693 | INDIAN RESERVATION | 1884000 | Assessment ownership and county polygon verified; deed text unverified. | Match deed schedule and federal tract exhibit to current SBL; class 693 alone is insufficient. | S21; S22 | Open source ↗ |
| P16 | 212 OHIO | 122.05-10-5.1 | Buffalo / SWIS 140200 | Downtown / nearby | 2.33999 | 2026 City roll; zero treated as unpopulated | FRANKLIN TERMINALS INC | Third-party owner; reported purchase contract lead | Unknown | 7992/607 | Unknown; deed image not inspected | No Nation acquisition or federal status verified | Unknown; no filing/decision obtained | See federal-status field | 1 | 482 | DOWNTOWN ROW TYPE (DETACHED) | 1247000 | 2026 roll names Franklin Terminals; 2025 media reports contract only. | Verify closing/subdivision and buyer; existing roll cannot prove current title. | S21; S22; S28 | Open source ↗ |
| P17 | 265 SKILLEN | 77.34-2-10.11 | Buffalo / SWIS 140200 | Outside downtown scope; reference only | 0.589027 | 2026 City roll; zero treated as unpopulated | SENECA NATION OF INDIANS, A | Nation (assessment owner) | 2024-05-16 00:00:00 | 11431/4119 | Unknown; deed image not inspected | Unknown; religious-use assessment classification | Unknown | See federal-status field | 8 | 620 | RELIGIOUS | 625000 | Assessment ownership and county polygon verified; deed text unverified. | Recorded deed/legal description; federal status decision; parcel-specific exemption record. | S21; S22 | Open source ↗ |
Jurisdiction (12 entries)
Snapshot from the October 14, 2026 Phase 1 evidence workbook. Information may be preliminary or disputed.
| ID | Land / status | Actor | Activity / dispute | Nation authority | Federal authority | State / local authority | Forum | Limits | Authority |
|---|---|---|---|---|---|---|---|---|---|
| J01 | Cattaraugus protected reservation land | Nation and enrolled members | Government, membership and internal affairs | Constitution, Council laws and tribal courts govern internal affairs. | Indian Civil Rights Act and applicable federal statutes. | § 233 does not transfer internal governance disputes to NY courts. | Nation courts; federal review only under a valid jurisdictional basis. | Constitution alone does not determine external limits; separate immunity analysis. | S12; S33; S36 |
| J02 | Cattaraugus / verified Buffalo restricted fee | Nation/member landholder | Possession, allotment, lease, conveyance | Nation title and land administration; member possessory interest must be proven. | § 177 restrictions; specific lease/ROW statutes and approvals. | § 233 expressly limits taxation, execution and alienation; pre-1952 land events excluded. | Nation land courts; competent federal/state court as authorized. | County deed or tax record does not validate a prohibited encumbrance. | S14; S31; S33; S46; S63 |
| J03 | Reservation / Indian country | Indian defendant | Criminal offense | Inherent jurisdiction subject to ICRA, enacted criminal law and operational capacity. | §§ 1152/1153 and federal offenses apply by offense and status. | § 232 gives NY concurrent authority on reservations; not exclusive. | Federal, state and authorized Nation forum. | Hunting/fishing rights preserved; § 232 replacement proposals not treated as enacted. | S32; S34; S39; S43; S44; S62 |
| J04 | Indian country | Non-Indian defendant / Indian victim | Criminal offense | General non-Indian prosecution limited; § 1304 covered-crime exception if implemented. | General Crimes Act and federal offenses. | Castro-Huerta recognizes concurrent state jurisdiction subject to applicable preemption. | Federal/state; qualifying participating tribal court. | No proof Seneca currently exercises special tribal criminal jurisdiction. | S38; S39; S62 |
| J05 | Indian country | Non-Indian defendant / non-Indian victim | Ordinary local crime | Detention/exclusion and special statutory powers differ from prosecution. | General federal crimes may apply independently. | Ordinary state criminal jurisdiction baseline. | State court; federal for independent federal offenses. | Victim/defendant status and offense must be established. | S38; S62 |
| J06 | Nation land | Member or nonmember private parties | Contract/tort civil dispute | Tribal constitutional jurisdiction; nonmember limits and exhaustion may apply. | Federal question/diversity or specific jurisdiction as available. | § 233 grants civil adjudication subject to express provisos and tribal self-government. | Nation or state; federal only with jurisdiction. | Forum, governing law, immunity and enforcement are distinct. | S12; S33; S36; S37 |
| J07 | Non-Indian fee parcel within reservation | Nonmember | Civil regulation / tribal adjudication | Montana general limitation with consensual-relationship and direct-threat exceptions. | Federal common-law limits and specific statutes. | State authority may apply, subject to preemption. | Fact-specific; jurisdiction should be resolved before merits. | Exceptions require factual nexus; not every economic effect suffices. | S37; S61 |
| J08 | 2005 Buffalo casino tract | Nation / gaming enterprise | Territorial status / gaming jurisdiction | Tribal jurisdiction confirmed for tract in Chaudhuri. | SNSA restricted fee and dependent Indian community; IGRA separate gaming requirements. | Local/state regulation subject to Indian-law preemption and valid compact/agreement. | Federal status litigation; gaming regulators under relevant law. | 2015 holding does not cover every later acquisition; no parcel-level tax-roll crosswalk certified. | S17; S19 |
