BD. OF EQUAL. v. ALASKA NATIVE BROTH.

Nos. 6453, 6565, 6492 and 6605.

666 P.2d 1015 (1983)

The BOARD OF EQUALIZATION FOR the BOROUGH OF KETCHIKAN, Alaska, and the Assessor of the Borough of Ketchikan, Alaska, Michael Worley, Appellants, v. ALASKA NATIVE BROTHERHOOD AND SISTERHOOD, CAMP NO. 14, an unincorporated association; and Ketchikan Indian Corporation, a federally chartered organization, Appellees. ALASKA NATIVE BROTHERHOOD AND SISTERHOOD, CAMP NO. 14, an unincorporated association; and Ketchikan Indian Corporation, a federally chartered organization, Cross-Appellants, v. The BOARD OF EQUALIZATION FOR the BOROUGH OF KETCHIKAN, Alaska, and the Assessor For the Borough of Ketchikan, Alaska, Michael Worley, Cross-Appellees.

Supreme Court of Alaska.

June 16, 1983.


Attorney(s) appearing for the Case

Russell W. Walker, Mun. Atty., Ketchikan, for appellants and cross-appellees.

Robert G. Mullendore, Teresa V. Bigelow, Bennet A. McConaughy, Roberts & Shefelman, Anchorage, for appellees and cross-appellants.

Robert E. Price, Asst. Atty. Gen., Wilson L. Condon, Atty. Gen., Juneau, for State of Alaska as amicus curiae.

Before BURKE, C.J., and RABINOWITZ, MATTHEWS and COMPTON, JJ.


AMENDED OPINION

COMPTON, Justice.

The issue raised in this appeal is whether real property leased by the Ketchikan Indian Corporation ("KIC") from the Alaska Native Brotherhood and Sisterhood, Camp No. 14, ("ANB/ANS") is exempt under federal law from the property taxes assessed by the Borough of Ketchikan. The superior court ruled that it is exempt under 25 U.S.C. § 465 (1934). For the reasons set forth below, we conclude that this ruling is incorrect...

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