Upon the termination of the Taxation Compact, the parties may wish to reinstitute litigation concerning any claims and defenses relating to taxation within the exterior boundaries of the Reservation, and if that occurs, the parties understand and agree that all issues relating to State and local taxation may be litigated de novo including any and all claims and defenses related to the taxation of all real and personal property interests within the Reservation as set forth in Articles Three and Four of the Taxation Compact. The parties acknowledge, understand and agree that this Taxation Compact, the prior litigation and the settlement negotiations leading up to this Taxation Compact shall not operate as a bar, waiver of any rights of the parties, or in any respect affect the ability of any party to this Taxation Compact to institute litigation and seek declaratory or injunctive relief or damages. The parties acknowledge, understand and agree that this Taxation Compact and the conduct of the parties pursuant to this Taxation Compact shall not be used in discovery or admissible into evidence, and all negotiations relating to this Taxation Compact and efforts to resolve any disputes relating to this Taxation Compact under Article Eleven shall be treated as compromise in settlement negotiations for purposes of the Federal Rules of Evidence, State Rules of Evidence, or Tribal Rules of Evidence. Notwithstanding the foregoing, however, for every annual period during which the Tribe makes and the County accepts, without contest, an annual voluntary payment in lieu of taxes, the Tribe shall be barred from asserting as a claim the sum of such payment, and the County and State shall be barred from seeking any taxes from the Tribe attributable to property, real or personal, owned by the Tribe within the Reservation.
IN WITNESS WHEREOF, the parties set forth their hands and seals on the date first above written.
| Fred W. Klatt, III, | Craig Larson, |
|---|---|
| Chairman | La Plata County Assessor |
| Board of County Commissioners | La Plata County, Colorado |
| Leonard C. Burch, | Ed Murray, |
Chairman Southern Ute Indian Tribal Council Southern Ute Indian Tribe | La Plata County Treasurer |
Roy Romer,
Governor
State of Colorado
Source: L. 96: Entire article added, p. 1705, § 1, effective June 3.
Editor's note: Section 3.07 of this compact requires the general assembly to enact statutory amendments to carry out the terms of the compact by the close of the 1996 legislative session. The general assembly enacted section 39-2-109 (1)(l) in House Bill 96-1367 to meet the requirement set forth in the compact.