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

Summary

The Alaska Supreme Court affirmed the superior court’s summary‑judgment foreclosure, holding that the court had subject‑matter jurisdiction despite the property’s federal land patent and that the patented land, once conveyed to a private owner, is subject to local property taxes. The Court reasoned that a federal patent does not create exclusive federal jurisdiction and that no statutory exemption applies to such property.