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Four significant IRA provisions are codified at 25 U.S.C. §§ 465, 467, 476(a) and 479 respectively and they provide in
relevant part as follows (all emphases added unless otherwise noted) :

 

25 U.S.C. § 465 - Acquisition of lands, water rights or surface rights; appropriation; title to lands; tax exemption:

 

The Secretary of the Interior is hereby authorized, in his discretion, to acquire through purchase, relinquishment,gift, exchange, or assignment, any interest in lands, water rights, or surface rights to lands, within or without existing reservations, including trust or otherwise restricted

allotments whether the allottee be living or deceased, for the purpose of providing land for Indians.

 

* * *

Title to any lands or rights acquired pursuant to this Act . . .

 

shall be taken in the name of the United States in trust for the Indian tribe or individual Indian for which the land is

acquired, and such lands or rights shall be exempt from State and local taxation.

 

25 U.S.C. § 467 – New Indian Reservations:

 

The Secretary of the Interior is hereby authorized to proclaim new Indian reservations on lands acquired

pursuant to any authority conferred by this Act, or to add such lands to existing reservations:
Provided, That lands added to existing reservations shall be designated for the exclusive use of Indians entitled by
enrollment or by tribal membership to residence at such reservations.

 

25 U.S.C. § 476(a):

 

Any Indian tribe shall have the right to organize for its common welfare, and may adopt an appropriate constitution and bylaws. . . [.]

 

25 U.S.C. § 479 – Definitions:

 

The term "Indian" as used in [the IRA] shall include all persons of Indian descent who are members of any recognized Indian tribe now under Federal
jurisdiction, and all persons who are descendants of such members who were, on June 1, 1934, residing within the present boundaries of any Indian reservation, and shall further include all other persons of one-half or more Indian blood. .. . . The term "tribe" wherever
used in this Act shall be construed to refer to any Indian tribe, organized band, pueblo, or the Indians residing on one
reservation. The words "adult Indians" wherever used in this Act shall be construed to refer to Indians who have
attained the age of twenty-one years.

 

As Cohen notes, the above IRA definitions make three classes of Indians eligible to organize under the [IRA]:

(1) Members of any recognized Indian tribe now under federal jurisdiction;

 

(2) Descendants of members of any such recognized Indian tribe, who resided on any reservation on June 1, 1934; and

 

(3) Persons of one-half or more Indian blood. Cohen at 15.

 

Among such IRA rights for Indians, i.e., for those individuals certified as being of one-half or more Indian blood, is the right
to have the Secretary of the Interior (“Secretary”) take land into trust for them under 25 U.S.C. § 465. Id. As Cohen notes, “[o]nce these individuals become the beneficiaries of land held in trust they can organize themselves as a government and, as a ‘reservation’ tribe or band, become eligible for organization under the IRA.” Id.