By Joe Morey,
LCO News Editor
June 18, 2025
The St. Croix Chippewa Indians of Wisconsin have confirmed plans to pursue legal action under the Indian Intercourse Act to reclaim a parcel of land sold to the Lac Courte Oreilles (LCO) Band of Lake Superior Chippewa in what they allege was a fraudulent land transfer involving two members of the Taylor family, including current LCO Chairman Louis D. Taylor.
At the center of the controversy is a 21.5-acre parcel at the intersection of Highways B and K, directly across from the Sevenwinds Casino in Hayward. The land was transferred to Chairman Taylor from his son, Louis P. Taylor, in 2018 and then sold to the LCO Tribe in 2021 for $168,000, more than four times its estimated fair market value of $40,600.
A Web of Familial and Political Ties
The land was originally acquired by Louis P. Taylor, an
enrolled St. Croix member and son of Chairman Louis D. Taylor, on September 14,
2014, from the St. Croix Tribe. However, St. Croix officials now allege there
is no record of the $20,000 purchase price ever being paid. The sale was
approved by then-St. Croix Chairman Lewis Taylor, a relative of the Taylor
family, who was reportedly in poor health at the time and has since passed
away.
Six months after the National Indian Gaming Commission (NIGC) launched a 2017 investigation into St. Croix's use of gaming revenue during an era of 2014 to 2017 (the time when Louis P. Taylor acquired the land), Louis P. Taylor transferred the land to his father, Chairman Louis D. Taylor. Sources confirm the St. Croix Tribe alleges this was done to shield the asset from scrutiny of the NIGC investigation. On November 15, 2021, Chairman Taylor sold 19.45 acres of the land to the LCO Tribe for $168,000. Negotiations were conducted by Louis P. Taylor, while LCO’s representative in the deal, Brian Bisonette, has familial ties to the Taylors, his daughter was married to Louis P. Taylor, and they have children together, grandchildren of LCO Chairman Louis D. Taylor.
Fraud Allegations and Tribal Governance Violations
The St. Croix Tribe argues that the land transfer violated both tribal law and federal law under the Indian Intercourse Act, which prohibits the sale of tribal lands without federal approval. The land was held in restricted-fee status, which further complicates its eligibility for private transfer without government oversight.
A complaint filed by LCO tribal member Adam DeNasha outlines extensive familial and financial conflicts of interest. It documents that between 2014 and 2017, multiple members of the Taylor family were employed by and implicated in embezzlement at the St. Croix Tribe’s casino operations:
Jeffrey S. Taylor, son of Chairman Louis D. Taylor, received over $55,000 in improper disbursements while serving as Chair of the St. Croix Gaming Commission.
Kate Wolfe Taylor, sister-in-law to LCO Chairman Taylor and wife of his brother Bruce, received over $30,000 in unauthorized payments.
Both were named in a federal NIGC enforcement action that resulted in a $5.5 million fine against the St. Croix Tribe in 2019, including a $1 million fine specifically for payments made to them.
The complaint further alleges that Chairman Louis D. Taylor used his position and inside knowledge of LCO’s land interests to acquire and flip the land for personal gain, violating multiple LCO tribal ethics ordinances, including prohibitions on using his office for personal benefit and engaging in business activities with a conflict of interest.
Property Value Discrepancies Raise Concerns
Tax records show the parcel's fair market value (EFM) was $40,600 at the time of sale. In contrast, LCO paid $168,000, more than four times the EFM. The complainant notes that LCO paid a similar amount ($250,000) for a nearby 36.61-acre parcel (PIN 3303), which was significantly larger and had a higher assessed value.
The deed transfer tax fee of $504 on the transaction confirms the sale price of $168,000, calculated using Wisconsin’s 0.3% transfer tax rate. The transaction was never made public, and the only record available to DeNasha was obtained by purchasing a copy of the deed online.
The Indian Intercourse Act and Legal Path Ahead
The Indian Intercourse Act, passed in 1790 and still a foundational element of federal Indian law, governs all land transfers involving tribal lands. It requires federal approval for any sale or transfer of land by or between tribes and individuals. St. Croix officials assert that this land transfer failed to meet those requirements and is therefore invalid.
