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U.S. v. MATANUSKA-SUSITNA BOROUGH

No. S-6128.

906 P.2d 1386 (1995)

UNITED STATES of America, Plaintiff, v. MATANUSKA-SUSITNA BOROUGH, Kenai Peninsula Borough, and Fairbanks North Star Borough, Defendants.

Supreme Court of Alaska.

December 8, 1995.

Attorney(s) appearing for the Case

Mickale C. Carter and Richard L. Pomeroy, First Assistant United States Attorneys, and Robert C. Bundy, United States Attorney, Anchorage, for Plaintiff.

Michael Gatti, Borough Attorney, Palmer, for Matanuska-Susitna Borough. Kristine A. Schmidt, Deputy Borough Attorney, and Thomas R. Boedeker, Borough Attorney, Soldotna, for Kenai Peninsula Borough. Gary Stapp, Assistant Borough Attorney, Fairbanks, for Fairbanks North Star Borough.

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

OPINION

EASTAUGH, Justice.

I. INTRODUCTION

This case involves a certified question from the United States District Court for the District of Alaska regarding the meaning of AS 29.45.030(a)(1)(B). That statute exposes real properties that are "retained as an investment" by state agencies to local government taxation. A federal statute and regulation subject federal property to local taxation to the same extent state property of like...

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