Stanek v. Kenai Peninsula Borough

OPINION

MATTHEWS, Justice.

I. INTRODUCTION

An ordinance of the Kenai Peninsula Borough excludes from taxation $10,000 of the value of residential property used as the owner's permanent residence. An Anchorage resident who owns a second home in the Borough challenges the ordinance, contending mainly that it illegally discriminates against Borough nonresidents. We uphold the ordinance because it discriminates on the basis of property use, treating resident and nonresident owners of second homes alike, and because this discrimination is legitimate.

II. FACTS AND PROCEEDINGS

Ronald Stanek owns a…