[730]*730OPINION
RABINOWITZ, Justice.
Howard Reeves was arrested in Anchorage on March 10,1976, by Anchorage Police Officer C. M. Hayman for driving while under the influence of intoxicating liquor, a violation of Anchorage Municipal Code 9.28.020.1 In the process of making this arrest, Officer Hayman discovered that there was a bench warrant outstanding for Reeves because of his failure to appear in connection with a traffic violation. The officer transported Reeves to the police station for the purpose of administering a breathalyzer test to him. The results of the test were positive.2 Officer Hayman then took Reeves to the state jail annex at 6th and C streets in Anchorage. The officer filled out a booking slip and then left the jail.
During the process of booking Reeves into the jail, Correctional Officer J. L. Martin first asked Reeves to empty his pockets and then conducted a “pat-down” search of his person. The correctional officer felt a small object in the right-hand, snap-down pocket of Reeves’ leather jacket and removed that object from the pocket. The object thus removed from Reeves’ pocket was an opaque, bluish-green or turquoise toy balloon which was tightly wrapped in a configuration approximately one-half inch in width.
The correctional officer unwrapped the balloon and in it discovered a small quantity of a brownish-colored powdery substance. He handed the unrolled balloon to the jail desk officer. The correctional officers then called Police Officer Hayman at the police station and “advised [him] that they had found something that they wanted [him] to look at that they considered suspicious.”
Officer Hayman returned to the jail and examined the balloon and its contents. He then took the balloon to the police station where he conducted a field test of a small quantity of its powdered contents. The field test indicated that opium derivatives were present. A sample of this substance was sent to a laboratory for analysis and that analysis confirmed the presence of the opium derivative heroin. Reeves was subsequently indicted for possession of a narcotic drug in violation of AS 17.10.010.3
The law enforcement officials involved did not obtain or apply for a warrant to search Reeves or the balloon discovered on his person at any time during this sequence of events. Based on this fact, Reeves moved to suppress this evidence against him on the ground that it was “the product of an unlawful search and seizure in violation of the United States and Alaska Constitutions.” The motion was denied by the superior court after an evidentiary hearing and argument from the parties.
Thereafter, Reeves entered a plea of nolo contendere to the charge of possession of the narcotic drug heroin. In entering this plea, Reeves expressly reserved the right to appeal the search and seizure issue raised in the superior court.4 Reeves was given a sentence of three years, “with all [731]*731suspended except that imposed pursuant to the parole revocation by the Federal District Court which time will be served concurrently with the Federal Sentence,” and placed on formal probation.5
One of Reeves’ arguments on appeal is that the search of his person at the Anchorage jail was constitutionally impermissible because it was undertaken before he was given a reasonable opportunity to post bail. However, Reeves did not make this argument to the superior court in support of his motion to suppress. Nor did he challenge the basic authority of the correctional officer to search his person either in his motion or in reserving the issue raised by that motion for appeal. Instead, the sole issue raised in the superior court and expressly reserved for appeal was whether the scope of the search conducted by the correctional officer and the police officer here was broader than that allowed by a pre-incar-ceration inventory search exception to the warrant requirement.6
A plea of guilty or nolo conten-dere is a waiver of all non-jurisdictional defects and forecloses appellate review to that extent. We may not review an issue not properly reserved for appeal when entering such a plea.7 Since Reeves expressly conceded the validity of a limited inventory search by the correctional officer here when reserving his rights on appeal, we do not address the merits of his arguments made on appeal challenging the validity of that search because it was effected before he was given a reasonable opportunity to raise bail.8 Accordingly, we do not reach the question whether the requirements articulated in our decision in Zehrung v. State, 569 P.2d 189 (Alaska 1977), modified on rehearing, 573 P.2d 858 (Alaska 1978), [732]*732should apply retroactively to the search challenged here.9
The state argues that we should review this search as one incident to arrest. However, in this case the arresting police officer had completed the arrest and returned to the police station from the jail when the challenged search was conducted by a correctional officer. Correctional Officer Martin testified that the search was effected as a routine pre-incarceration or “booking” inventory search. It is clear on this record that the search was undertaken as one incident to incarceration rather than one incident to arrest10 and it must be reviewed as such.11
While we have several times in our past opinions taken notice of the issue as to the [733]*733constitutional validity and scope of pre-in-carceration or “booking” inventory procedures, to date we have not been presented with a case which required the resolution of this issue.12 However, this question must be resolved here in order to determine the validity of the correctional officer’s seizure and search of the balloon found on Howard Reeves’ person during a routine pre-incar-ceration inventory.13
At the outset, there can be no doubt that a pre-incarceration inventory procedure such as that followed in this case is a “search” in the sense that the term is employed in article I, section 14 of the Alaska Constitution.14 The governmental intrusion inherent in a pre-incarceration inventory search of an arrestee’s person is no less an intrusion because it is routine in nature. Nor does the fact that such an inventory is conducted at least in part for the purpose of securing and protecting the arrestee’s property alter the fact of intrusion.15
[734]*734It is not at. all certain that the fourth amendment to the United States Constitution, as presently construed, places any significant limitations on the scope of an inventory search conducted pursuant to a custodial arrest.16 In United States v. Robinson, 414 U.S. 218, 235, 94 S.Ct. 467, 477, 38 L.Ed.2d 427, 440-41 (1973), the United States Supreme Court held:
A custodial arrest of a suspect based on probable cause is a reasonable intrusion under the Fourth Amendment; that intrusion being lawful, a search incident to the arrest requires no additional justification.
