Dená Nená Henash v. Fairbanks North Star Borough

Native nonprofit corporation Dena Nena Henash (d/b/a Tanana Chiefs Conference) applied to the Fairbanks North Star borough assessor for charitable-purpose tax exemptions on several of its properties. The assessor denied exemptions for five of the parcels, concluding that they did not meet the exemption’s requirements. The superior court affirmed the denial as to four of the properties and remanded the case for consideration of one property back to the assessor, who granted the exemption. The Nonprofit appealed the denial of exemptions for three of the remaining properties plus a portion of the fourth, and appealed the superior court’s award of attorney’s fees to the Borough. Because the properties in question were used exclusively for charitable purposes, the Supreme Court reversed the assessor’s determination on the four appealed properties, vacated the attorney’s fees award, and remanded for an award of fees. View "Dená Nená Henash v. Fairbanks North Star Borough" on Justia Law