BP PIPELINES (ALASKA) INC. v. STATE

Nos. S-14718, S-14728, S-14737.

327 P.3d 185 (2014)

BP PIPELINES (ALASKA) INC., Conocophillips Transportation Alaska, Inc., Exxonmobil Pipeline Company, Koch Alaska Pipeline Company, LLC, Unocal Pipeline Company, Owners, And Alyeska Pipeline Service Company, as agent for the Owners, Appellants/Cross-Appellees, v. STATE of Alaska, DEPARTMENT OF REVENUE, State Assessment Review Board, and North Slope Borough, Appellees, Fairbanks North Star Borough and City of Valdez, Appellees/Cross-Appellants.

Supreme Court of Alaska.

May 9, 2014.


Attorney(s) appearing for the Case

James M. Seedorf , Hughes Gorski Seedorf Odsen & Tervooren, LLC, Anchorage, for Appellants and Cross-Appellees. Mauri Long , Jessica Dillon , and Andalyn Pace , Dillon & Findley, P.C., Anchorage, for Appellee North Slope Borough.

Robin O. Brena , Laura S. Gould , and Anthony S. Guerriero , Brena, Bell & Clarkson, P.C., Anchorage, and William M. Walker and Craig Richards , Walker & Richards, LLC, Anchorage, for Appellees and Cross-Appellants Fairbanks North Star Borough and City of Valdez.

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


OPINION

MAASSEN, Justice.

I. INTRODUCTION

These appeals concern the attorney's fees and costs awarded in the 2006 Trans-Alaska Pipeline System tax assessment case.1 The superior court decided that the Fairbanks North Star Borough, the City of Valdez, and the North Slope Borough were prevailing parties for purposes of attorney's fees and costs because they had prevailed...

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