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5 Alaska opinions name it 1 courts 1989–2019 0 in the last five years
The cases below were cited by Alaska courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Hoblit v. Greater Anchorage Area Boroughgreen2 sentences2019See Cool Homes, Inc. v. Fairbanks N. Star Borough , 860 P.2d 1248 , 1262 (Alaska 1993) ("If a reasonable basis for the taxing agency's method exists, the taxpayer must show fraud or the 'clear adoption of a fundamentally wrong principle of valuation.' " (quoting Hoblit v. Greater Anchorage Area Borough , 473 P.2d 630 , 632 (Alaska 1970) )). 909 P.2d 1381 (Alaska 1996). 1993If a reasonable basis for the taxing agency’s method exists, the taxpayer must show fraud or the “clear adoption of a fundamentally wrong principle of valuation.” Hoblit v. Greater Anchorage Area Borough, 473 P.2d 630, 632 (Alaska 1970) (quoting Twentieth Century Investment Co. v. City of Juneau, 359 P.2d 783, 788 (Alaska 1961)). 24 b. | 3 | 3 |
Twentieth Century Investment Co. v. City of Juneaugreen2 sentences1993If a reasonable basis for the taxing agency’s method exists, the taxpayer must show fraud or the “clear adoption of a fundamentally wrong principle of valuation.” Hoblit v. Greater Anchorage Area Borough, 473 P.2d 630, 632 (Alaska 1970) (quoting Twentieth Century Investment Co. v. City of Juneau, 359 P.2d 783, 788 (Alaska 1961)). 24 b. 1993If a reasonable basis for the taxing agency's method exists, the taxpayer must show fraud or the "clear adoption of a fundamentally wrong principle of valuation." Hoblit v. Greater Anchorage Area Borough, 473 P.2d 630, 632 (Alaska 1970) (quoting Twentieth Century Investment Co. v. City of Juneau, 359 P.2d 783, 788 (Alaska 1961)). [24] b. | 3 | 3 |
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalizationgreen1 sentence2019See Cool Homes, Inc. v. Fairbanks N. Star Borough , 860 P.2d 1248 , 1262 (Alaska 1993) ("If a reasonable basis for the taxing agency's method exists, the taxpayer must show fraud or the 'clear adoption of a fundamentally wrong principle of valuation.' " (quoting Hoblit v. Greater Anchorage Area Borough , 473 P.2d 630 , 632 (Alaska 1970) )). 909 P.2d 1381 (Alaska 1996). | 1 | 1 |
CH Kelly Trust v. Municipality of Anchorage, Board of Equalizationgreen2 sentences2019See Cool Homes, Inc. v. Fairbanks N. Star Borough , 860 P.2d 1248 , 1262 (Alaska 1993) ("If a reasonable basis for the taxing agency's method exists, the taxpayer must show fraud or the 'clear adoption of a fundamentally wrong principle of valuation.' " (quoting Hoblit v. Greater Anchorage Area Borough , 473 P.2d 630 , 632 (Alaska 1970) )). 909 P.2d 1381 (Alaska 1996). 2019Id. at 1382 . | 1 | 1 |
Fairbanks North Star Borough Assessor's Office v. Golden Heart Utilities, Inc.green1 sentence2008See Fairbanks N. Star Borough Assessor's Office v. Golden Heart Utils., Inc., 13 P.3d 263, 267 (Alaska 2000) ("Provided that the assessor has a reasonable basis for a valuation method, that method will be allowed 'so long as there was no fraud or clear adoption of a fundamentally wrong principle of valuation.' "). 31 . | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Alaska. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
North Star Alaska Housing Corp. v. Fairbanks North Star Borough Board of Equalization
green
1 sentence1996This court has specifically held that taxing authorities are to be given broad discretion in selecting valuation methods, and we are “concerned with nothing less than fraud or the clear adoption of a fundamentally wrong principle of valuation.” Id. at 1143-44 (quoting Twentieth Century Inv. | 1 | 1996–1996 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.