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BP PIPELINES (ALASKA) v. STATE

Nos. S-14095, S-14116, S-14125.

325 P.3d 478 (2014)

BP PIPELINES (ALASKA) INC., Conocophillips Transportation Alaska, Inc., Exxonmobil Pipeline Company, Koch Alaska Pipeline Company, LLC, Unocal Pipeline Company, and Alyeska Pipeline Service Company, Appellants and Cross-Appellees, v. STATE of Alaska, DEPARTMENT OF REVENUE, and State Assessment Review Board, Appellees and Cross-Appellees, North Slope Borough, Fairbanks North Star Borough, and City of Valdez, Appellees, Cross-Appellants, and Cross-Appellees. City of Valdez, Cross-Appellant/Appellee, v. BP Pipelines (Alaska) Inc., Conocophillips Transportation Alaska, Inc., Exxonmobil Pipeline Company, Koch Alaska Pipeline Company, LLC, Unocal Pipeline Company, Alyeska Pipeline Service Company, State of Alaska Department of Revenue, State Assessment Review Board, North Slope Borough, Fairbanks North Star Borough, Cross-Appellees/Appellants.

Supreme Court of Alaska.

Rehearing Denied May 12, 2014.

Attorney(s) appearing for the Case

Leon T. Vance , Faulkner Banfield, P.C., Juneau, Alexander O. Bryner , Feldman Orlansky & Sanders, Anchorage, Michael R. Garatoni , Garatoni Breen & Malone, Inc., San Antonio, Texas, for Appellants/Cross-Appellees.

William Walker , Craig Richards , Sara Rishko , Walker & Levesque, LLC, Valdez, for Cross-Appellant/Appellee City of Valdez. Robert M. Johnson , Law Office of Robert M. Johnson, Anchorage, and Kenneth J. Diemer , Assistant Attorney General, Anchorage, and Richard Svobodny , Acting Attorney General, Juneau, for Appellees/Cross-Appellees State Of Alaska Department of Revenue and State Assessment Review Board.

Mauri Long and Jessica Dillon , Dillon & Findley, P.C., Anchorage, for Appellee North Slope Borough. Robin Brena and Laura S. Gould , Brena, Bell & Clarkson, P.C., Anchorage, for Appellee Fairbanks North Star Borough.

Before: FABE, Chief Justice, WINFREE, STOWERS, and MAASSEN, Justices, and Senior Justice MATTHEWS.

OPINION

FABE, Chief Justice.

I. INTRODUCTION

This case involves the assessed value of the Trans-Alaska Pipeline System for property tax purposes. On appeal from the Alaska State Department of Revenue and the State Assessment Review Board, the superior court conducted a trial de novo to assess the value of the pipeline by calculating its replacement cost and then accounting for depreciation. The parties dispute the method used to assess the...

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