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FAIRBANKS v. DENÁ NENÁ HENASH

Nos. S-9849, S-10029.

88 P.3d 124 (2004)

FAIRBANKS NORTH STAR BOROUGH, Appellant/Cross-Appellee, v. DENÁ NENÁ HENASH a/k/a Tanana Chiefs Conference, Inc., Appellee/Cross-Appellant.

Supreme Court of Alaska.

April 2, 2004.

Attorney(s) appearing for the Case

A. René Broker, Assistant Borough Attorney, for Appellant/Cross-Appellee.

Michael J. Walleri, Law Offices of Michael J. Walleri, Fairbanks, for Appellee/Cross-Appellant.

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

OPINION

EASTAUGH, Justice.

I. INTRODUCTION

Tanana Chiefs Conference, Inc. (TCC), also known as Dená Nená Henash, is a regional Native nonprofit corporation that uses its properties in the Fairbanks North Star Borough to provide health, social, community development, and similar services throughout Interior Alaska. When TCC sought charitable-purposes tax exemptions for some of its properties, the borough assessor denied TCC's applications...

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