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HENASH v. FAIRBANKS NORTH STAR BOROUGH

No. S-13340 CI.

265 P.3d 302 (2011)

Dená Nená HENASH d/b/a Tanana Chiefs Conference, Appellant, v. FAIRBANKS NORTH STAR BOROUGH, Appellee.

Supreme Court of Alaska.

November 10, 2011.

Attorney(s) appearing for the Case

Michael J. Walleri , Tanana Chiefs Conference, Fairbanks, and Lloyd B. Miller , Sonosky, Chambers, Sachse, Miller & Munson, LLP, Anchorage, for Appellant.

Cynthia M. Klepaski , Assistant Borough Attorney, and A. René Broker , Borough Attorney, Fairbanks, for Appellee.

Kathie Wasserman , Alaska Municipal League, Juneau, for Amicus Curiae Alaska Municipal League.

Before: CARPENETI, Chief Justice, FABE, WINFREE, CHRISTEN, and STOWERS, Justices.

OPINION

CARPENETI, Chief Justice.

I. INTRODUCTION

A Native nonprofit corporation applied to the borough assessor for charitable-purpose tax exemptions on several of its properties. The assessor denied exemptions for five of the parcels, concluding that they did not meet the exemption's requirements. The superior court affirmed the denial as to four of the properties and remanded the case for consideration of one property back to the assessor...

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