With recent leadership changes in St. Croix following their June 2025 election last Saturday, tribal sources say the Tribe is now aggressively pursuing resolution in court to reclaim the property. Sources say that Louis D. Taylor's granddaughter, and niece to Louis P. Taylor, was a member of the St. Croix Tribal Council until she failed to win re-election in the June election, which may have prevented any previous investigation of the allegations of a fraudulent land deal. The St. Croix Tribe's legal argument centers not only on the fraud allegations, or the land purchase needing federal approval, but also the lack of proof of payment by Louis P. Taylor and the impaired condition of former Chairman Lewis Taylor when he signed the deed.
Cultural and Ethical Implications
Beyond the legal violations, the complaint emphasizes breaches of LCO’s cultural and traditional values of honesty, respect, and integrity. Sections from the LCO tribal ethics code cited in the complaint warn against any appearance of impropriety, self-dealing, or undermining tribal confidence in governance. The sale is framed as a betrayal of public trust and misuse of elected office for private gain.
The matter now lies in the hands of the courts and tribal councils. The St. Croix Tribe appears determined to reclaim what they believe was wrongfully transferred land, while many in the LCO community await accountability and transparency surrounding the deal.
As the investigation and legal proceedings continue, this
case may set precedent for how tribal governments address internal corruption
and enforce ethics in land transactions, especially when it involves leadership
at the highest levels.
CODE OF CONDUCT COMPLAINT/GIREVANCE
LAC COURTE OREILLES TRIBAL GOVERNING BOARD
CODE OF CONDUCT COMPLAINT/GRIEVANCE
I. INTRODUCTION
I, ADAM DENASHA, the Complainant, file this complaint pursuant to MCC. I. I I .0 IO in good faith, alleging that the following Elected Official, LOUIS D. TAYLOR, violated multiple Tribal Laws. The Complainant is a tribal member of LCO and is exercising his constitutional right to petition the TGB for redress of grievances. The grievances are multiple violations of the Tribal Government Code of Conduct,§ MCC.l, and violation of the Special Meetings Notice Requirement under§ MCC.2.5.020. The Tribal Code of Conduct was established because the "citizens of the Tribe are entitled to have complete confidence in the loyalty and integrity of their Elected Officials. To that end this ordinance establishes clear standards of ethical conduct and behavior of the Elected Officials to the Tribal Governing Board. This ordinance seeks to require accountability to the citizens of the Tribe by the Tribal Governing Board in exercising the authority vested with them"(§ MCC.1.1.020). This petition is filed due to the loss of confidence in the integrity of LOUIS D. TAYLOR. The redress of these grievances is accountability and corrective actions to regain the confidence in the integrity of the Tribal Governing Board, along with a report to the public on these actions.
II. PARTIES' INFORMATION
Complainant Name: Adam DeNasha
Elected Official: LouJs D. Taylor, Chairman
Ill. STATEMENT OF FACTUAL BACKGROUND
Resolution No. 2023-108 "Temporary Suspension of MCC. l Tribal Government Code of Conduct for Revision" was adopted on August 21, 2023. This Resolution suspended the Tribal Government Code of Conduct for a total of" 180 days for revision, additions, and updates". The 180-day suspension has since expired.
1. The Chairman of LCO, Louis D. Taylor, has multiple connections to the St. Croix Tribe, including the period of 2014-2018.
2. In December 2013, the St. Croix Tribe entered into an employment relationship with Jeffrey S. Taylor. His position was the Chair of the St. Croix Gaming Commissioner (see doc. A, pg 9, #54).
3. In July 2015, the St. Croix Tribe entered into an employment relationship with Kate Wolfe Taylor. She was the Administrative Assistant for the Gaming Commission.
4. In September 2014, Lewis Taylor was a member of the St. Croix Tribal Council.
5. Lewis Taylor was one of eleven individuals involved in embezzlement from the St. Croix Tribe's Casino from 2014 to 2017.
6. Jeffrey S. Taylor was one of eleven individuals involved in embezzlement from the St.
Croix Tribe's Casino from 2015 to 2017.
7. Jeffrey S. Taylor was alleged to have received improper disbursements totaling $55,481.37. (see doc. A, pg. 9, #58).
8. Jeffrey S. Taylor is an enrolled member of the St. Croix Tribe. (see doc. A, pg. 2, #7).
9. Kate Wolfe Taylor was one of eleven individuals involved in embezzlement from the St. Croix Tribe's Casino from 2015 to 2017.
