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Title 3 . Commerce, Community, and Economic Development
Chapter 138 . Small Municipality Energy Assistance Program
Section 30. Appeal

3 AAC 138.030. Appeal

An applicant for the farm use assessment and tax deferment who believes that the valuation or classification assigned to the land that is the subject of the application is erroneous may appeal to the board of equalization of the municipality in which the land is located in the manner provided by AS 29.53.130 . The municipality shall report the disposition of all such appeals to the state assessor.

History: Eff. 12/31/75, Register 56

Authority: AS 29.45.060 (c)


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Last modified 7/05/2006