3 AAC 139.010. Inspection of records

(a) The state assessor will, in his or her discretion, inspect municipal records dealing with assessment, valuation or taxation.

(b) If a written complaint of an alleged major error in a municipality's assessment, valuation, or taxation procedures is submitted to the state assessor, the state assessor will, in his or her discretion, investigate the complaint. If an investigation is prompted by a complaint, the state assessor will give at least 30 days' notice to the municipal assessor, stating the nature of the complaint and the state assessor's intention to investigate the complaint. The municipal assessor may participate in the review process.

History: Eff. 12/6/85, Register 96

Authority: AS 29.45.105

AS 44.33.010

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