Matanuska-Susitna Borough v. Hammond

OPINION

MOORE, Justice.

This case centers around the Department of Community and Regional Affairs’ determination of the “population” of municipalities for state revenue-sharing and tax-limitation purposes. Specifically at issue is the department’s method of counting remote site workers on the North Slope. These workers present a problem because of their unique working situation. Typical work schedules may be one week on, one week off; two on, one off; or four on, two off. Because of the remoteness of the North Slope, employees often reside in other municipalities or even in other states during…