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ALASCOM, INC. v. NORTH SLOPE BOROUGH

Nos. 6037, 6090.

659 P.2d 1175 (1983)

ALASCOM, INC., Appellant and Cross-Appellee, v. NORTH SLOPE BOROUGH, BOARD OF EQUALIZATION, Appellee and Cross-Appellant.

Supreme Court of Alaska.

February 18, 1983.

Attorney(s) appearing for the Case

Mary K. Hughes, Steven S. Tervooren, Hughes, Thorsness, Gantz, Powell & Brundin, Anchorage, for appellant/cross-appellee.

Charles K. Cranston, Cranston, Walters & Dahl, Anchorage, for appellee/cross-appellant.

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

OPINION

RABINOWITZ, Justice.

I. FACTS

This appeal involves a property tax dispute between Alascom, Inc. (Alascom) and the North Slope Borough (Borough). In 1979, the Borough audited Alacom's books and determined that a substantial amount of real and personal property owned by Alascom had not been taxed in fiscal years 1974 through 1979.1 Based upon this audit, the Borough demanded additional property taxes of approximately...

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