He spoke about concerns in the areas of education, social programs, and economic development.
He said that the board is planning a summit meeting sometime in the fall with the primary focus
of the meeting being on economic development.
Walter Aten, Navajo Nation Council, Oljato Chapter, provided comments on economic
development of the Navajo Nation, particularly in the area of tourist attractions that would bring
revenue to the Navajo Nation. He noted obstacles to economic development, particularly the
lack of infrastructure.
5. Taxation Issues - Val Oveson, Chair, Utah State Tax Commission, said that most issues pertaining to Indian land are either constrained with federal law or federal lawsuits that have
already been decided.
Brian Tarbet, Division Chief, Tax and Revenue Division, Attorney General's Office, said
that the basic tax problem is the collision of three sovereigns: the federal government, the state
government, and the Indian government. He discussed a number of state taxes and their
applicability to tribal members. For example, he said that in order for a Native American to be
exempt from individual state income tax, three criteria must be met. The person must: (1) be an
enrolled member of the tribe; (2) earn income on the reservation; and (3) live on the reservation.
He noted that it has often been more successful to negotiate the disposition of tax revenue rather
than the tax itself, citing the severance tax as an example.
Chair Johnson said that perhaps the committee should look at ways to eliminate barriers
to economic development on Native American land through the taxation system.
6. Utah Navajo Trust Fund - Mr. Cannon gave a brief background on the Utah Navajo Trust Fund.
Kim Thorne, Director, Division of Finance, distributed a handout titled, "Utah Navajo
Trust Fund." She provided some history of past trust fund budgets and discussed the budgets for
Fiscal Years 1997 and 1998. She also provided a balance sheet of the trust fund.
John Harja, Governor's Office of Planning and Budget, provided brief comments
regarding the budget and investments of the fund.
7. Birth Certificates for Native Americans - Judy Edwards, Utah Department of Health,
spoke about out-of-hospital birth certificates. An instruction sheet for registration of delayed
birth certificates was provided in the mailing packet prior to the meeting. Ms. Edwards said that
she knows of no one being denied a birth certificate because of not being born in a hospital, and
that any situation can be handled within existing requirements.
8. Adjourn -
MOTION: Sen. Peterson moved to adjourn the meeting at 10:23 a.m. The motion passed unanimously with Rep. Gowans and Rep. Tanner absent for the vote.