North Slope Borough v. Puget Sound Tug & Barge

OPINION

MATTHEWS, Justice.

This case involves the ad valorem taxation of seagoing vessels which became ice bound within the jurisdiction of the North Slope Borough for three months during 1975. The vessels, 24 tugs and barges on round trip voyages from western United States ports outside of Alaska, primarily Seattle, Washington, to Prudhoe Bay, entered Borough waters on or about August 1, 1975, and became trapped in the pack ice of the Beaufort Sea in late September and early October. They were not freed until the summer of 1976.

Appellees are owners of the vessels. They are American…