Lot 04b & 5c Block 83 Townsite, Appellant v. Fairbanks North Star Borough, Appellee

Summary

The court affirmed the foreclosure judgment and the denial of sanctions. It held that delinquent taxes from earlier years roll over and may support inclusion on a later foreclosure list, that a technically inaccurate reference to the taxpayer rather than the property was harmless, and that municipalities may pursue successive foreclosures for unpaid taxes arising after an earlier foreclosure. Because the borough's legal positions and tax history were accurate, sanctions were properly denied.