Gerald Markham v. Kodiak Island Borough Board of Equalization

Summary

The court affirmed dismissal of Markham's 2013 administrative appeal for failure to prosecute and affirmed the denial of his 2014 tax-exemption appeal on the merits. It held that the Borough's use of permanent-fund eligibility criteria did not violate equal protection, the right to travel, privacy, or due process because the exemption was an economic benefit conditioned on proof of residency and allowable absences. The court vacated the attorney-fee award and remanded for the superior court to determine whether the constitutional-litigant fee limitation applied.