Dená Nená Henash D/b/a Tanana Chiefs Conference v. Fairbanks North Star Borough

Summary

The court held that four properties owned by a Native nonprofit corporation qualified for charitable-purpose tax exemptions because they were used exclusively for charitable, educational, or hospital purposes. Market-rate rents did not defeat the exemptions, and the evidence did not support the finding that one property was vacant on the relevant date. The court reversed the property-tax rulings, vacated the attorney-fee award, and remanded for reconsideration of fees.