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Title 15 . Revenue
Chapter 56 . (Repealed)
Section 20. Appeal to the department

15 AAC 56.020. Appeal to the department

(a) An owner of taxable property or a municipality receiving a notice of 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 assessment. The appeal must be signed by the appealing party or the party's authorized representative and must state

(1) the identity of the appealing party;

(2) the name and address of each owner of the assessed property;

(3) a brief description of the property and its physical location as of January 1 of the tax year;

(4) all objections to the assessment, the grounds for each objection, a brief summary of the facts relating to each objection, and the generally accepted appraisal principles that support each objection; and

(5) the appealing party's opinion as to the full and true value of the property and the basis for that opinion.

(b) Upon receipt of an appeal under (a) of this section filed by an owner of taxable property, the department will send notice of the appeal to each municipality in which the taxable property is located and to each other owner of the property identified in the appeal. Upon receipt of an appeal under (a) of this section filed by a municipality, the department will send written notice of the appeal to each property owner identified in the appeal and any other municipality in which the property is located by United States mail. In addition to sending written notice by United States mail, the department may also notify a property owner or municipality by telephone, facsimile transmission, or electronic mail at the owner's or municipality's address of record. Only a property owner or municipality that receives written notice of an appeal from the department under this subsection will be considered a party to the appeal for purposes of appealing to the State Assessment Review 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 setting out

(1) the identity of the appealing party;

(2) the name and address of each owner of the taxable property;

(3) the name of each municipality in which the property was located as of January 1 of the tax year;

(4) a brief description of the taxable property;

(5) any adjustments to the assessment and the assessment roll; and

(6) the reasons for upholding or adjusting the assessment.

(d) 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 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.

History: Eff. 8/8/74, Register 51; am 7/30/82, Register 83; am 4/2/88, Register 106; am 1/1/2003, Register 164

Authority: AS 43.05.080

AS 43.56.110

AS 43.56.200


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Last modified 7/05/2006