City of Anchorage v. Chugach Electric Ass'n

The City of Anchorage, Alaska, is a municipal corporation, 1 and the Anchorage Independent School District is a public corporation. 2 Each is authorized to levy real and personal property taxes on property situated within their respective boundaries. 3 Taxes were levied and assessed upon appellee, the Chugach Electric Association, Inc., a nonprofit cooperative association, organized under Alaskan Law to participate under the Rural Electrification Act of 1936 (as amended), 7 U.S.C.A. § 901 et seq., for the year 1954. These taxes went unpaid and became delinquent. In accordance with the involved and somewhat unique procedures established by the territorial legislature for the collection of delinquent taxes, 4 the delinquent tax rolls were presented to the District Court for the District of Alaska, Third Division, for judgment and order of sale of the property. The cause was heard, judgment entered, and sale ordered. Appellee then filed motions to dismiss the judgment and set aside the order of sale. The cases were consolidated for determination of the motions, arguments had, and an opinion granting appellee’s motion filed on May 9, 1956.

*486 Three grounds were urged by appellee in…