Bingman v. City of Dillingham

OPINION

MAASSEN, Justice.

I. INTRODUCTION

A delinquent taxpayer sought to redeem his foreclosed property by offering the city a promissory note for the amount due, without interest, that would mature 20 years later. The taxpayer asserted that his offer would be deemed accepted unless the city satisfied certain requirements to "terminate its power of acceptance." The city explicitly rejected the offer by letter and, at the close of the statutory redemption period, filed for a tax deed in superior court, The taxpayer intervened, arguing that he had redeemed the property, but the superior court…