Twentieth Century Investment Co. v. City of Juneau

DIMOND, Justice.

The Twentieth Century Investment Company sued the City of Juneau to recover property taxes paid under protest for the years 1955, 1956 and 1957. It was contended (1) that the assessments were so lacking in uniformity as to deny the Company the equal protection of the laws; and (2) that the tax assessments were so grossly in excess of actual value of the property taxed as to constitute a constructive fraud and a taking of the taxpayer’s property without due process of law. The district court found that the property involved was properly assessed at its true value within…