BP Pipelines (Alaska) Inc. v. State, Department of Revenue

OPINION

MAASSEN, Justice.

I. INTRODUCTION

These appeals concern the attorney's fees and costs awarded in the 2006 Trans-Alaska Pipeline System tax assessment case. 1 The superior court decided that the Fairbanks North Star Borough, the City of Valdez, and the North Slope Borough were prevailing parties for purposes of attorney's fees and costs because they had prevailed on the main issues of the case. The court awarded costs pursuant to Alaska Civil Rule 79 and attorney's fees pursuant to Alaska Civil Rule 82(b)(2), which governs fee awards "[i]n cases in which the prevailing party recovers no…