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SOUTHWEST REGION SCH. v. DEPT. OF EDUC.

No. S-1030.

723 P.2d 636 (1986)

SOUTHWEST REGION SCHOOL DISTRICT, Appellant, v. DEPARTMENT OF EDUCATION OF the STATE of Alaska, Appellee.

Supreme Court of Alaska.

August 22, 1986.

Attorney(s) appearing for the Case

W. Richard Fossey and Peggy A. Roston, Bankston & McCollum, Anchorage, for appellant.

Bruce M. Botelho, Sp. Asst. Atty. Gen., and Harold M. Brown, Atty. Gen., Juneau, for appellee.

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

MATTHEWS, Justice.

The Cigarette Tax Act, AS 43.50.010-.180, dedicates the revenues it produces to a state fund entitled the "School Fund." The School Fund is to be used exclusively to construct, repair, and insure public school facilities in the state. AS 43.50.140.1

Appellant Southwest Region School District, a regional education attendance area (REAA), brought this action seeking a declaration that the Cigarette Tax Act or a...

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