| J09 | 5 Miami / alleged related 124 Chicago | Nation / City / DOI | Restricted fee designation and development dispute | Nation asserts sovereign land and project authority. | Feb. 2023 designation described in complaint challenged under APA. | City asserts local controls and state-court contractual relief. | Federal case 1:26-cv-02275; separate state action reported. | Pleadings not findings; no verified vacatur, injunction or final merits order. | S24; S25; S26; S27 |
| J10 | Buffalo ordinary fee or unverified status acquisitions | Nation / corporate affiliate | Ownership, zoning, property taxation | Ownership does not by itself restore territorial sovereignty. | Specific statute/designation required to establish protected status. | Ordinary city/state baseline unless exemption or preemption shown. | State/local and competent federal courts. | Immunity from suit may remain a separate question; do not equate it with tax immunity. | S19; S60 |
| J11 | Cattaraugus road / utility corridor | State / utility / Nation | Right-of-way and maintenance | Nation property and treaty rights; negotiated access terms. | § 177 and federal ROW framework; ongoing Thruway dispute. | Maintenance responsibility does not settle title or easement validity. | Federal title/ROW litigation and applicable administrative process. | Sept. 2025 recommendation is not verified final judgment. | S15; S31; S57; S58; S63 |
| J12 | Seneca Indian-country lands | Nation and participating law enforcement agencies | Enforcement cooperation / intruders | Nation may request agreements; authorized entry and designation under applicable law. | Existing federal jurisdiction continues unless lawfully changed. | IND §§ 8,79 as amended in 2026; agreements cannot repeal or alter governing law. | Agreed operational channels; legally competent courts. | Signed agreements and current appointments not obtained; temporary continuous passage exception. | S40; S41; S42 |
Taxes (14 entries)
Snapshot from the October 14, 2026 Phase 1 evidence workbook. Information may be preliminary or disputed.
| ID | Tax | Taxpayer / entity | Transaction | Land / location | Legal incidence / liability | Collection / reporting | Exemption / preemption rule | Qualification / dispute | Authority |
|---|---|---|---|---|---|---|---|---|---|
| X01 | Real property | Nation | Ownership of protected reservation land | Cattaraugus | Protected Nation land is not generally subject to NY/local property tax. | Assessing authority must recognize applicable exemption. | 1842 art. IX; RPT 454; Indian Law 6; § 233 safeguards. | Special assessments require § 490; confirm actual land/improvement interests. | S05; S08; S33; S47; S48 |
| X02 | Real property | Nation | Ownership of SNSA casino tract | Buffalo verified restricted fee | Federal restrictions and statutory removal mechanism govern. | Tax roll is evidence of administration only. | SNSA § 8(c), Chaudhuri. | Exact current SBL crosswalk and additions need federal/deed exhibits. | S17; S19; S21 |
| X03 | Real property | Nation / affiliate | New purchase in ordinary fee | Buffalo other parcels | Acquisition alone does not end property taxation. | City roll and tax bills must be separately verified. | Specific exemption/status must be established; Sherrill rejects unilateral revival. | Roll 8 or class 693 alone does not establish federal status. | S21; S60 |
| X04 | Real property / improvements | Nonmember lessee, lender or business | Leasehold, structures, equipment | Reservation / restricted fee | Separate land, improvements, leasehold and personal-property interests before assigning incidence. | Assessment depends on actual instrument and taxing statute. | Federal land protection and preemption may apply; nonmember activity is not categorically exempt. | No blanket improvement exemption or taxable conclusion from the present record. | S33; S47; S61 |
| X05 | Federal income | Individual Seneca member / sole proprietor | Wages or business income, including gravel | On or off Seneca land | General federal income tax applies absent a specific exemption. | Returns, withholding and employment taxes as applicable. | Perkins rejects individualized Canandaigua/1842 gravel-income exemption. | General welfare, treaty fishing and other statutory exemptions require their own facts. | S46; S55 |
| X06 | Federal income | Nation government | Government/enterprise income | On or off territory | Federally recognized tribal government generally not subject to federal income tax. | Employment/excise/reporting duties may still apply. | Government entity status, not geographic tax-free zone. | Distinguish government from member-owned firm or separate taxable corporation. | S55; S56 |
| X07 | Federal income / employment / excise | Wholly tribal-owned, exclusively tribally organized entity | Corporate business activity | On or off territory | 2026 rule does not recognize qualifying entity separately for income tax. | Separate entity treatment for specified employment/excise purposes; own reporting/EIN obligations. | 26 CFR 301.7701-1(a)(4); applies to periods beginning Jan. 1, 2026. | Verify charter and ownership; ordinary state-chartered corporation/JV not automatically covered. | S56 |
