Matanuska-Susitna Borough v. King's Lake Camp

RABINO WITZ, Justice.

The principal issue presented in this appeal concerns the trial court’s determination that King’s Lake Camp was, by virtue of its charitable status, exempt from taxation by the Matanuska-Susitna Borough.

Article IX, section 4 of the Alaska constitution provides in part that:

All, or in any portion of, property, used exclusively for non-profit religious, charitable, cemetery, or educational purposes, as defined by law, shall be exempt from taxation.

In defining the limits of its taxing powers, the Alaska Legislature enacted AS 29.-10.336(a) which declared exempt from taxation

a…