Board of Equalization v. Alaska Native Brotherhood & Sisterhood, Camp No. 14
Alaska Supreme Court
1Opinion of the Court
AMENDED OPINION
COMPTON, Justice.
The issue raised in this appeal is whether real property leased by the Ketchikan Indian Corporation (“KIC”) from the Alaska Native Brotherhood and Sisterhood, Camp No. 14, (“ANB/ANS”) is exempt under federal law from the property taxes assessed by the Borough of Ketchikan. The superior court ruled that it is exempt under 25 U.S.C. § 465 (1934). For the reasons set forth below, we conclude that this ruling is incorrect. KIC argues on cross-appeal that the superior court’s decision should nonetheless be affirmed by this court on either of two bases: (1) the…
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