- Alaska Statutes.
- Title 29. Municipal Government
- Chapter 45. Municipal Taxation
- Section 200. Board of Equalization.
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AS 29.45.200. Board of Equalization.
- (a) The governing body sits as a board of equalization for the purpose of hearing an appeal from a determination of the
assessor, or it may delegate this authority to one or more boards appointed by it. An appointed board may be composed
of not less than three persons, who shall be members of the governing body, municipal residents, or a combination of
members of the governing body and residents. The governing body shall by ordinance establish the qualifications for
- (b) The board of equalization is governed in its proceedings by rules adopted by ordinance that are consistent with
general rules of administrative procedure. The board may alter an assessment of a lot only pursuant to an appeal filed
as to the particular lot.
- (c) Notwithstanding other provisions in this section, a determination of the assessor as to whether property is taxable
under law may be appealed directly to the superior court.
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