Kenai Peninsula Borough v. Associated Grocers, Inc.

OPINION

COMPTON, Justice.

A municipal corporation adopted an ordinance which purported to impose personal liability on a successor business owner for the former business owner’s delinquent sales taxes. In this ease the successor owner is a secured party who foreclosed on the former owner. The municipal corporation sued to collect the delinquent sales taxes from the secured party. The superior court dismissed the claim of the municipal corporation. We affirm.

I. FACTUAL AND PROCEDURAL BACKGROUND

The parties stipulated to the following facts. Kenai Peninsula Borough (KPB) is an Alaska municipal…