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McKEE v. EVANS

No. 1382.

490 P.2d 1226 (1971)

Glen M. McKEE and Greater Anchorage Area Borough, Appellants, v. Gerald M. EVANS et al., Appellees.

Supreme Court of Alaska.

November 22, 1971.

Attorney(s) appearing for the Case

Richard A. Helm and Charles P. Flynn, of Burr, Pease & Kurtz, Anchorage, for appellants.

William J. Bailey, of Croft & Bailey, Anchorage, for appellees.

Before BONEY, C.J., and DIMOND, RABINOWITZ, CONNOR and ERWIN, JJ.

ERWIN, Justice.

The sole question presented for review is whether the Apprenticeship and Manpower Training Trust Fund is entitled to an exemption from real property taxation by the Greater Anchorage Area Borough (GAAB) on the ground that its property is "used exclusively for nonprofit * * * educational purposes" within the meaning of AS 29.10.336(a).

On April 9, 1969, the Assembly of the GAAB, sitting as a Board of Equalization, ruled that the Trust Fund was...

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