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BLACK v. MUNICIPALITY OF ANCHORAGE

No. S-12639.

187 P.3d 1096 (2008)

Craig Wm. BLACK, Appellant, v. MUNICIPALITY OF ANCHORAGE, Board of Equalization, Appellee.

Supreme Court of Alaska.

July 18, 2008.

Attorney(s) appearing for the Case

Craig Wm. Black, pro se, Eagle River, Appellant.

Joshua M. Freeman, Assistant Municipal Attorney, and James N. Reeves, Municipal Attorney, Anchorage, for Appellee.

Before: FABE, Chief Justice, EASTAUGH, CARPENETI, and WINFREE, Justices.

OPINION

FABE, Chief Justice.

I. INTRODUCTION

An owner of a condominium unit in a community consisting of single-family homes on large parcels of land appealed the Municipality of Anchorage's assessment of property taxes. The owner claims that the Municipality erred by assessing taxes against the land under and around his stand-alone condominium unit and by inaccurately assessing the home's value. The owner's appeal to the Board...

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