10. Kate Wolfe Taylor was alleged to have received improper disbursements totaling $30,590.
11. Kate Wolfe Taylor is a non-Indian.
12. The NIGC levied a 5.5 million dollar fine against the St. Croix Tribe in May 2019, which included a "$1 million fine assessed for payments to Jeff Taylor and Kate Wolfe Taylor of the Tribal Gaming Commission ... " as "[t]hese individuals were responsible for protecting the tribal assets from abuse" (see doc. A, pg. 9-10, #59).
13. Kate Wolfe Taylor is married to Bruce Taylor.
14. Bruce Taylor is the brother of the Chairman of LCO, Louis D. Taylor.
15. Jeffs. Taylor is the son of the Chairman of LCO, Louis D. Taylor.
16. On September 15, 2014, Louis P. Taylor acquired a parcel of land from the St. Croix Chippewa Indians of Wisconsin for an unknown amount. (see doc. B)
17. The Parcel Identification Number, or "PIN", was: 010-841-28-3202 (hereinafter "3202") with a legal description of"The NW¼ of the SW¼ of Section 28, Township 21 North, Range 8 West, Town of Hayward, Sawyer County, Wisconsin, EXCEPT that part lying North of the Town Road" (see doc. B).
1. From 2007-2017, the above parcel was listed as 18.5 acres.(see doc. C & D)
n. In 2018-2021, the above parcel was listed as 21.5 acres with no change to the Legal Description. (see doc. E & F)
18. Lewis Taylor signed the Warranty Deed on behalf of St. Croix Chippewa Indians of Wisconsin as "Tribal Chairman" transferring ownership of parcel 3202 to Louis P. Taylor. (see doc. B)
19. Louis P. Taylor is an enrolled member of the St. Croix Tribe.
20. Louis P. Taylor is the son of the Chairman of LCO, Louis D. Taylor.
21. In September 2017, the NIGC began an investigation of St. Croix's use of gaming revenue. (see doc. A, pg. 9, #56).
22. In March 2018, just six months after St. Croix started being investigated, Louis P. Taylor signed the land over to his father, the Chairman, Louis D. Taylor. The sale price, if any, is unknown. (see doc. G)
23. On November 15, 2021, the Chairman, Louis D. Taylor, sold 19.45 acres out of the 21.5 acres of the land to the Lac Courte Oreilles Band of Lake Superior Chippewa Indians of Wisconsin. (see doc. H)
24. Louis D. Taylor did not engage in negotiations, Louis P. Taylor did negotiations for the sale of parcel 3202.
25. The legal description for the land acquired from the Chairman, Louis D. Taylor, by LCO is as follows:
"Lot 1 as recorded in Volume 37 of Certified Survey Maps, page 220, Survey No. 8597 as Document No. 435876, located in the Town of Hayward, Sawyer County, Wisconsin, being a part of NW¼ SW¼, Section 28, Township 41 North, Range 8 West." (see doc. H)
26. Parcel 3202 has two child parcels, the 19.45-acre lot with PIN "0 10-841-28-3206" (hereinafter "3206") owned by LCO and the two-acre lot with PIN "0 10-841-28-3207" owned by Louis D. Taylor. (see Doc. K)
27. The 2022 Tax Record shows that this land has a "Total Value" of $31,400, with a "Total Estimated Fair Market" (hereinafter "EFM") of $40,600. (see doc. I)
28. The Warranty Deed (#435952) shows that the Transfer fee was $504.00. (see doc. H)
29. According to Wis. Stat.§ 77.22(1), "There is imposed on the grantor of real estate a real estate transfer fee at the rate of 30 cents for each $100 of value or fraction thereof on every conveyance ... ", meaning the transfer fee is 0.3%.
30. Calculations show that the Chairman, Louis D. Taylor, sold this land to LCO for $168,000.00.31. No agreement for this land was ever made public, and the complainant, Adam DeNasha, was unable to review any record of this agreement or the Warranty Deed, as the complainant bought a copy of the warranty deed online.
