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As used in this chapter,
(1) "commissioner" means the commissioner of the Department of Commerce, Community, and Economic Development;
(2) "major error" means a violation of federal, state, or municipal property tax law;
(3) "state assessor" means the state assessor in the Department of Commerce, Community, and Economic Development, or a designee from the office of the state assessor.
History: Eff. 12/6/85, Register 96
Authority: AS 29.45.105
Editor's note: As of Register 171 (October 2004), the regulations attorney made technical revisions under AS\n 44.62.125(b)(6) to reflect the name change of the Department of Community and Economic Development to the Department of Commerce, Community, and Economic Development made by ch. 47, SLA 2004 and the corresponding title change of the commissioner of community and economic development.
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Last modified 7/05/2006