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NORTH STAR v. FAIRBANKS NORTH STAR BORO.

No. 5076.

621 P.2d 1335 (1981)

NORTH STAR, INC. and Chena Construction Corporation, and William Rogge, Appellants, v. FAIRBANKS NORTH STAR BOROUGH, Appellee.

Supreme Court of Alaska.

January 9, 1981.

Attorney(s) appearing for the Case

Deborah L. Medlar, Nordale Law Office, Fairbanks, for appellants.

Patrick B. Cole, Fairbanks North Star Borough, Fairbanks, for appellee.

Before RABINOWITZ, C.J., CONNOR, BURKE and MATTHEWS, JJ., and BRYNER, Chief Judge, Court of Appeals.

OPINION

MATTHEWS, Justice.

This case involves an administrative appeal filed thirteen days late. The superior court in Fairbanks dismissed the appeal for untimeliness.

North Star, Inc., and Chena Construction Company (hereinafter referred to collectively as "North Star") both own real property within the confines of the Fairbanks North Star Borough. The borough's 1979 tax assessment on this property reflected an increase in the assessed value of...

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