Legal Opinion
City of Valdez v. State
Alaska Supreme Court
Decided April 29, 2016No. 7100 S-15840PublishedCited by 47 opinions
1Opinion of the Court
OPINION
BOLGER, Justice.
I. INTRODUCTION
Under a Department of Revenue regulation, all appeals of oil and gas property tax valuation must be heard by the State 'Assessment Review Board (SARB), while appeals of oil and gas property taxability must be heard by the Department of Revenue (Revenue), Three municipalities challenged this regulation, arguing that it contradicts a statute that grants SARB exclusive jurisdiction over all appeals from Revenue's "assessments" of oil and gas property. The superior court upheld the regulation as valid, concluding that it was a reasonable interpretation of the…
2Cases cited41 opinions
- Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
- Muller v. BP Exploration (Alaska) Inc.Alaska Supreme Court · 1996
- Peninsula Marketing Ass'n v. StateAlaska Supreme Court · 1991
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Marathon Oil Co. v. State, Department of Natural ResourcesAlaska Supreme Court · 2011
36 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- State v. Planned Parenthood of the Great NorthwestAlaska Supreme Court · 2019
- Adkins v. CollensAlaska Supreme Court · 2019
- Blythe P. v. State of Alaska, DHSS, OCSAlaska Supreme Court · 2023
- Southeast Alaska Conservation Council, Inc. v. State of Alaska, Department of Natural Resources and Alaska Mental Health Trust AuthorityAlaska Supreme Court · 2020
- Richard Roberge v. ASRC Construction Holding Company and Arctic Slope Regional CorporationAlaska Supreme Court · 2022
42 more not listed; retrieve them via the Exa API.