Winegardner v. Greater Anchorage Area Borough

OPINION

ERWIN, Justice.

This involves a petition by a taxpayer for review of an order of the superior court regarding an assessment by the Greater Anchorage Area Borough. Roy E. Winegardner, who owns and operates the Holiday Inn in Anchorage, appealed his 1973 real property tax assessment to the Greater Anchorage Area Borough Assembly, sitting as the Board of Equalization. 1 After hearings at which he was represented by counsel, the Board granted Winegardner a slight adjustment to his assessment, but denied him the greater reduction he sought.

Winegardner then appealed the Board’s action to the…