3 AAC 139.020. Notice of errors found

(a) Immediately following a review of municipal records dealing with assessment, valuation or taxation, the state assessor will discuss with the municipal assessor any errors found in the course of the review.

(b) The state assessor will inform a municipality of any major errors discovered in the municipality's assessment, valuation, or taxation records. The major error will be resolved in the manner described in (c) or (d) of this section, in the state assessor's discretion.

(c) The state assessor will, in his or her discretion, verbally inform a municipality of a major error and work with the municipality informally to correct the problem.

(d) The state assessor will, in his or her discretion, send an official notice of a major error by certified mail, return receipt requested, which will contain at least the following information:

(1) a brief description of the major error found; and

(2) a directive to the municipality to correct the major error before the beginning of the next fiscal year.

(e) The state assessor will provide a copy of all notices of major errors issued under (d) of this section to the commissioner and to the Alaska Association of Assessing Officers.

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

Authority: AS 29.45.105

AS 44.33.010

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