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Title 15 . Revenue
Chapter 56 . (Repealed)
Section 15. Appeal procedures

15 AAC 56.015. Appeal procedures

(a) An owner of taxable property, or a municipality where the property is located, may object to the assessed value of the property set out in a notice of assessment issued under 15 AAC 56.010 or in a notice of supplementary or amended assessment issued under 15 AAC 56.045 by filing an appeal with the department as provided in 15 AAC 56.020 or 15 AAC 56.047, as applicable.

(b) An owner of taxable property may object to the department's determination that property is taxable or is not taxable under AS 43.56 by filing an appeal under 15 AAC 05.001 - 15 AAC 05.050 within the period provided under 15 AAC 05.010(b) (3).

(c) A municipality that believes certain property that should be taxed under AS 43.56 was not included in a notice of assessment may notify the department by filing an appeal under 15 AAC 05.001 - 15 AAC 05.050 within the period provided under 15 AAC 05.010(b) (3).

(d) An owner of taxable property may object to a statement of the amount of tax or penalty due by filing an appeal with the department under 15 AAC 05.001 - 15 AAC 05.050 within the period provided under 15 AAC 05.010(b) (4). For purposes of this subsection, a "statement of the amount of tax or penalty due" is the statement issued by the department under AS 43.56.135 after the department certifies the final assessment.

(e) An owner of taxable property or a municipality where the property is located may appeal a notice of supplementary or amended assessment as provided in 15 AAC 56.047.

(f) The department will not accept an appeal that is not timely filed.

History: Eff. 5/10/86, Register 98; am 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


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Last modified 7/05/2006