| X08 | New York personal income | Qualifying enrolled individual | Income included in federal AGI earned on reservation where person lives/works | Qualifying reservation | Published IT-225 S-128 allows qualifying subtraction. | Claim applicable modification and preserve residence/source records. | State guidance differs from federal income-tax baseline. | Use actual residency/work facts; refresh filing-year instructions and restricted-fee application if material. | S54; S55 |
| X09 | Sales / use | Qualified enrolled member or qualifying tribally chartered corporation | Personal-use goods/services, not resale | Delivery on qualified reservation | Exemption conditional on purchaser, payer, delivery and other form requirements. | Vendor retains proper DTF-801 and evidence; vehicle exceptions specified. | DTF-801 qualified reservation includes qualifying restricted fee/trust lands with governmental power. | Cigarettes excluded; no general exemption for off-reservation delivery. | S49 |
| X10 | Sales / use | Nonmember purchaser | Retail goods / consumption | Reservation seller | Nonmember purchase not automatically exempt. | Reasonable collection obligations may be imposed; purchaser use-tax duty may persist. | Evaluate tax statute and preemption; tribal economic burden alone insufficient. | Tax liability and practical collection/enforcement are distinct. | S50; S61 |
| X11 | Cigarette excise / prepaid sales | Wholesaler / reservation seller / purchaser | Cigarettes for nonmember resale or qualified own-member use | Qualified reservation | NY taxes nonmember consumption; qualifying exemption channel for tribal/member demand. | Current DTF requires stamped packs, collection on nonmember resale, coupons or prior approval for exemptions. | Milhelm Attea; DTF instructions updated Sept. 3, 2026. | Oneida agreement exception is not Seneca exemption; actual compliance not audited. | S50; S51 |
| X12 | Fuel excise / petroleum business / prepaid sales | Nation purchasing directly | Direct distributor sale paid by Nation | Delivered to Nation lands | N-15-7 permits specified taxes not to be passed through where Nation directly takes title and pays. | Distributor must report exempt transaction; transporter license/manifest duties remain. | Three stated conditions: delivery, direct title and Nation payment. | 2015 notice does not settle downstream nonmember retail liability. | S53 |
| X13 | Fuel excise | Qualified own-member consumer vs nonmember | Retail motor/diesel fuel | Own qualified reservation vs other location | § 284-e exempts qualifying own-use consumption; states nonmember sales are taxable. | Statute includes coupon, distributor refund/reporting and agreement provisions. | Exemption depends on purchaser and location; legislatively approved agreement may control. | Current operational Seneca practice and any agreement/preemption litigation require verification. | S49; S52; S53 |
| X14 | Settlement payments | Nation or members | SNSA payments/distributions and income specified by Act | Statutory funds | § 8(a) protects specified payments/funds/income from state/local taxation and listed processes. | Trace funds and distribution authority. | Statutory protection is defined by Act; not all unrelated business receipts. | Funding-source trace is central to 5 Miami dispute. | S17; S24 |
Sources (66 entries)
Snapshot from the October 14, 2026 Phase 1 evidence workbook. Information may be preliminary or disputed.
| Source ID | Issuing body | Title | Citation / pinpoint | Event / publication date | URL | Access date | Supports | Limits |
|---|---|---|---|---|---|---|---|---|
| S01 | United States / Six Nations; OSU treaty collection | Treaty of Fort Stanwix | 7 Stat. 15, arts. I-IV | 1784-10-22 | Open source ↗ | 2026-10-14 (America/New_York) | Postwar peace and boundary provisions. | Primary text transcription. Confederation-era instrument; separate congressional approval record not obtained. |
| S02 | United States / Six Nations; OSU treaty collection | Treaty of Canandaigua | 7 Stat. 44, arts. II-VII | 1794-11-11; proclaimed 1795-01-21 | Open source ↗ | 2026-10-14 (America/New_York) | Acknowledged Seneca lands, free use and enjoyment, roads, annuity and peaceful redress. | Primary text transcription. Modern tax interpretation requires case law. |
| S03 | Seneca / Robert Morris; OSU treaty collection | Big Tree agreement / deed | 7 Stat. 601 | 1797-09-15 | Open source ↗ | 2026-10-14 (America/New_York) | Land cession with enumerated reservations; preemption chain. | Catalogued as an agreement, not ratified. Signed under federal supervision; do not recast as a conventional Senate-ratified treaty. |
| S04 | United States / New York Indian nations; OSU treaty collection | Buffalo Creek treaty and annexed conveyance | 7 Stat. 550, especially art. 10 and annexed deed | 1838-01-15; Senate amendment 1838-06-11; proclaimed 1840-04-04 | Open source ↗ | 2026-10-14 (America/New_York) | Removal arrangements and proposed transfer of four Seneca reservations. | Ratified legal instrument; historical consent was contested. Signatures do not resolve coercion allegations. |
| S05 | United States / Seneca; OSU treaty collection | Buffalo Creek treaty and substituted indenture | 7 Stat. 586, incorporated indenture arts. I, II, V, VII, IX | 1842-05-20; proclaimed 1842-08-26 | Open source ↗ | 2026-10-14 (America/New_York) | Preserved Cattaraugus and Allegany; confirmed Buffalo Creek/Tonawanda cessions; protection of retained land from tax. | Article IX is in the incorporated indenture. No blanket exemption for every income or retail transaction. |
