Lot 04B & 5C, Block 83 Townsite v. Fairbanks North Star Borough

OPINION

FABE, Chief Justice.

I. INTRODUCTION

This action arises from a foreclosure proceeding brought by the Fairbanks North Star Borough. In March 2005 the Borough filed for foreclosure against all properties for which property tax payments for 2004 or earlier years remained unpaid. The list of properties included Wolfgang Falke's residential property. Although Falke admitted that he had not paid his property taxes, he argued that his tax assessment was incorrect because of the Borough's unlawful denial of a partial tax exemption based on Falke's failure to pay the prior year's property taxes…