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[730]*730OPINION
RABINOWITZ, Justice.
Howard Reeves was arrested in Anchorage on March 10,1976, by Anchorage Police Officer C. M. Hayman for driving while under the influence of intoxicating liquor, a violation of Anchorage Municipal Code 9.28.020.1 In the process of making this arrest, Officer Hayman discovered that there was a bench warrant outstanding for Reeves because of his failure to appear in connection with a traffic violation. The officer transported Reeves to the police station for the purpose of administering a breathalyzer test to him. The results of the test were positive.2 Officer Hayman then took Reeves to the state jail annex at 6th and C streets in Anchorage. The officer filled out a booking slip and then left the jail.
During the process of booking Reeves into the jail, Correctional Officer J. L. Martin first asked Reeves to empty his pockets and then conducted a “pat-down” search of his person. The correctional officer felt a small object in the right-hand, snap-down pocket of Reeves’ leather jacket and removed that object from the pocket. The object thus removed from Reeves’ pocket was an opaque, bluish-green or turquoise toy balloon which was tightly wrapped in a configuration approximately one-half inch in width.
The correctional officer unwrapped the balloon and in it discovered a small quantity of a brownish-colored powdery substance. He handed the unrolled balloon to the jail desk officer. The correctional officers then called Police Officer Hayman at the police station and “advised [him] that they had found something that they wanted [him] to look at that they considered suspicious.”
Officer Hayman returned to the jail and examined the balloon and its contents. He then took the balloon to the police station where he conducted a field test of a small quantity of its powdered contents. The field test indicated that opium derivatives were present. A sample of this substance was sent to a laboratory for analysis and that analysis confirmed the presence of the opium derivative heroin. Reeves was subsequently indicted for possession of a narcotic drug in violation of AS 17.10.010.3
The law enforcement officials involved did not obtain or apply for a warrant to search Reeves or the balloon discovered on his person at any time during this sequence of events. Based on this fact, Reeves moved to suppress this evidence against him on the ground that it was “the product of an unlawful search and seizure in violation of the United States and Alaska Constitutions.” The motion was denied by the superior court after an evidentiary hearing and argument from the parties.
Thereafter, Reeves entered a plea of nolo contendere to the charge of possession of the narcotic drug heroin. In entering this plea, Reeves expressly reserved the right to appeal the search and seizure issue raised in the superior court.4 Reeves was given a sentence of three years, “with all [731]*731suspended except that imposed pursuant to the parole revocation by the Federal District Court which time will be served concurrently with the Federal Sentence,” and placed on formal probation.5
One of Reeves’ arguments on appeal is that the search of his person at the Anchorage jail was constitutionally impermissible because it was undertaken before he was given a reasonable opportunity to post bail. However, Reeves did not make this argument to the superior court in support of his motion to suppress. Nor did he challenge the basic authority of the correctional officer to search his person either in his motion or in reserving the issue raised by that motion for appeal. Instead, the sole issue raised in the superior court and expressly reserved for appeal was whether the scope of the search conducted by the correctional officer and the police officer here was broader than that allowed by a pre-incar-ceration inventory search exception to the warrant requirement.6
A plea of guilty or nolo conten-dere is a waiver of all non-jurisdictional defects and forecloses appellate review to that extent. We may not review an issue not properly reserved for appeal when entering such a plea.7 Since Reeves expressly conceded the validity of a limited inventory search by the correctional officer here when reserving his rights on appeal, we do not address the merits of his arguments made on appeal challenging the validity of that search because it was effected before he was given a reasonable opportunity to raise bail.8 Accordingly, we do not reach the question whether the requirements articulated in our decision in Zehrung v. State, 569 P.2d 189 (Alaska 1977), modified on rehearing, 573 P.2d 858 (Alaska 1978), [732]*732should apply retroactively to the search challenged here.9
The state argues that we should review this search as one incident to arrest. However, in this case the arresting police officer had completed the arrest and returned to the police station from the jail when the challenged search was conducted by a correctional officer. Correctional Officer Martin testified that the search was effected as a routine pre-incarceration or “booking” inventory search. It is clear on this record that the search was undertaken as one incident to incarceration rather than one incident to arrest10 and it must be reviewed as such.11
