Kenai Peninsula Borough v. Port Graham Corp.

OPINION

MATTHEWS, Justice.

The Kenai Peninsula Borough appeals from a judgment awarded by the superior court in favor of Port Graham Corporation requiring the Borough to refund taxes paid under protest by Port Graham on forty-one parcels of property for the tax years 1984-1988. In addition, the Borough appeals from the superior court’s award of costs and attorney’s fees in favor of Port Graham.

Port Graham is a village corporation authorized under the Alaska Native Claims Settlement Act (ANCSA), 43 U.S.C. §§ 1601-1629e (1988). Lands conveyed to village corporations under ANCSA are exempt from…