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WINEGARDNER v. GREATER ANCHORAGE AREA BOROUGH

No. 2086.

534 P.2d 541 (1975)

Roy E. WINEGARDNER, dba Anchorage Motel Company, Petitioner, v. GREATER ANCHORAGE AREA BOROUGH and its BOARD OF EQUALIZATION, Respondent.

Supreme Court of Alaska.

As Corrected on Rehearing May 13, 1975.

Attorney(s) appearing for the Case

Karl L. Walter, Jr., of Groh, Benkut, and Walter, Anchorage, for petitioner.

Gary Thurlow, Borough Atty., Lee S. Glass, Asst. Borough Atty., Anchorage, for respondent.

Fred J. Baxter, Juneau, for amicus curiae.

Before RABINOWITZ, C.J., and CONNOR, ERWIN, BOOCHEVER and FITZGERALD, JJ.

OPINION

ERWIN, Justice.

This involves a petition by a taxpayer for review of an order of the superior court regarding an assessment by the Greater Anchorage Area Borough. Roy E. Winegardner, who owns and operates the Holiday Inn in Anchorage, appealed his 1973 real property tax assessment to the Greater Anchorage Area Borough Assembly, sitting as the Board of Equalization.1 After hearings at which he was represented by counsel...

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