Alaska Statutes
Alaska Stat. § 29.45.180 (2026)
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✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Sec. 29.45.180. Questions and corrections.
(a) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person's property. If requested by the person, the assessor or a person designated by the assessor shall meet with the person and answer reasonable questions relating to the methods used to assess the person's property. The meeting required under this subsection may be virtual or telephonic. The assessor may correct errors or omissions in the roll before the board of equalization hearing.
(b) If errors found in the preparation of the assessment roll are adjusted, the assessor shall mail a corrected notice allowing 30 days for appeal to the board of equalization.
(a) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person's property. If requested by the person, the assessor or a person designated by the assessor shall meet with the person and answer reasonable questions relating to the methods used to assess the person's property. The meeting required under this subsection may be virtual or telephonic. The assessor may correct errors or omissions in the roll before the board of equalization hearing.
(b) If errors found in the preparation of the assessment roll are adjusted, the assessor shall mail a corrected notice allowing 30 days for appeal to the board of equalization.
Notes of Decisions
Cited in 1
case, 1986–1986 · leading case: Mun. of Anchorage v. Alaska Distributors Co., 725 P.2d 692 (Alaska 1986).
Mun. of Anchorage v. Alaska Distributors Co., 725 P.2d 692 (Alaska 1986). “2 The appraised value of land and improvements are stated separately on assessment notices.”
Alaska Stat. § 29.45.180(a): 1 case
Mun. of Anchorage v. Alaska Distributors Co., 725 P.2d 692 (Alaska 1986). “2 The appraised value of land and improvements are stated separately on assessment notices.”
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