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Legal Opinion

Fairbanks North Star Borough Assessor's Office v. Golden Heart Utilities, Inc.

Alaska Supreme Court

Decided November 17, 2000No. S-9120, S-9179PublishedCited by 10 opinions

1Opinion of the Court

OPINION

FABE, Justice.

I. INTRODUCTION

When the City of Fairbanks sold its sewer and water utility assets to Golden Heart Utilities, Golden Heart entered into a nonexclusive lease of the Fairbanks downtown utilidor system. The Fairbanks North Star Borough Assessor's Office (the assessor) placed the lease on its assessment rolls and assessed the value of Golden Heart's posses-sory interest at $223,083. Golden Heart objected, complaining that the assessor used an improper method of valuing its lease. The Board of Equalization disagreed, concluding that the value of Golden Heart's possessory…

2Cases cited25 opinions

  1. Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
  2. De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
  3. Adamson v. University of AlaskaAlaska Supreme Court · 1991
  4. Great Northern Railway Co. v. WeeksSupreme Court of the United States · 1936
  5. Matanuska Maid, Inc. v. StateAlaska Supreme Court · 1980

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3Cited by10 opinions

  1. Premera Blue Cross v. State, Department of Commerce, Community & Economic Development, Division of InsuranceAlaska Supreme Court · 2007
  2. Laidlaw Transit, Inc. v. Anchorage School DistrictAlaska Supreme Court · 2005
  3. State, Department of Natural Resources v. Greenpeace, Inc.Alaska Supreme Court · 2004
  4. State, Department of Natural Resources v. Alaska Riverways, Inc.Alaska Supreme Court · 2010
  5. Alaska Inter-Tribal Council v. StateAlaska Supreme Court · 2005

5 more not listed; retrieve them via the Exa API.

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