Legal Opinion

Board of Equalization v. Alaska Native Brotherhood & Sisterhood, Camp No. 14

Alaska Supreme Court

Decided June 16, 1983No. 6453, 6565, 6492 and 6605PublishedCited by 14 opinions

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…

2Cases cited19 opinions

  1. Williams v. LeeSupreme Court of the United States · 1959
  2. White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
  3. Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
  4. Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
  5. Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976

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3Cited by14 opinions

  1. State v. MajorIdaho Supreme Court · 1986
  2. Hydaburg Cooperative Ass'n v. Hydaburg FisheriesAlaska Supreme Court · 1996
  3. Ketchikan Gateway Borough v. Ketchikan Indian Corp.Alaska Supreme Court · 2003
  4. Harrison v. StateCourt of Appeals of Alaska · 1990
  5. Hydaburg Cooperative Ass'n v. Hydaburg FisheriesAlaska Supreme Court · 1992

9 more not listed; retrieve them via the Exa API.

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