Ray Devilbiss, Appellant v. Matanuska-Susitna Borough, Appellee

Summary

The Alaska Supreme Court affirmed the superior court's summary judgment and attorney‑fees award, holding that the statute does not require the borough to exclude the appellant’s property from the road service area, that the road‑service tax is a valid ad valorem tax not a special assessment, that the borough has statutory authority to levy the tax, that a tax’s validity does not depend on a taxpayer receiving a special benefit, and that the attorney‑fees award was proper because the appellant had a sufficient economic incentive to sue.