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SAUNDERS PROPERTIES v. ANCHORAGE

No. S-4875.

846 P.2d 135 (1993)

SAUNDERS PROPERTIES, a Partnership, Appellant, v. MUNICIPALITY OF ANCHORAGE, a Municipal corporation, and Tom Fink, in his official capacity of mayor of the Municipality of Anchorage, Appellees.

Supreme Court of Alaska.

February 12, 1993.

Attorney(s) appearing for the Case

Richard H. Foley, Jr. and Pamela R. Kelley, Foley & Foley, Anchorage, for appellant.

Scott A. Brandt-Erichsen, Asst. Mun. Atty., and Richard L. McVeigh, Mun. Atty., Anchorage, for appellees.

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

OPINION

MOORE, Justice.

I. INTRODUCTION

Saunders Properties (SP) appeals the superior court's ruling that the one-year statute of limitations set out in AS 29.45.500(b) applies to limit the Anchorage Assembly's authority to refund tax overpayments under AS 29.45.500(c). We conclude that the Assembly has the discretionary authority to award refunds under subsection (c) without any prescribed limitations period. We also hold that such quasi-judicial...

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