Legal Opinion
Bullock v. State, Department of Community & Regional Affairs
Alaska Supreme Court
Decided March 23, 2001No. S-9092PublishedCited by 6 opinions
1Opinion of the Court
OPINION
FABE, Justice.
I,. INTRODUCTION
In this appeal we address two tax statutes, AS 29.45.080 and AS 29.45.100, that apply to municipalities with significant oil and gas properties. With respect to AS 29.45.080, we must determine whether to defer to the Department of Revenue's and the Department of Community and Regional Affairs's interpretation to allow municipalities to reduce all taxable property on a pro-rata basis when the value of such property exceeds the cap imposed by AS 29.45.080(c). Because we conclude that the Department's interpretation is continuous, long-standing, and not…
2Cases cited13 opinions
- North Slope Borough v. Sohio Petroleum Corp.Alaska Supreme Court · 1978
- In Re the Estate of HutchinsonAlaska Supreme Court · 1978
- Borg-Warner Corp. v. Avco Corp.Alaska Supreme Court · 1993
- Matanuska-Susitna Borough v. HammondAlaska Supreme Court · 1986
- Storrs v. State Medical BoardAlaska Supreme Court · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bartley v. State, Department of Administration, Teachers' Retirement BoardAlaska Supreme Court · 2005
- Alaska Center for the Environment v. StateAlaska Supreme Court · 2003
- Alaska Public Defender Agency v. Superior CourtAlaska Supreme Court · 2019
- Marquinn Jones-Nelson v. State of AlaskaAlaska Supreme Court · 2022
- Alaska Public Defender Agency v. Superior CourtCourt of Appeals of Alaska · 2018
1 more not listed; retrieve them via the Exa API.