Williams v. Ketchikan Gateway Borough

OPINION

FABE, Chief Justice.

Fredrick Williams appeals the superior court's decision affirming the Ketchikan Gateway Borough's ruling that the house at 511 Stedman Street is not exempt from Ket-chikan Gateway Borough taxation. In March 2002 Williams received a grant to rebuild his house from the Bureau of Indian Affairs Housing Improvement Program. Under the grant, Williams would have been required to repay the full amount of the grant if he had transferred the house within ten years of ownership. Because Williams has owned the home for ten years, the repayment amount will annually decrease by…