Section 3.139.030. Appeal.

	(a)  If a municipality elects to appeal, under AS 29.45.105, a determination made by the state assessor, it shall provide a copy of its appeal to the Alaska Association of Assessing Officers.  
	(b)  In deciding the appeal, the commissioner will consult with the Alaska Association of Assessing Officers and the appellant, and will, at the commissioner's discretion, consult with others. Parties to the appeal may offer testimony and may submit briefs and other evidence in support of their respective positions.  
	(c)  Within 60 days after receiving the appeal, the commissioner will send a decision by certified mail, return receipt requested, to the municipality. In addition, the commissioner will send a copy of the decision to the Alaska Association of Assessing Officers. If the commissioner determines that a major error has been made in the municipality's assessment, valuation, or taxation procedures, the commissioner will notify the municipality of the changes that must be made. The municipality shall then correct its procedures before the beginning of its next fiscal year.  

Authorities

29.45.105;44.33.010

Notes

Authority

AS 29.45.105 AS 44.33.010

History

Eff. 12/6/85, Register 96