Legal Opinion
Kenai Peninsula Borough v. State, Department of Community & Regional Affairs
Alaska Supreme Court
Decided March 4, 1988No. S-1785PublishedCited by 10 opinions
1Opinion of the Court
OPINION
MOORE, Justice.
This appeal arises from the Kenai Peninsula Borough’s 1985 property tax ordinance. The ordinance imposed a tax rate that was higher for personal property than for real property. Also, oil and gas property was taxed at the higher rate. The issues presented are (1) whether the differential tax rate is contrary to law, (2) whether the Borough erred by taxing oil and gas production property at the higher rate, (3) whether Department of Community and Regional Affairs (DCRA) has statutory enforcement authority, and (4) whether the Borough was deprived of due process or equal…
2Cases cited16 opinions
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- City of New York v. RichardsonCourt of Appeals for the Second Circuit · 1973
- City of Seattle v. StateWashington Supreme Court · 1985
- National Bank of Alaska v. State, Department of RevenueAlaska Supreme Court · 1982
- Idaho Telephone Company v. BairdIdaho Supreme Court · 1967
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3Cited by10 opinions
- Matanuska-Susitna Borough School District v. StateAlaska Supreme Court · 1997
- State v. AndersonCourt of Appeals of Washington · 1993
- Alaska State Commission for Human Rights v. United Physical Therapy, United Physical Therapy v. Alaska State Commission for Human RightsAlaska Supreme Court · 2021
- Bullock v. State, Department of Community & Regional AffairsAlaska Supreme Court · 2001
- Fairbanks North Star Borough v. StateAlaska Supreme Court · 1988
5 more not listed; retrieve them via the Exa API.