32. The sale price of the parcel sold by Louis D. Taylor, as determined by Realty, was based on the price LCO paid for the adjacent 36.610-acre parcel, PIN "010-841-28-3303" (hereinafter "3303"), which was roughly $250,000. (see doc. J for acreage, doc. K for PIN)
33. In 2007, parcel 3303 had an EFM of $254,300. (see doc. J)
34. In 2007, parcel 3202 had an EFM of $52,800. (see doc. C)
35. The EFM considers surrounding property prices in its calculations, which is shown in the 2014 & 2015 Tax Records of each parcel:
1. 2014 EFM of:
a. 3202 - $46,000 (see doc. L)
b. 3303 - $221,800 (see doc. M)
11. 2015 EFM of:
a. 3202 - $30,600 (see doc. N)
b. 3303 - $0 (Parcel was placed in trust) (see doc. 0)
36. LCO paid the close to the EFM for parcel 3303 in 2006.
37. LCO paid more than four times the EFM for parcel 3202 in 2021.
IV. ALLEGED MISCONDUCT AND LAWS VIOLATED
In addition to Tribal Laws, each alleged misconduct violates the traditional and cultural values of Wisdom, Love, Respect, Bravery, Honesty, Humility, and/or Truth. Per§ MCC. l.3.070(b)(5), "Elected Officials will adhere to the principles of this ordinance by... Tak[ing] alleged violations and suspected violations seriously, as they could delay, compromise, or otherwise impair the services the Tribe provides". The Complainant alleges that the following acts, numbered 38-42, violate the subsequent laws:
38. Louis D. Taylor obtained land that was previously owned by the St. Croix Tribe, and sold it to the LCO Tribe, more than four times its EFM value. This violates the following:
1. § MCC. I .3.020 (a) "Elected Officials shall represent the interests of all members of the Tribe and not serve special interests inside or outside of the Tribe."
11. § MCC.1.3.020 (b)(3) "To fully represent the interests of the Tribe, Elected Officials shall... Refuse any offer that has the appearance of being an illegal or inappropriate offer, solicitation, payment, or remuneration".
m. § MCC. l.3.060(b)(3) "To maintain confidence in the Tribal government, such officials shall ... " "Conduct business dealings in a manner such that the Tribe shall be the beneficiary of such dealings".
1v. § MCC.1.4.0IO(a) "No Elected Official shall use, or attempt to use, any official or apparent authority of their office or duties which places, or could reasonably be perceived as placing their private economic gain or that of any special business interests with which they are associated, before those of the Tribal membership, whose paramount interests their office or employment is intended to serve".
v. § MCC.1.4.010 (b)(I) "It is the intent of this section that the Elected Officials of the Tribe avoid any action, whether or not specifically prohibited by the provisions of this ordinance as set out herein, which could result in, or create the appearance of... Using public office for private gain" (emphasis added).
v1. § MCC.1.4.010 (b)(5) "It is the intent of this section that the Elected Officials of the Tribe avoid any action, whether or not specifically prohibited by the provisions of this ordinance as set out herein, which could result in, or create the appearance of... Making a government or management decision outside official channels" (emphasis added).
v11. § MCC.1.4.010 (b)(6) "It is the intent of this section that the Elected Officials ofthe Tribe avoid any action, whether or not specifically prohibited by the provisions of this ordinance as set out herein, which could result in, or create the appearance of... Adversely affecting the confidence of the Tribal members in the integrity of the government and administration of the Tribe" (emphasis added).
39. How this land was obtained by the Chairman's son, Louis P. Taylor, due to the illegal activity going on at the time Louis P. Taylor obtained the land, appears to be unethical, if not illegal, as his brother Jeffrey S. Taylor was also involved in the embezzlement of Tribal funds. Louis D. Taylor is connected to the former Chairman of St. Croix, Lewis Taylor, and without a resolution from the St. Croix tribe, this appears to be, not only unethical but illegal. This violates the following:
1. § MCC.1.3.020 (b)(l) "To fully represent the interests of the Tribe, Elected Officials shall... Not engage in any business activity that appears to be unethical or illegal".
11. § MCC.1.4.0 IO (b)( l) "It is the intent of this section that the Elected Officials of the Tribe avoid any action, whether or not specifically prohibited by the provisions of this ordinance as set out herein, which could result in, or create the appearance
of... Using public office for private gain" (emphasis added).
