Title 15 . Revenue

Chapter 56 . (Repealed)

Section 30. Appeal to the state assessment review board

15 AAC 56.030. Appeal to the state assessment review board

(a) An owner of the taxable property or a municipality that was a party in an appeal under 15 AAC 56.020 and was adversely affected by the informal conference decision issued under 15 AAC 56.020(c) may appeal that decision to the board by filing an appeal with the board in writing no later than 50 days after the effective date of the notice of assessment. The appeal must be signed by the appealing party or the party's authorized representative and must state

(1) the identity of the appealing party;

(2) the date and number of the informal conference decision being appealed;

(3) the name and address of each owner of the taxable property;

(4) a brief description of the property and its physical location as of January 1 of the tax year;

(5) all objections to the assessment, the grounds for each objection, a brief summary of the facts relating to each objection, and the generally accepted appraisal principles that support each objection; and

(6) the appealing party's opinion as to the full and true value of the property and the basis for that opinion.

(b) Upon receipt of an appeal under (a) of this section filed by an owner of taxable property, the board will send notice and a copy of the appeal to each municipality in which the taxable property is located and to each other owner of the property. Upon receipt of an appeal under (a) of this section filed by a municipality, the board will send notice and a copy of the appeal to each owner of the taxable property and to each other municipality in which the property is located. The notice will be sent by United States mail.

(c) A property owner or municipality that was a party to an appeal under 15 AAC 56.020 and has not appealed the informal conference decision to the board may file a cross-appeal or notice of intervention in the appeal with the board no later than 60 days after the effective date of the notice of assessment. A cross-appeal must state the identity of the cross-appellant, the grounds for the cross-appeal, a brief description of the property, the cross-appellant's opinion as to the full and true value of the property, and the basis for that opinion. A notice of intervention must state the identity of the intervenor, whether the intervention is in support of the state or the appellant, the grounds for the intervention, a brief description of the property, the intervenor's opinion as to the full and true value of the property, and the basis for that opinion.

(d) On motion by the department, other party to the appeal, or its own motion, the board may dismiss a timely filed appeal, cross-appeal, or intervention that fails to provide the information required under (a) or (c) of this section, as applicable. The board may decline to consider any issue that was not first raised, considered, or decided by the department in the informal conference decision that is the subject of the appeal.

(e) The board will set a date for a hearing on the appeal to convene approximately 80 days after the effective date of the notice of assessment. No later than 20 days before the scheduled hearing date, the board will send written notice of the time and place of the hearing to the department and to each property owner and municipality that received notice under 15 AAC 56.020(b) of an appeal of the department's notice of assessment.

(f) On timely motion by the department, other party to the appeal, or on its own motion, the board may approve a prehearing schedule that requires the parties, including any cross-appellant or intervenor, to file statements, briefs, and documentary evidence before the hearing is convened. If a party, including a cross-appellant or intervenor, fails to submit documentary evidence as required in a prehearing schedule, the board may preclude the party, cross appellant, or intervenor from relying on the documentary evidence at the hearing. The board may issue other orders it determines necessary to expedite and conduct the prehearing or hearing processes.

History: Eff. 11/4/74, Register 52; am 5/10/86, Register 98; am 1/1/2003, Register 164

Authority: AS 43.56.120

AS 43.56.130

AS 43.56.200