DeVilbiss v. Matanuska-Susitna Borough

OPINION

FABE, Chief Justice.

I. INFRODUCTION

A property owner whose property is within a road service area does not make use of the roads built and maintained with the road service taxes levied on all real property within the service area. He contends that Alaska law requires that his property be excluded from the service area and that the tax is invalid absent a special benefit to his property, as opposed to the general benefit to the service area. The superior court rejected these claims and granted the borough that oversees the service area summary judgment. Because Alaska law neither…