Alaska Supreme Court May 22, 1998, S-7776 (Kenai Peninsula Borough v. Arndt)

OPINION

BRYNER, Justice.

The Kenai Peninsula Borough sued to collect a full year’s tax on the assessed value of a locally-harbored vessel. The borough had charged the tax to the registered owner of the vessel as of its assessment date — the first day of the tax year — but the owner sold the vessel several months after assessment and refused to pay.