(1) Any one or more public agencies may enter into an agreement with any one or more
tribal governments to:
(a) perform any administrative service, activity, or undertaking that a public agency
or a tribal government entering into the contract is authorized by law to perform;
(b) assess and collect or refund any tax or license or permit fee lawfully imposed
by the state or a public agency and a tribal government and to share or refund the
revenue from the assessment and collection.
(2) The agreement must be authorized and approved by the governing body of each party
to the agreement. If a state agency is a party to an agreement, the governor or the governor's designee
is the governing body.
(3) The agreement must set forth fully the powers, rights, obligations, and responsibilities
of the parties to the agreement.
(4)(a) Prior to entering into an agreement on taxation with a tribal government, a
public agency shall provide public notice and hold a public meeting on the reservation
whose government is a party to the proposed agreement for the purpose of receiving
comments from and providing written and other information to interested persons with
respect to the proposed agreement.
(b) At least 14 days but not more than 30 days prior to the date scheduled for the
public meeting, a notice of the proposed agreement and public meeting must be published
in a newspaper of general circulation in the county or counties in which the reservation
(c) At the time the notice of the meeting is published, a synopsis of the proposed
agreement must be made available to interested persons.
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