Description: Fee = “Fee land is under complete control of its owner, which can be an individual or an entity such as a tribe, who holds the title to it. Fee simple ownership is the highest form of property possession. The owner can use the land for any legal purpose.” (Bureau of Indian Affairs)“When land is owned by a tribe or its members/citizens in "fee" patent (as opposed to being held in trust by the Federal Government), the property is subject to property taxes.” (WA State Dept. of Revenue) Government Exempt = Property that is still considered Fee lands, however, no taxes are applied because the property provides essential services for the Tribe.“The tribe may apply for an “essential government services” exemption from the property tax for its land owned in fee. “Essential government services” is defined as "services such as tribal administration, public facilities, fire, police, public health, education, sewer, water, environmental and land use, transportation, and utility services." In 2014, the Legislature passed Engrossed Substitute House Bill (ESHB) 1287 to recognize "economic development" as an essential government service for the purposes of qualifying tribally owned property for property tax-exempt status.” (WA State Dept. of Revenue)Trust = “Trust land is territory, whereby one party agrees to hold title to the property for the benefit of another party. Placing tribal land into a trust is the process where the Department of the Interior acquires the title to a land and holds it for the benefit of a tribe or individual tribal members.” (Bureau of Indian Affairs)“When tribal lands are held in trust by the Federal Government, that property and the improvements on it are exempt from property taxes when owned by a tribe or its members/citizens.” (WA State Dept. of Revenue)Reservation = Within the tribal properties dataset, “Reservation” refers to certain Trust lands that are colloquially referred to as the Reservation. This use of “Reservation” stems from the Tribe’s Real Estate Manager and I have maintained it in the dataset for the purposes of her data keeping. Undivided Fractionated Interest = “Under the General Allotment Act of 1887, Tribal lands were divided up and “allotted” to individual Tribal members. When the original Indian allotment owners passed away, their heirs inherited equal undivided ownership interests in the allotment. As the land passed through each successive generation, the number of owners of undivided interests in the land grew exponentially…” (Bureau of Indian Affairs)“A fractional land interest is an undivided ownership “share” in a tract of land, not a physically identifiable portion of the property. For example, if you own a 1/16 fractional interest in an 80-acre tract of land, you do not own a specific 5-acre area within the tract. Instead, you share ownership in the entire tract with the other fifteen co-owners.” (Bureau of Indian Affairs)“Because decisions on land use generally require majority consent of co-owners, and it can be impossible to obtain the level of consent necessary to lease or grant a right of way across highly fractionated land, much Indian land lies idle. Even when required consent is obtained, economic benefit is often limited because income earned on fractionated land is divided among so many co-owners, with some owners’ shares of income amounting to just pennies.” (Bureau of Indian Affairs)Fee Pending = This is an old internal code that previous staff used. This code is now retired among our current tribal properties dataset.