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COOL HOMES v. FAIRBANKS NORTH STAR BOR.

Nos. S-3995, S-4337, S-4338 and S-4353.

860 P.2d 1248 (1993)

COOL HOMES, INC., an Alaska Corporation, Appellant, v. FAIRBANKS NORTH STAR BOROUGH, Tax Foreclosure List by the Fairbanks North Star Borough Against Certain Real Property Located Therein and Described in This Petition, Appellee. COOL HOMES, INC., an Alaska Corporation, Appellant, v. FAIRBANKS NORTH STAR BOROUGH, Appellee. COOL HOMES, INC., an Alaska Corporation, and Ben Lomond, Inc., a Utah Corporation, Appellants, v. FAIRBANKS NORTH STAR BOROUGH BOARD OF EQUALIZATION, Appellee. FAIRBANKS NORTH STAR BOROUGH BOARD OF EQUALIZATION, Cross-Appellant, v. COOL HOMES, INC., an Alaska Corporation, Cross-Appellees.

Supreme Court of Alaska.

October 29, 1993.

Attorney(s) appearing for the Case

Brent M. Wadsworth, Wadsworth & Associates, Anchorage, for appellants/cross-appellees.

Eugene Hardy, Borough Atty., Mark Andrews, Asst. Borough Atty., Fairbanks, for appellee/cross-appellant.

David H. Call, Call, Barrett & Burbank, Fairbanks, for Aetna Life Ins. Co., amicus curiae.

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

OPINION

PER CURIAM.

These cases arise out of the refusal of Cool Homes, Inc. (Cool Homes) to pay property taxes assessed against it by the Fairbanks North Star Borough (Borough). The appeals raise the following separate issues.

The issue in No. S-3995 is whether the superior court erred in granting summary judgment against Cool Homes in the Borough's action to foreclose Cool Homes' interest in its...

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