Title 15 . Revenue

Chapter 56 . (Repealed)

Section 47. Appeal of supplementary and amended assessments

15 AAC 56.047. Appeal of supplementary and amended assessments

(a) A property owner or municipality that receives a notice of supplementary or amended assessment may object to the assessed value of the property by filing a written appeal with the department no later than 20 days after the effective date of the notice of supplementary or amended assessment in the same manner as provided for an appeal from a notice of assessment under 15 AAC 56.020(a) .

(b) Upon receipt of a timely filed appeal under (a) of this section, the department will send notice as provided in 15 AAC 56.020(b) for appeal from a notice of assessment. A property owner or municipality that receives written notice under this subsection will be considered a party to the appeal for purposes of appealing to the board.

(c) On appeal the department may consider all issues related to the full and true value of the property and is not limited by the issues raised in the appeal. The department will issue an informal conference decision as provided under 15 AAC 56.020(c) . The department will mail a copy of the informal conference decision to the appellant no later than 30 days after the effective date of the supplementary or amended notice of assessment. The department will mail a notice of the decision to each other party to the appeal stating whether there has been a change in the assessment.

(d) An owner of taxable property or a municipality that was a party in an appeal under (a) - (c) of this section and was adversely affected by the informal conference decision may appeal from 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 supplementary or amended assessment and providing the information required in 15 AAC 56.030(a) .

(e) Upon receipt of a timely filed appeal from 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. Upon receipt of a timely filed appeal from a municipality, the board will send notice and a copy of the appeal to each owner of the taxable property.

(f) A party may cross-appeal or intervene as provided in 15 AAC 56.030(c) .

(g) The board will schedule a hearing on the appeal at its next regularly scheduled meeting, but no later than May 30 of the tax year in which the notice of supplementary or amended assessment is issued, or May 30 of the following year if the notice is issued after March 1.

(h) Except as otherwise provided in this section, the notice and appeal procedures applicable to a notice of assessment under 15 AAC 56.030 and 15 AAC 56.040 apply to a notice of supplementary or amended assessment.

History: Eff. 1/1/2003, Register 164

Authority: AS 43.05.010

AS 43.05.080

AS 43.05.260

AS 43.56.110

AS 43.56.120

AS 43.56.130

AS 43.56.140

AS 43.56.200