(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 membership.
(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.
Structure Alaska Statutes
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Article 1. Municipal Property Tax.
Sec. 29.45.020. Taxpayer notice.
Sec. 29.45.030. Required exemptions.
Sec. 29.45.040. Property tax equivalency payments.
Sec. 29.45.046. River habitat protection tax credit.
Sec. 29.45.047. Air quality improvement tax credit.
Sec. 29.45.049. Energy efficient construction tax credit.
Sec. 29.45.050. Optional exemptions and exclusions.
Sec. 29.45.051. Tax deferral for certain subdivided property.
Sec. 29.45.052. Tax deferral for primary residences.
Sec. 29.45.053. Exemption for certain residences of law enforcement officers.
Sec. 29.45.055. Levy of flat tax on personal property.
Sec. 29.45.060. Farm or agricultural land.
Sec. 29.45.062. Land subject to a conservation easement.
Sec. 29.45.065. Assessment of private airports open for public use.
Sec. 29.45.080. Tax on oil and gas production and pipeline property.
Sec. 29.45.090. Tax limitation.
Sec. 29.45.100. No limitations on taxes to pay bonds.
Sec. 29.45.101. Limitation on taxation of fuel.
Sec. 29.45.103. Taxation records.
Sec. 29.45.105. Errors in taxation procedures.
Sec. 29.45.110. Full and true value.
Sec. 29.45.130. Independent investigation.
Sec. 29.45.140. Violations; authorization to prescribe penalties by ordinance.
Sec. 29.45.160. Assessment roll.
Sec. 29.45.170. Assessment notice.
Sec. 29.45.200. Board of equalization.
Sec. 29.45.220. Supplementary assessment rolls.
Sec. 29.45.230. Tax adjustments on property affected by a disaster.
Sec. 29.45.240. Establishment of levy and determination of rate.