40. The Complainant asked to see the deed, but the Realty employee did not know if I was allowed, so did not allow me to see it. The Complainant was denied direct access to the amount LCO Tribe paid for the land. The Complainant had to review Wisconsin laws and buy a copy of the deed to figure out the Transfer fee and calculate the price the Tribe paid.
Not allowing the land purchase agreement to be viewed by the public is not dealing openly or honestly with fellow Tribal members and violates the following:
1. LCO CONSTITUTION, ART. V § l. (j) "All expenditures by the Governing Board shall be in accord with a previously approved budget, and the amount so paid shall be a matter of public record at all times"
11. § MCC. l.3.060(b)(2) "To maintain confidence in the Tribal government, such officials shall... " "Deal openly, effectively, and honestly with fellow Tribal members, Elected Officials, employees, contractors, government agencies and others".
m. § MCC.1.4.0 IO (b)(I) "It is the intent of this section that the Elected Officials of the Tribe avoid any action, whether or not specifically prohibited by the provisions of this ordinance as set out herein, which could result in, or create the appearance of. .. Using public office for private gain" (emphasis added).
1v. § MCC.l.4.010 (b)(6) "It is the intent of this section that the Elected Officials of the Tribe avoid any action, whether or not specifically prohibited by the provisions of this ordinance as set out herein, which could result in, or create the appearance of... Adversely affecting the confidence of the Tribal members in the integrity of the government and administration of the Tribe" (emphasis added).
41. Due to the Chairman's position as a member of the TGB, the Chairman knew or reasonably should have known, that the Tribe wanted to acquire that parcel of land from St. Croix. The Chairman acquired it intending to sell it to LCO Tribe at an excessively inflated price. This violates the following:
1. § MCC.1.5.0IO(a)(9) "To avoid using governmental positions to serve their own personal, financial, or business interests... Elected Officials shall not engage in transactions that will provide them an economic advantage due to information received through their public office or employment, and such officials shall not acquire any property or other economic interests when doing so that will substantially affect or influence the performance of the official actions or duties".
11. § MCC. l.5.030(a)(3) "Except as otherwise provided herein or by applicable rule or regulation adopted hereunder by the Tribe, or by other applicable law, no Elected Official shall solicit or accept for themselves or another, any gift, including economic opportunity, favor, service, or loan (other than from a regular lending institution or Tribally sponsored lending program on generally available terms) or any other benefit from any person, organization or group which... Has any interest which, within the past two years or in the foreseeable future, has been or will be directly affected by an official action (or inaction) of such Elected Official or the Election Official's office".
42. Louis D. Taylor took ownership of this parcel six months after St. Croix came under investigation to prevent the loss of the land. This allegation violates the following:
1. § MCC. l .3.020 (a) "Elected Officials shall represent the interests of all members of the Tribe and not serve special interests inside or outside of the Tribe."
11. § MCC.1.3.020 (b)(1) "To fully represent the interests of the Tribe, Elected Officials shall... Not engage in any business activity that appears to be unethical or illegal" (emphasis added).
m. § MCC.1.3.020 (b)(3) "To fully represent the interests of the Tribe, Elected Officials shall ... Refuse any offer that has the appearance of being an illegal or inappropriate offer, solicitation, payment, or remuneration".
1v. § MCC.1.4.0 I 0(b)(6) "It is the intent of this section that Elected Officials of the Tribe avoid any action, whether or not specifically prohibited by the provisions of this ordinance as set out herein, which could result in, or create the appearance of. .. Adversely affecting the confidence of the Tribal members in the integrity of the government and administration of the Tribe" (emphasis added).
Each of the aforementioned violations violates § MCC.1.3.070(b)I) "Elected Officials will adhere to the principles of this ordinance by... Becoming familiar with the provisions of this ordinance and the policies and procedures applicable to Elected Officials".