| S06 | United States / Tonawanda Band; OSU treaty collection | Treaty with the Seneca, Tonawanda Band | 11 Stat. 735; 12 Stat. 991 | 1857-11-05; ratified 1858-06-04; proclaimed 1859-03-31 | Open source ↗ | 2026-10-14 (America/New_York) | Separate Tonawanda resolution and repurchase arrangements. | Context only; Tonawanda Seneca Nation is a distinct government from the Seneca Nation of Indians. |
| S07 | U.S. Supreme Court | Fellows v. Blacksmith | 60 U.S. (19 How.) 366, 370-372 | October Term 1856 | Open source ↗ | 2026-10-14 (America/New_York) | Private purchasers could not forcibly remove Tonawanda occupants under the treaties. | Opinion text on Justia; site year reflects Court term. Not a ruling that all disputed treaty consent was historically valid. |
| S08 | U.S. Supreme Court | The New York Indians | 72 U.S. (5 Wall.) 761, 768-771 | December Term 1866 | Open source ↗ | 2026-10-14 (America/New_York) | State taxation could not defeat protected reservation possession. | Historical land-tax decision; apply with later parcel and tax-specific authorities. |
| S09 | U.S. Supreme Court | Seneca Nation v. Christy | 162 U.S. 283, 288-290 | 1896 | Open source ↗ | 2026-10-14 (America/New_York) | 1826 Cattaraugus conveyance litigation and limits of the Supreme Court disposition. | Federal writ dismissed on independent state ground; not a Supreme Court merits approval of the conveyance. |
| S10 | Seneca Nation | History | Official historical account | Undated; accessed 2026-10-14 | Open source ↗ | 2026-10-14 (America/New_York) | Seneca homeland, Haudenosaunee identity and continuity. | Nation perspective; not a parcel title instrument. |
| S11 | Seneca Nation | Buffalo Creek Commemoration | Official announcement | 2024-05-17 event | Open source ↗ | 2026-10-14 (America/New_York) | Nation account of manipulated 1838 treaty and significance of 1842 preservation. | Attributed historical and legal position; tax statement tested against treaty text and cases. |
| S12 | Seneca Nation | Constitution of 1848, as amended | Effective March 24, 2026, sections I-IV, IX, XIII-XVI | 2026-03-24 | Open source ↗ | 2026-10-14 (America/New_York) | Current governmental structure, council authority and courts. | Downloaded complete 8-page PDF. Constitution page uses a broken /app/ link; official /wp-content/ copy obtained. |
| S13 | Seneca Nation | Judicial | Official department description | Undated | Open source ↗ | 2026-10-14 (America/New_York) | Court functions and access to published rules/forms. | Surrogate judge count is stale compared with March 2026 constitution. Do not use as current constitutional text. |
| S14 | Seneca Nation | Maps & Boundaries | Official land administration page | Undated | Open source ↗ | 2026-10-14 (America/New_York) | Nation survey/title record function and boundary administration. | Individual member deeds, surveys, resolutions and complete current land code not obtained. |
| S15 | Seneca Nation | 2024 Long Range Transportation Plan | 2024 LRTP v1, pp. 2-5, 20, 25, 29-33 | 2024-06 | Open source ↗ | 2026-10-14 (America/New_York) | Authoritative Nation planning maps and descriptions of territories and roads. | Planning geography, not certified legal descriptions. Cattaraugus map dated 2020-10-14; Buffalo map dated 2020-10-16, reproduced in 2024 plan. Later acquisitions may be absent. |
| S16 | Seneca Nation; hosted by EPA | TAS application, Appendix II | Jurisdictional statement and supporting exhibits | EPA-hosted 2021 compilation | Open source ↗ | 2026-10-14 (America/New_York) | Nation explanation of restricted fee title, land history and CWA jurisdiction. | Applicant submission, not itself EPA approval. Acreage 22,060.8 is a source-specific description. |
| S17 | U.S. Congress | Seneca Nation Settlement Act of 1990 | Pub. L. 101-503, 104 Stat. 1292; §§ 5-8 | 1990-11-03 | Open source ↗ | 2026-10-14 (America/New_York) | Settlement funds, lease regime and restricted fee acquisition mechanism. | Controlling session law. Land acquisition funds must be traced parcel by parcel. |
| S18 | Office of the Law Revision Counsel | Seneca Nation land claims settlement codification notes | Former 25 U.S.C. §§ 1774-1774h | Current preliminary Code | Open source ↗ | 2026-10-14 (America/New_York) | Omission from Code for special rather than general application. | Official indexed text and GovInfo Code page cross-check; live House reader intermittently returned maintenance. Omission is not repeal. |
| S19 | U.S. Court of Appeals, Second Circuit | Citizens Against Casino Gambling in Erie County v. Chaudhuri | 802 F.3d 267 (2015); official slip opinion pp. 24-25, 44-53, 61-68 | 2015-09-15 | Open source ↗ | 2026-10-14 (America/New_York) | Buffalo casino tract acquisition, restricted fee, dependent Indian community and IGRA holding. | Specific casino tract; does not decide federal status of all later Buffalo acquisitions. |
| S20 | Second Circuit Library | William M. Skretny, WDNY anniversary case history | Chaudhuri subsequent history | Undated | Open source ↗ | 2026-10-14 (America/New_York) | Casino litigation appellate history, including certiorari denied. | Court institutional history; no commercial citator used. |
