Legal Opinion
North Slope Borough v. Sohio Petroleum Corp.
Alaska Supreme Court
Decided October 20, 1978No. 3460, 3513 and 3659PublishedCited by 86 opinions
1Opinion of the Court
MATTHEWS, Justice.
This is a three-sided property tax case. At issue is whether the appellees should pay $3,785,050.18 to the North Slope Borough, to the State, or to both of them. The Superior Court held that the money should go to the State. We reverse, and hold that it should be paid to the Borough.
An act passed by the 1973 session of the Alaska Legislature levied a tax of 20 mills on the trans-Alaska" pipeline and other property used in the exploration for and production and transportation of oil and gas. 1 Relevant portions of the Act are set forth in the margin. 2
In 1976, the North Slope…
2Cases cited25 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Lynch v. OverholserSupreme Court of the United States · 1962
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- United States v. DickersonSupreme Court of the United States · 1940
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3Cited by86 opinions
- State v. CourchesneSupreme Court of Connecticut · 2003
- State v. AlexAlaska Supreme Court · 1982
- Evans Ex Rel. Kutch v. StateAlaska Supreme Court · 2002
- Muller v. BP Exploration (Alaska) Inc.Alaska Supreme Court · 1996
- State v. First National Bank of AnchorageAlaska Supreme Court · 1982
81 more not listed; retrieve them via the Exa API.