KENAI PENINSULA BOROUGH v. DCRA

No. S-1785.

751 P.2d 14 (1988)

KENAI PENINSULA BOROUGH, Appellant, v. STATE of Alaska, DEPARTMENT OF COMMUNITY & REGIONAL AFFAIRS, and Emil Notti, Commissioner, Appellees.

Supreme Court of Alaska.

March 4, 1988.


Attorney(s) appearing for the Case

Kristine A. Schmidt, Deputy Borough Atty., Thomas R. Boedeker, Borough Atty., Soldotna, for appellant.

Marjorie L. Odland, Asst. Atty. Gen., Grace Berg Schaible, Atty. Gen., Juneau, for appellees.

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


OPINION

MOORE, Justice.

This appeal arises from the Kenai Peninsula Borough's 1985 property tax ordinance. The ordinance imposed a tax rate that was higher for personal property than for real property. Also, oil and gas property was taxed at the higher rate. The issues presented are (1) whether the differential tax rate is contrary to law, (2) whether the Borough erred by taxing oil and gas production property at the higher rate, (3)

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