| S21 | City of Buffalo | 2026 Final Assessment Roll (Current) | Socrata dataset 4t8s-9yih; owner query and 212 Ohio query | Rows updated 2026-06-11; published 2026-09-11 | Open source ↗ | 2026-10-14 (America/New_York) | Parcel IDs, assessment owner names, deed references, class/roll codes and coordinates. | Not recorded deeds or federal status proof. 108 Seneca-name matches screened; 16 Nation/Gaming rows, including 1 out-of-scope property, plus 212 Ohio lead. |
| S22 | Erie County GIS | Parcel Query service | FeatureServer layer 0; SWIS 140200; SBL join | Accessed 2026-10-14 | Open source ↗ | 2026-10-14 (America/New_York) | 17 matching county cadastral polygons for map reference. | GIS polygons are tax-map representations, not survey/legal title or sovereign boundaries. |
| S23 | Erie County Clerk | Registered Users / land records access | Official records access conditions | Accessed 2026-10-14 | Open source ↗ | 2026-10-14 (America/New_York) | Explains unavailable deed-image verification within public/no-spend scope. | Registered-image account requires deposit and per-image fees. No account or purchase made. |
| S24 | City of Buffalo; filed pleading hosted by Turtle Talk | City of Buffalo v. U.S. Department of the Interior et al., complaint | W.D.N.Y. No. 1:26-cv-02275, ECF 1, ¶¶ 22-32, 60-95 | 2026-10-08 | Open source ↗ | 2026-10-14 (America/New_York) | Challenge to Feb. 14, 2023 restricted fee designation for 5 Miami; notice, deed and funding allegations. | Filed allegations, not judicial findings. 19-page complaint inspected; cited exhibits and administrative record not included. |
| S25 | City of Buffalo | Mayor Ryan Announces Lawsuit to Stop Proposed Miami Street Truck Stop | Official press release AID 1648 | 2026-10-07 | Open source ↗ | 2026-10-14 (America/New_York) | City reports state action seeking injunction over 5 Miami development. | Party statement; state complaint, docket and orders not obtained. |
| S26 | City of Buffalo | City federal lawsuit announcement | Official press release AID 1650 | 2026-10-08 | Open source ↗ | 2026-10-14 (America/New_York) | City reports federal challenge to restricted fee decision. | Party statement; URL intermittently unavailable. Federal filing independently inspected in S24. |
| S27 | Seneca Nation official newsletter | Senecas Building Gas Station on Ohio Street in Buffalo | Nation-hosted report and presidential statement | 2026-09-25 | Open source ↗ | 2026-10-14 (America/New_York) | Nation asserts sovereignty over Miami/Ohio project and describes plans. | Includes republished media. Project descriptions and broad tax-free assertions are not treated as legal conclusions. |
| S28 | The Buffalo News, archived article | Seneca Gaming buys South Park property to expand Buffalo holdings | Jonathan D. Epstein | 2025-09-12 | Open source ↗ | 2026-10-14 (America/New_York) | 212 Ohio / Franklin Terminals acquisition lead. | Anonymous-source report of contract before closing. 2026 assessment still names Franklin Terminals. Closing not verified. |
| S29 | Seneca Resorts & Casinos | Buffalo Sports Mural Earns Local Advertising Honor | Corporate press release | 2026 | Open source ↗ | 2026-10-14 (America/New_York) | 106 Michigan site used for Seneca mural across from casino. | Corporate representation; no restricted fee determination. |
| S30 | U.S. Congress / GovInfo | Indian country definition | 18 U.S.C. § 1151 | 2024 Code edition; checked 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Reservation, dependent Indian community and allotment categories; rights-of-way. | Definition does not itself assign every civil, regulatory or tax power. |
| S31 | U.S. Congress; Cornell LII transcription | Nonintercourse Act | 25 U.S.C. § 177 | Current text accessed 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Restrictions on purchases, grants, leases or other conveyances of tribal land. | Specific statutes may authorize transactions; do not assume a county recording removes federal restrictions. |
| S32 | U.S. Congress; Cornell LII transcription | New York criminal jurisdiction | 25 U.S.C. § 232; 62 Stat. 1224 | 1948-07-02; current text checked | Open source ↗ | 2026-10-14 (America/New_York) | State criminal authority by or against Indians on reservations; hunting/fishing proviso. | Separate from civil regulatory jurisdiction; pending legislation distinguished. |
| S33 | U.S. Congress; Cornell LII transcription | New York civil court jurisdiction | 25 U.S.C. § 233; 64 Stat. 845-846 | 1950-09-13; effective 1952-09-13 | Open source ↗ | 2026-10-14 (America/New_York) | Civil adjudication and land/tax/execution/alienation limitations. | Does not confer general regulatory jurisdiction or waive tribal sovereign immunity. |
| S34 | Second Circuit | United States v. Cook | 922 F.2d 1026, 1033-1034 (1991) | 1991 | Open source ↗ | 2026-10-14 (America/New_York) | § 232 confers concurrent state jurisdiction, not displacement of federal jurisdiction. | Gaming-specific § 1166 analysis must be distinguished from general crimes. |
| S35 | U.S. Supreme Court | Bryan v. Itasca County | 426 U.S. 373, 383-390 (1976) | 1976 | Open source ↗ | 2026-10-14 (America/New_York) | Civil jurisdiction grant is not general taxing/regulatory power. | Public Law 280 case; analogous interpretive principle, not the New York-specific statute itself. |
| S36 | New York Court of Appeals | Cayuga Nation v. Campbell | 34 N.Y.3d 282; 2019 NY Slip Op 07711 | 2019-10-29 | Open source ↗ | 2026-10-14 (America/New_York) | § 233 does not permit state resolution of internal tribal governance disputes. | Different nation; controlling New York jurisdiction principle. |