While we have several times in our past opinions taken notice of the issue as to the [733]*733constitutional validity and scope of pre-in-carceration or “booking” inventory procedures, to date we have not been presented with a case which required the resolution of this issue.12 However, this question must be resolved here in order to determine the validity of the correctional officer’s seizure and search of the balloon found on Howard Reeves’ person during a routine pre-incar-ceration inventory.13
At the outset, there can be no doubt that a pre-incarceration inventory procedure such as that followed in this case is a “search” in the sense that the term is employed in article I, section 14 of the Alaska Constitution.14 The governmental intrusion inherent in a pre-incarceration inventory search of an arrestee’s person is no less an intrusion because it is routine in nature. Nor does the fact that such an inventory is conducted at least in part for the purpose of securing and protecting the arrestee’s property alter the fact of intrusion.15
[734]*734It is not at. all certain that the fourth amendment to the United States Constitution, as presently construed, places any significant limitations on the scope of an inventory search conducted pursuant to a custodial arrest.16 In United States v. Robinson, 414 U.S. 218, 235, 94 S.Ct. 467, 477, 38 L.Ed.2d 427, 440-41 (1973), the United States Supreme Court held:
A custodial arrest of a suspect based on probable cause is a reasonable intrusion under the Fourth Amendment; that intrusion being lawful, a search incident to the arrest requires no additional justification. It is the fact of the lawful arrest which establishes the authority to search, and we hold that in the case of a lawful custodial arrest a full search of the person is not only an exception to the warrant requirement of the Fourth Amendment, but is also a ‘reasonable’ search under that Amendment.
While Robinson, in contrast to the present case, was addressing the scope of the search incident-to-arrest exception to the warrant requirement, we think a fair implication of its reasoning is that “an individual lawfully subjected to a custodial arrest retains no significant Fourth Amendment interest in the privacy of his person.”17
We reject this limited conception of the privacy interest retained by an arres-tee in the context of a pre-incarceration inventory search as we have rejected it in connection with searches incident to arrest. As we held in Zehrung v. State, 569 P.2d 189, 199 (Alaska 1977):
That an [arrested] individual has an actual expectation of privacy in items carried on the person is obviously true. We also hold that the expectation of privacy is one which Alaskan society would recognize as reasonable.18
As we have frequently noted, the Alaska constitutional guarantee against unreasonable searches and seizures is broader in scope than fourth amendment guarantees under the United States Constitution, at least in part because of the more extensive right of privacy guaranteed Alaskan citizens by article I, section 22 of our state constitution.19 Thus, it is within the frame[735]*735work of Alaska’s constitutional guarantees that we must analyze and delineate the permissible scope of pre-incarceration inventory searches in order to determine the validity of the search of Reeves’ person undertaken at the Anchorage jail following his arrest.
We begin our discussion by reiterating that “a search without a warrant is per se unreasonable unless it clearly falls within one of the narrowly defined exceptions to the warrant requirement.”20 Each exception must, in turn, be defined in terms of the reasonable and justifiable governmental purpose which it furthers.21 Finally, inherent in the concept of “narrowly defined exceptions” is the requirement that a search conducted pursuant to such an exception must be no broader or more intrusive than necessary to fairly effect the governmental purpose which serves as its justification.22
There are two valid justifications for allowing a pre-incarceration inventory search exception to the warrant requirement. The first is the institutional interest in prohibiting the introduction of weapons, illegal drugs, and other contraband or potentially dangerous items into the jail environment. The second is the protection of the arrestee’s property and the related interest of the jail administration in protecting itself against claims that loss or damage to that property occurred while the property was under the control of jail authorities.23
In outlining the scope of the governmental intrusion permissible to effect the first of these justifications, we are in agreement with the reasoning of the Supreme Court of Hawaii in State v. Kalu-na, 55 Haw. 361, 520 P.2d 51, 61 (1974) (footnote omitted and emphasis in original):
[736]*736To this end, [jail authorities] may require internees to surrender any possible repositories for such items prior to incarceration. However, a concomitant of this wide authority to prohibit the entry of personal belongings which may harbor forbidden contents is a complete absence of authority to conduct a general exploratory search of the belongings themselves. This absence of authority derives from the lack of any justification for such a further search inherent in the exception itself. Once the internee has turned over his possessions for safe keeping it is no longer possible that he may take them into jail.
