Alaska Supreme Court September 19, 1986, No. S-1047 (Municipality of Anchorage v. Alaska Distributors Co.)

RABINOWITZ, Chief Justice.

The parties dispute whether a municipality may retroactively tax a warehouse addition as “escaped property” when it timely assessed and taxed other improvements on the real property. We hold that the municipality may so tax the warehouse under the particular circumstances of this case.

FACTUAL AND PROCEDURAL BACKGROUND

Appellee Alaska Distributors Co.