| S37 | U.S. Supreme Court | Montana v. United States | 450 U.S. 544, 565-566 (1981) | 1981 | Open source ↗ | 2026-10-14 (America/New_York) | Limits and exceptions for tribal civil authority over nonmembers on non-Indian fee land. | Land ownership, consensual nexus, exclusion rights and later doctrine require specific application. |
| S38 | U.S. Supreme Court | Oklahoma v. Castro-Huerta | 597 U.S. 629 (2022); slip opinion pp. 1, 4-25 | 2022-06-29 | Open source ↗ | 2026-10-14 (America/New_York) | Concurrent state/federal criminal jurisdiction for non-Indian offender against Indian victim. | Does not decide state prosecution of Indian defendants or eliminate statutory/treaty-specific preemption. |
| S39 | U.S. Congress; Cornell LII transcription | Special tribal criminal jurisdiction | 25 U.S.C. § 1304 | Current text checked 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Covered-crime exceptions and procedural conditions for participating tribes. | Seneca implementation/participation not established. Not blanket jurisdiction over all non-Indians. |
| S40 | New York Legislature | Law enforcement agreements | Indian Law § 79 | Current revision 2026-02-27 | Open source ↗ | 2026-10-14 (America/New_York) | Nation-requested agreements, officer appointments and preservation of existing legal authority. | Individual executed agreements not obtained. |
| S41 | New York Legislature | Intrusions on Indian lands | Indian Law § 8 | Current text checked 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Tribal authorization, intruder designation and temporary-through-passage exception. | Must apply with federal law and current tribal law; not generic permission to enter or develop. |
| S42 | New York Legislature | 2026 chapter amendment | S8834 / L. 2026 ch. 88, amending L. 2025 ch. 665 | Signed 2026-02-13 | Open source ↗ | 2026-10-14 (America/New_York) | Enacted updates to Indian Law §§ 8 and 79. | Distinguish enactment date from law webpage revision date. |
| S43 | U.S. House Natural Resources Committee | Legislative hearing on H.R. 7065 | Seneca Nation Law Enforcement Efficiency Act, 119th Congress | 2026-03-04 hearing | Open source ↗ | 2026-10-14 (America/New_York) | Proposal to change New York criminal jurisdiction; public hearing occurred. | No enactment located. Hearing is not law. |
| S44 | Senator Kirsten Gillibrand | Introduction of Seneca Nation Law Enforcement Efficiency Act | Official Senate press release | 2026-09-24 | Open source ↗ | 2026-10-14 (America/New_York) | Recent Senate proposal corroborates active reform effort. | Sponsor description; no effective repeal established. |
| S45 | New York Legislature | A11574 | 2025-2026 session proposal | Introduced 2026-06-04 | Open source ↗ | 2026-10-14 (America/New_York) | Conditional state relinquishment proposal. | Shown in Assembly committee, not enacted law at review. |
| S46 | Second Circuit | Perkins v. Commissioner | 970 F.3d 148 (2020); slip opinion pp. 5-7, 13-26 | 2020-08-12 | Open source ↗ | 2026-10-14 (America/New_York) | Individual gravel income taxable; Nation land/member possession distinction; treaty interpretation. | Allegany facts; no automatic conclusion about an individual Cattaraugus allotment. Published law record, not current complete Nation code. |
| S47 | New York Legislature | Reservation real property exemption | Real Property Tax Law § 454 | Current text checked 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Nation-owned reservation real property tax and specified assessment exemption. | Read § 490 for special assessments; ownership and reservation status must be proven. |
| S48 | New York Legislature | Reservation land protections | Indian Law § 6 | Current text checked 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Protection against tax and execution while protected reservation land remains Indian property. | Not a comprehensive business-income exemption. |
| S49 | New York Department of Taxation and Finance | Certificate of Indian Exemption | DTF-801 and instructions | 2025-05 revision | Open source ↗ | 2026-10-14 (America/New_York) | Qualified purchaser/delivery conditions; personal use, services, fuel; cigarettes excluded. | Administrative guidance; purchase/residence/entity requirements must be satisfied. |
| S50 | U.S. Supreme Court | Department of Taxation & Finance v. Milhelm Attea & Bros. | 512 U.S. 61, 73-78 (1994) | 1994-06-13 | Open source ↗ | 2026-10-14 (America/New_York) | Reasonably tailored cigarette tax collection on nonmember sales. | No universal exemption from collection duties for reservation retailers. |
| S51 | New York Department of Taxation and Finance | Sales of cigarettes to Indian nations, tribes, or reservation cigarette sellers | Current administrative instructions; N-26-3 linked | Updated 2026-09-03 | Open source ↗ | 2026-10-14 (America/New_York) | Stamping, precollection, exemption coupon/prior approval and qualified-reservation delivery. | Department position/current procedure; Oneida agreement exception cannot be borrowed by Seneca sellers. |
| S52 | New York Legislature | Taxes imposed on qualified reservations | Tax Law § 284-e | Current text checked 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Fuel tax distinction between qualifying own-member consumption and nonmember purchases. | Text alone does not establish actual Seneca collection practice or resolve preemption disputes. |
