BULLOCK v. STATE, DEPT. OF COMM. AFFAIRS

No. S-9092.

19 P.3d 1209 (2001)

Donald MacKenzie BULLOCK, Jr., Appellant, v. STATE of Alaska, DEPARTMENT OF COMMUNITY AND REGIONAL AFFAIRS, Mike Irwin, Commissioner; State of Alaska, Department of Revenue, Wilson L. Condon, Commissioner; City of Valdez; and North Slope Borough, Appellees.

Supreme Court of Alaska.

March 23, 2001.


Attorney(s) appearing for the Case

Donald M. Bullock, Jr., on his own behalf, Douglas, Appellant.

Stephen C. Slotnick and Marjorie L. Vandor, Assistant Attorneys General, and Bruce M. Botelho, Attorney General, Juneau, for Appellee State of Alaska.

William M. Walker, Walker, Walker, Wendlandt & Osowski, L.L.C., Anchorage, for Appellee City of Valdez.

Susan A. Burke and Avrum M. Gross, Gross & Burke, P.C., Juneau, for Appellee North Slope Borough.

Before MATTHEWS, Chief Justice, EASTAUGH, FABE, BRYNER, and CARPENETI, Justices.


OPINION

FABE, Justice.

I. INTRODUCTION

In this appeal we address two tax statutes, AS 29.45.080 and AS 29.45.100, that apply to municipalities with significant oil and gas properties. With respect to AS 29.45.080, we must determine whether to defer to the Department of Revenue's and the Department of Community and Regional Affairs's interpretation to allow municipalities to reduce all taxable property on a pro-rata basis when the...

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