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SISTERS OF PROVIDENCE v. MUN. OF ANCHORAGE

No. 6938.

672 P.2d 446 (1983)

SISTERS OF PROVIDENCE IN WASHINGTON, INC., Appellant, v. MUNICIPALITY OF ANCHORAGE, Appellee.

Supreme Court of Alaska.

October 14, 1983.

Attorney(s) appearing for the Case

Robert J. Dickson, Atkinson, Conway, Bell & Gagnon, Anchorage, for appellant.

Julie Garfield, Deputy Municipal Atty., Jerry Wertzbaugher, Municipal Atty., Anchorage, for appellee.

Before BURKE, C.J., RABINOWITZ, MATTHEWS and COMPTON, JJ., and DIMOND, Senior Justice.

OPINION

BURKE, Chief Justice.

This appeal concerns a claim of exemption, under AS 29.53.020(a)(3), from a municipal ad valorem personal property tax.

Appellant, the Sisters of Providence in Washington, Inc. [Providence], is a non-profit corporation which owns and operates Providence Hospital, located in Anchorage, Alaska. In 1976, Providence completed construction of its North Tower addition. Construction cost overruns, however, left Providence...

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