V. RESOLUTION 2023-108, THE SUSPENSION OF§ MCC.l AND STATUTE OF LIMITATIONS
Regarding§ MCC.1.11.080 "Statute of Limitations", it would not bar this claim in this instance. The Deed was signed to LCO Tribe on November 15, 2021, which would've made the deadline to present the claim November 15, 2023, however, Resolution No. 2023-108 was signed on August 21, 2023, suspending the Tribal Government Code of Conduct. That resolution being signed statutorily prohibited claims from being presented and the time during this prohibition does not toll the time for the statute of limitations but rather extends it by the number of days of the statutory prohibition period. The prohibition period started the day the Resolution was enacted (August 21, 2023) to the date that would have been the expiration date (November 15, 2023), which is 86 days. Resolution 2023-108 expired on February 17, 2024, which started the toll of 86 days, making the deadline May 19, 2024.
VI. REQUESTED RELIEF
Remove Louis D. Taylor from the position of Chairman until the investigation is complete and prohibit him from being the Vice Chairman as well. He should be prohibited from being included in any official conversations between the LCO Tribal Governing Board and St. Croix's Tribal Council.
No Tribal Law requires public disclosure of the investigation, but to strengthen the complete confidence in the integrity and loyalty of the Tribal Governing Board that Tribal Members are entitled to have, a report of any findings of this claim should be made public. This benefits the Tribe as a whole regardless of the findings. If the allegations are found to be true, then the Tribal Governing Board should move forward with immediate removal and any possible civil and/or criminal proceedings that may be applicable. If allegations are found to be disproven, this would clear the name of Louis D. Taylor and show the public that Louis D. Taylor maintained his integrity. This is crucial considering his ties, directly or indirectly, to the embezzlement of St. Croix's Tribal funds.
VII. CONCLUSION
The LCO CONSTITUTION, ART. VII states that"... no member shall be denied freedom of conscience, speech, religion, association or assembly, nor shall be denied the right to petition the Governing Board for the redress of grievances against the Band" and per § MCC.1.11.0 I 0, the complainant is exercising the Constitutional right to petition the Governing Board redress of grievances to demand accountability for violations of the Code of Conduct as Tribal members are ENTITLED to have complete confidence in the integrity and loyalty of the Tribal Governing Board. By law, the TGB must take the alleged allegations seriously. Any failure to take the allegations seriously results in the violations of a tribal member's constitutional right to petition the Tribal Governing Board for the redress of grievances. With the right to grieve comes the right to redress, otherwise the right to grieve is fruitless.
The Tribal Governing Board, sans Louis D. Taylor, needs to discuss with the Tribal Attorneys the legality of the transactions and possible outcomes. The Complainant suggests that the Tribal Governing Board, sans Lewis D. Taylor, open discussions with the St. Croix Tribe and request the resolution approving the transfer of the land to Louis P. Taylor, and the sale price of the land to know there was a legitimate transaction. Due to Public Law 280, along with the Tribe not having laws regarding fraudulent real estate transfers, claims may go through the State Court.
Signed on this 23rd day of February 2024. AJ:Q
Adam DeNasha
Additional Documents Attached to Support Claims:
A. Complaint for St. Croix v. Jeffrey Taylor, 20-CV-208, (St. Croix Tribal Court, 2020)
B. Warranty Deed 392326. St. Croix Chippewa Indians of Wisconsin to Louis P. Taylor
C. Sawyer County Tax Bill for 2007 for parcel 3202 owned by St. Croix
D. Sawyer County Tax Bill for 2017 for parcel 3202 owned by Louis P. Taylor
E. Sawyer County Tax Bill for 2018 for parcel 3202 owned by Louis D. Taylor
F. Sawyer County Tax Bill for 2021 for parcel 3202 owned by Louis D. Taylor
G. Warranty Deed #411640. Louis P. Taylor to Louis D. Taylor
H. Warranty Deed #435952. Louis D. Taylor to LCO
I. Sawyer County Tax Record for 2022 for parcel 3206 owned by LCO
J. Sawyer County Tax Bill for 2007 for parcel 3303 owned by LCO
K. Sawyer County parcel map showing parcels 3303, 3206, & 3207
L. Sawyer County Tax Bill for 2014 for parcel 3202 owned by Louis P. Taylor
M. Sawyer County Tax Bill for 2014 for parcel 3303 owned by LCO
N. Sawyer County Tax Bill for 2015 for parcel 3202 owned by Louis P. Taylor
0. Sawyer County Tax Bill for 2015 for parcel 3303 owned by LCO