| S53 | New York Department of Taxation and Finance | Fuel sold to an Indian nation or tribe | Notice N-15-7 | 2015-06 | Open source ↗ | 2026-10-14 (America/New_York) | Direct Nation purchase/delivery/title/payment conditions; distributor reporting and transport manifests. | Notice says it is not revised. Does not independently exempt every downstream retail customer. |
| S54 | New York Department of Taxation and Finance | Instructions for IT-225 | 2025 return, subtraction S-128 | Current form accessed 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Native American income exclusion for qualifying enrolled person living and working on reservation. | This is the published 2025 return guidance; later filing-year guidance should be refreshed. |
| S55 | Internal Revenue Service | Income Tax Guide for Native American Individuals and Sole Proprietors | Publication 5424 | Current PDF accessed 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Federal individual income/employment tax baseline and defined exceptions. | Nation government tax status differs from individual member status. |
| S56 | U.S. Treasury / IRS | Entities Wholly Owned by Indian Tribal Governments | 90 FR 58151; 26 C.F.R. § 301.7701-1(a)(4), (f) | Published 2025-12-16; generally applies from 2026-01-01 | Open source ↗ | 2026-10-14 (America/New_York) | Wholly tribal-owned, exclusively tribally organized entity income-tax treatment; employment/excise separateness. | Ownership and charter law must be verified; rule does not automatically cover state-chartered joint ventures. |
| S57 | New York State Thruway Authority | 2026A Official Statement | Litigation, printed pp. 52-53, PDF pp. 62-63 | 2026-01-08 | Open source ↗ | 2026-10-14 (America/New_York) | 1954 Cattaraugus easement litigation, 2023 appeal, Sept. 2025 recommendation and objections. | Issuer disclosure, not court order. Latest district disposition remains unverified. |
| S58 | Seneca Nation official newsletter | Seneca Nation Secures Legal Victory in Ongoing Thruway Suit | Nation statement | 2025-10-17 | Open source ↗ | 2026-10-14 (America/New_York) | Nation position concerning magistrate recommendation. | Party characterization; distinguish recommendation from entered final judgment and claimed invoices from adjudicated damages. |
| S59 | Peter Emslie / Hall & Mooney; UTA Library via UNT | Map of part of the Buffalo Creek Indian Reservation | 1844 cadastral map; accession 700045 | 1844 | Open source ↗ | 2026-10-14 (America/New_York) | Contemporary historical sale geography following 1842 treaty. | Shows part of historical reservation and sale lots. Not a current reservation or federal-status boundary. |
| S60 | U.S. Supreme Court | City of Sherrill v. Oneida Indian Nation | 544 U.S. 197, 214-221 (2005) | 2005-03-29 | Open source ↗ | 2026-10-14 (America/New_York) | Open-market reacquisition alone does not automatically revive sovereign immunity from property tax. | Different facts from congressionally authorized SNSA restricted fee acquisition in Chaudhuri. |
| S61 | U.S. Supreme Court | White Mountain Apache Tribe v. Bracker | 448 U.S. 136, 142-145 (1980) | 1980 | Open source ↗ | 2026-10-14 (America/New_York) | Particularized federal/tribal/state interest analysis for certain non-Indian activity taxes. | Not an automatic exemption whenever a tribal project bears economic burden. |
| S62 | U.S. Congress; Cornell LII transcription | General Crimes Act and Major Crimes Act | 18 U.S.C. §§ 1152-1153 | Current text accessed 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Federal Indian-country offense allocation; linked § 1153. | Offense, defendant/victim status, exceptions and special statutes must be checked. |
| S63 | Department of the Interior | Indian land rights-of-way | 25 C.F.R. Part 169; 25 U.S.C. §§ 323-328 | Current regulation | Open source ↗ | 2026-10-14 (America/New_York) | General federal rights-of-way framework for restricted Indian land. | Specific Seneca statutory authorizations and existing easement terms require separate review. |
| S64 | Seneca Nation Clerk / official newsletter | Constitutional referendum results | March 24, 2026 referendum | Published 2026-04-09 | Open source ↗ | 2026-10-14 (America/New_York) | Adoption context for amendments; four-year executive term proposal rejected. | Vote subtotals contain apparent transcription errors; term-limit wording differs from final constitution. Use S12 as operative published text. |
| S65 | City of Buffalo | Assessment Roll Data Dictionary | Roll code definitions | Accessed 2026 | Open source ↗ | 2026-10-14 (America/New_York) | Roll 1 taxable; roll 8 wholly exempt. | Administrative classification, not federal designation. Special charges and parcel-specific exemption orders not reviewed. |
| S66 | U.S. Congress | Seneca village lease renewal Act of 1890 | Act of September 30, 1890, ch. 1132, 26 Stat. 558 | 1890-09-30 | Open source ↗ | 2026-10-14 (America/New_York) | Specified village leases under 1875 Act renewable up to 99 years, excluding railroads. | Applies subject to terms and conditions of the 1875 Act; not a blanket authorization for all new Cattaraugus leases. 1875 text itself not separately retrieved. |
Open Issues (15 entries)
Snapshot from the October 14, 2026 Phase 1 evidence workbook. Information may be preliminary or disputed.
