North Slope Borough, Department of Administration & Finance, Tax Audit Division v. Green International, Inc.

OPINION

I. INTRODUCTION

We must decide whether the superior court erred in failing to award costs and attorney’s fees after dismissing without prejudice to refiling in Barrow an administrative appeal that had been improperly filed in Anchorage. Although we conclude that the award was a matter for the court’s discretion under Alaska Appellate Rule 508, we remand because the court applied an incorrect legal standard in denying costs and fees.

II. FACTS AND PROCEEDINGS

On December 29, 1995, the North Slope Borough Board of Equalization (NSB) assessed personal property taxes against Green…