Price v. Kenai Peninsula Borough

OPINION

STOWERS, Justice.

I. INTRODUCTION

James Price challenges the superior court's order affirming the Kenai Peninsula Borough ("Borough") Clerk's rejection of his ballot referendum application. The proposed referendum would repeal Borough Ordinance 2008-28, which authorizes the general law cities within the Borough to tax nonprepared food items on a year-round basis. The Borough Clerk and the superior court rejected the application on the ground that it violated AS 29.26.100's prohibition on local or special legislation. We conclude that the referendum does not violate the prohibition on…