Alaska Administrative Code
Title 15 - Revenue
Chapter 56 - Oil and Gas Exploration, Production and Pipeline Transportation Property Tax
15 AAC 56.020 - Appeal to the department
Current through February 27, 2024
(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
(b) Upon the timely 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 the timely 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
(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.
Authority:AS 43.05.080
AS 43.56.110
AS 43.56.200