| ID | Question | Why material | Evidence obtained | Missing record | Confirmation source | Effect on conclusion | Priority |
|---|---|---|---|---|---|---|---|
| O01 | Which present SBLs exactly comprise the federally restricted casino tract and additions? | Status controls tax, regulation and collateral. | Chaudhuri tract holding; 2026 assessment; county polygons; Nation 2024 map. | 2005 deeds/legal descriptions, later consolidation/ROW records, DOI/NIGC parcel exhibits. | Erie County Clerk; Nation Maps & Boundaries; DOI/BIA/NIGC. | Casino tract status verified; tax-lot crosswalk remains provisional. | High |
| O02 | What is the full Feb. 14, 2023 designation record for 5 Miami? | Current litigation may affect development authority. | Filed federal complaint; City and Nation statements; 2022 deed reference. | Decision and exhibits, notices/proof of service, funding ledger, administrative record. | WDNY case 1:26-cv-02275; DOI; Nation counsel through authorized process. | Reported restricted fee designation is under challenge; no merits determination inferred. | High |
| O03 | Does 124 Chicago fall in the same 2022 conveyance and 2023 designation? | Could broaden affected site beyond 5 Miami tax lot. | Same deed book/page 11411/1675 in City roll. | Recorded deed schedules and federal legal description. | Erie Clerk / DOI designation record. | Shared deed reference is an inference lead, not federal-status proof. | High |
| O04 | Have courts entered relief in either October 2026 Miami action? | A stay/injunction/vacatur would change present project risk. | Oct. 8 federal complaint and Oct. 7 City state-action announcement. | Complete federal/state dockets, state complaint, service and orders. | WDNY; NYSCEF/Erie Supreme Court. | No injunction or vacatur verified; absence of located order is not proof none exists. | High |
| O05 | Did purchase of any portion of 212 Ohio close, and was a subdivision recorded? | Adds relevant downtown holding omitted by owner-name query. | Sept. 2025 contract report; 2026 roll still Franklin Terminals. | Executed deed, closing date, subdivision map, purchaser/federal-status filings. | Erie Clerk; City assessor; Seneca Gaming public records. | Acquisition lead only, not a confirmed Nation holding. | High |
| O06 | What is the status of 106 Michigan, 37 Marvin, 76 Fulton and 180 Perry? | Ownership and roll treatment do not answer jurisdiction. | Assessment owner/deed data; 106 Michigan corporate release. | Recorded deeds, entity charters, federal determination if any, exemption decisions. | Erie Clerk; DOI/BIA; Nation; City assessor. | Federal status Unknown; ordinary fee is a working baseline only where no status proof. | High |
| O07 | What certified boundary/acreage governs Cattaraugus? | Avoid false precision for proposed site or ROW. | 1797/1842 texts; Nation map; EPA submission; reported acreages conflict. | Current survey, legal description, addition records, shoreline/creek and ROW detail. | Nation Maps & Boundaries; BIA land records; relevant counties. | No survey-certified acreage or site boundary certified in Phase 1. | High |
| O08 | What happened after the Sept. 30, 2025 Thruway recommendation? | Access/title risk and remedies remain active. | Authority Jan. 2026 disclosure and Nation Oct. 2025 statement. | District adoption/modification/order, settlement and appeal record. | WDNY Seneca Nation v. Hochul docket; Authority disclosures. | Do not label easement finally voided or claimed payments awarded. | High |
| O09 | What current Nation land/business codes and approvals govern a chosen project? | Member rights, leases, permits and decision authority. | 2026 constitution; Maps & Boundaries page; Perkins land-law record. | Current land, lease, assignment, zoning/building/environmental/business codes and site resolutions. | Nation Clerk, Council and land departments. | General governance established; project-specific approvals not determined. | High |
| O10 | What Nation law-enforcement agreements and criminal-court capacity are operative? | Legal jurisdiction differs from operational enforcement. | IND §§ 8,79; 2026 amendment; current federal statutes and proposals. | Signed agreements, officer commissions, enacted code, § 1304 implementation evidence. | Nation Public Safety/Clerk; NY agencies; federal legislative records. | Do not infer wholesale state withdrawal or full tribal non-Indian prosecution. | Medium |
| O11 | What evidence supports individual/member interests and improvement ownership? | Necessary for transfer, financing, probate and tax. | Constitution/courts and Perkins possessory/mineral distinction. | Nation assignment/member deed, probate orders, leases, structure ownership and consent records. | Nation Maps & Boundaries; Peacemakers/Surrogates Courts. | No conclusion that member can mortgage Nation fee title. | High |
| O12 | What tax collection rules and agreements apply to the actual entity and supply chain? | Cash flow and enforcement differ by tax, incidence and identity. | Current DTF guidance, statutes, Perkins, 2026 entity regulation. | Charters, beneficial ownership, actual sales/delivery chain, compacts/tax agreements, current advice and assessments. | Nation tax/enterprise records; NY DTF; federal authority. | No blanket tax-free business model established. | High |
| O13 | Can historical survey and ratification records resolve disputed treaty geography/consent? | Historical accuracy and parcel reconstruction. | Original text transcriptions, case accounts, 1844 map and Seneca perspective. | Standalone approval journals, original signed instruments, 1826 surveys and chain of preemption rights. | National Archives; OSU/Smithsonian treaty records; NY/Massachusetts archives; Nation archives. | Historical overview complete at public-source level; not a title reconstruction. | Medium |
| O14 | Do later authorities or new laws change a proposed transaction conclusion? | Public-source search is not an exhaustive legal citator. | Statute/current agency pages, published appellate decisions, recent litigation and enactment searches. | Formal subsequent-history/citator check and complete current dockets. | Qualified counsel / authorized legal database. | No formal Shepardizing/KeyCite or title opinion claimed. | High |
| O15 | Are additional affiliate properties held under names lacking Seneca? | Name search may miss beneficial interests. | 108 owner-name matches screened plus independent acquisition lead. | Complete enterprise/entity list and title search by grantor/grantee and adjacency. | Nation enterprise records; Erie Clerk; City assessor. | 17-row register is a bounded public inventory, not a certified exhaustive holding list. | Medium |