Kenai Peninsula Borough v. State, Department of Community & Regional Affairs

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a borough is not a “person” that can assert due process rights under Alaska Constitution
• \The [oil and gas] taxpayer is entitled to a credit against its state tax for tax paid to a borough.\
• “[T]he only procedural rights to which the Borough is entitled are those bestowed by statute.”
• “[A] political subdivision of the state may not challenge the validity of a state statute under the due process or equal protection clauses.”

Source: CourtListener parenthetical corpus (CC0).