City of Anchorage v. Thomas

OPINION

CONNOR, Justice.

This case presents the issue of whether a municipality may retain proceeds from a *272tax foreclosure sale in excess of the amount owed by the property owner in taxes, interest and costs.

Justine Thomas owned real property in Anchorage from which she received a modest income. The Greater Anchorage Area Borough1 received a judgment for delinquent taxes on the property in April of 1974. The property was sold at a tax foreclosure sale on November 1, 1975, for $15,-000. The total amount which Mrs. Thomas owed the Borough, including interest, costs and attorney’s fees was $3,815.…