Thus, correctional officers may conduct a reasonable search of an arrestee’s person for this purpose, but may not further search the arrestee’s possessions discovered and removed in that search in the absence of a warrant or circumstances which provide the basis for a more intensive search under another recognized exception to the warrant requirement.24
In this case the correctional officer acted properly and constitutionally in conducting a pat-down search of Reeves’ person and removing the object which he felt in Reeves’ jacket pocket. However, the officer exceeded the constitutionally permissible limits of a search effected for the valid governmental purpose of preventing weapons, illegal drugs, and other contraband or potentially dangerous items from entering the jail when he searched the balloon and examined its contents. Whatever the contents of the balloon, once the balloon was removed from Reeves’ person the institutional interest in regulating the jail environment was protected and no further intrusion was necessary.
Nor does the second valid governmental purpose which we have recognized, the protection of an arrestee’s property and the related state interest in protecting against an arrestee’s claims of loss or damage to his or her property, provide a justification for the exploratory search of the balloon conducted here. An arrestee’s property can be sufficiently protected simply by placing it in a “property bag,” as was apparently the practice at the jail involved here, or other segregated, secure place or container and storing it in a reasonable manner. If, as the state suggests,25 there is some question whether any items of the arrestee’s property are particularly fragile or perishable, or otherwise unamenable to normal storage and handling, the arrestee could so inform the correctional officer conducting the search in response to an appropriate inquiry. However benevolent the state’s intentions in this regard, the possibility that an item of the arrestee’s property might require special care, handling, or storage cannot serve as a justification for a general search of the arrestee’s possessions.
The state can also be fairly and reasonably protected from claims of loss or damage to an arrestee’s property in its possession without an intensive exploratory pre-incarceration search. As we noted in our recent opinion in State v. Daniel, 589 P.2d 408, 415 (Alaska 1979), the state, as an involuntary bailee, has “only a ‘slight’ duty [737]*737of care” with respect to property in its possession because of the arrest of the property owner and this “duty could easily be met without extensive inventory.”26 The state can effectively insulate itself against fraudulent claims by simply listing by description any items of property taken from an arrestee; securing those items in a property bag or other secure storage container used in the facility, preferably in the arres-tee’s presence; 27 and obtaining the arres-tee’s signature acknowledging the correctness of the inventory so taken. If there is any question as to the contents of any container, the arrestee should be “consulted and offered the opportunity to request that an inventory be made of the contents” of such containers.28 We think the above procedure and limited search fairly and reasonably protects the state against fraudulent claims.
In summary, we hold that a pre-incarcer-ation inventory search is an exception to the warrant requirement, where it is conducted to further the governmental purposes recognized above and is limited to the extent necessary to respect Alaska’s constitutional guarantee against unreasonable searches and seizures. The search of an arrestee’s person should be no more intensive than reasonably necessary to prevent the entry of weapons, illegal drugs, and other contraband or potentially dangerous items into the jail. Any items taken from the arrestee’s possession in this search may not be further searched or opened except pursuant to a search warrant or another recognized exception to the warrant requirement applicable in the circumstances. Finally, the inventory conducted shall consist of a cataloging of the arrestee’s property thus seized and may not, without a specific request from the arrestee, extend to a search and inventory of the contents of any object, closed or sealed container, luggage, [738]*738briefcase, or package. We believe that a pre-incarceration search thus limited both adequately protects the reasonable interests of the state and appropriately respects an arrestee’s reasonable expectation of privacy-
The search of the balloon taken from Reeves’ jacket by the correctional officer exceeded the constitutionally permissible scope of a pre-incarceration inventory search. Therefore, the evidence thereby discovered and seized could not be admitted on the basis of the pre-incarceration inventory search exception to the warrant requirement.
While we have concluded that the correctional officer’s seizure and search of the balloon was not within the scope of the governmental intrusion constitutionally permitted by the rationales underlying a pre-incarceration inventory search, the state asserts that this intrusion was justified under the “plain view” doctrine. The state argues that this doctrine gave the correctional officer “a right to seize the evidence which he observed from a lawful position.”
