Fredrick G. Williams, Appellant v. Ketchikan Gateway Borough, Appellee

Summary

The Alaska Supreme Court affirmed the superior court's decision upholding the Borough's determination that the house and land at 511 Stedman Street were not exempt from property taxation. Williams's quitclaim deed made him the record owner, while the federal housing grant and related deed of trust created only a repayment obligation and security interest rather than transferring ownership to the federal government. The court concluded that substantial evidence supported the Borough's factual findings and that its legal determination was correct.