Section 43.56.110. Appeal to the department.

   (a) An owner of taxable property or a municipality receiving an assessment notice may object to the assessment by advising the department in writing of the objections to the assessment within 20 days of the effective date of the notice.
   (b) The department shall provide by regulation for notices of appeals to interested persons and municipalities.
   (c) Following an objection the department may adjust the assessment and the assessment roll.  An adjustment based on an objection from an owner of taxable property or a municipality shall be made within 30 days of the effective date of the notice of assessment.

Authorities

43.56.120

Notes

Implemented As

15 AAC 05.001
15 AAC 56.015
15 AAC 56.020
15 AAC 56.047

References

15 AAC 05.010
AS 43.56.120 Appeal to the board.

History

(Sec. 1 ch 1 FSSLA 1973)