OPINION
RABINOWITZ, Justice.
I. INTRODUCTION.
North Star Alaska Housing Corporation ("North Star") appeals a superior court decision upholding a Fairbanks North Star Borough ("Borough") property valuation on grounds that it was improperly calculated. The valuation, calculated for tax purposes, was based upon North Star's property interests in certain land and buildings located on Fort Wainwright. North Star owns and operates rental units on land...
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