As a fundamental rule, a search conducted without a properly obtained warrant is per se unreasonable unless it clearly falls within one of the narrowly defined exceptions to the warrant requirement.29 One of these recognized exceptions is the plain view doctrine, which is concerned with the constitutional requirements in a situation where an officer of the government observes evidence from a place where he or she is legally entitled to be.30
In its purest application the doctrine does not deal with a search in a constitutional sense but simply sanctions the admission of evidence consisting solely of testimony as to the observations of an officer legally in the position from which the observations were made.31 However, the more difficult cases deal with the permissibility of official action in seizing physical evidence observed in “plain view”.
In analyzing these cases, we have recognized three basic requirements for a valid “plain view” seizure of evidence: (1) the initial intrusion which afforded the view must have been lawful; (2) the discovery of the evidence must have been inadvertent; and (3) the incriminating nature of the evidence must have been immediately apparent.32 The first two of these re-[739]*739quirements are met in this case. The correctional officer saw the balloon while conducting a pre-incarceration inventory search and there is no evidence or allegation that the officer’s discovery of the balloon was other than inadvertent. However, the question whether the third requirement is met in this case requires more extensive discussion.
The balloon seized by the correctional officer during the inventory search was opaque. We have quoted with approval Justice Traynor’s statement in People v. Marshall, 69 Cal.2d 51, 69 Cal.Rptr. 585, 589, 442 P.2d 665, 669 (1968):
It is inherently impossible for the contents of a closed opaque container to be in plain view regardless of the size of the container or the material it is made of. A search of the container is necessary to disclose its contents.33
The recognition of this fact does not end our inquiry, since it is not certainty but rather probable cause which is required to justify a plain view seizure.34 Therefore, the question precisely posed in the context of this case is whether the correctional officer’s seizure and search of the balloon was based on his reasonable judgment prior to the seizure that the balloon contained contraband, and whether that belief was grounded upon probable cause. Probable cause gained after the examination of the interior of the balloon cannot be used in retrospect to justify that seizure and examination.35
Thus, while the opaque quality of the balloon does not preclude a plain view seizure here, we must determine whether the correctional officer’s seizure [740]*740was based on probable cause.36 In making this determination, we consider the correctional officer’s testimony at the suppression hearing as well as the totality of the circumstances in which this seizure occurred. The state bears the burden of proof and thus it must appear by a preponderance of the evidence that the seizure and search of the balloon in this case was supported by the requisite probable cause.37
The correctional officer testified at the suppression hearing that he had “a feeling” that the “brownish, sort of whitish colored substance inside” the balloon might have been contraband, but at no point did he testify that he had cause to believe the balloon contained contraband prior to opening it and observing its contents. On the contrary, he testified that he was unable to tell what, if anything, was inside the balloon when he originally removed it from Reeves’ jacket.38 It appears from his testimony that he opened the balloon and examined its contents not because he believed it to be contraband, but simply pursuant to the standard inventory routine at the jail.39 [741]*741Furthermore, the officer had at that time been employed at the jail only two months and testified that he had had no “experience in the past of people having balloons wrapped up in their pocket.” 40
Nor do the circumstances of the seizure provide an inference that the officer acted from probable cause rather than mere suspicion, curiosity, or routine. Reeves was arrested for a traffic offense and neither the correctional officer nor the arresting officer had knowledge of Reeves’ use or possession of drugs at the time the balloon was seized and examined.41 There was no other evidence found on Reeves’ person at that time which would lend support to a conclusion that the balloon contained contraband.42 The record simply does not support a conclusion that the incriminating nature of the balloon was immediately apparent to the correctional officer prior to the seizure and search challenged by Reeves.
Our conclusion on these facts is identical to that reached by the Texas Court of Criminal Appeals in DeLao v. State, 550 S.W.2d 289 (Tex.Cr.App.1977). In DeLao, an officer seized a red balloon on the window sill of an arrestee’s residence and it was later discovered to contain heroin. The DeLao court ruled that this balloon was not seized as contraband in plain view. While the court recognized that it is a “well known fact perhaps” that such balloons are used as containers for heroin, it held that the state failed to meet its burden of proof.
The officer’s testimony . . . does not demonstrate that he was cognizant of this ‘well known’ fact or immediately aware that heroin was in the balloon at the time of seizure.43
Based on our consideration of the evidence received at the suppression hearing and the record as a whole, we hold that the state did not meet its burden of proving that the seizure and search of the balloon was supported by the probable cause required by the plain view exception to the warrant requirement.44 The evi[742]*742dence gained as a result of that seizure and search was unconstitutionally obtained and is not admissible.
REVERSED.
BOOCHEVER, C. J., and MATTHEWS, J., dissent.