Alaska Statutes
Alaska Stat. § 29.45.210 (2026)
Hearing
✓ current as of July 2026
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Sec. 29.45.210. Hearing.
(a) If an appellant fails to appear, the board of equalization may proceed with the hearing in the absence of the appellant.
(b) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid written appeal or proven at the appeal hearing. The board of equalization may not raise the assessment in the current year unless requested to do so by the appellant. If the appellant provides a long form fee appraisal to support the appellant's valuation and the board of equalization does not find in favor of the appellant, the board shall make specific findings on the record to support its decision.
(c) The board of equalization shall certify its actions to the assessor within seven days. Except as to supplementary assessments, the assessor shall enter the changes and certify the final assessment roll by June 1.
(d) An appellant or the assessor may appeal a determination of the board of equalization to the superior court as provided by rules of court applicable to appeals from the decisions of administrative agencies. Appeals are heard on the record established at the hearing before the board of equalization.
(a) If an appellant fails to appear, the board of equalization may proceed with the hearing in the absence of the appellant.
(b) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid written appeal or proven at the appeal hearing. The board of equalization may not raise the assessment in the current year unless requested to do so by the appellant. If the appellant provides a long form fee appraisal to support the appellant's valuation and the board of equalization does not find in favor of the appellant, the board shall make specific findings on the record to support its decision.
(c) The board of equalization shall certify its actions to the assessor within seven days. Except as to supplementary assessments, the assessor shall enter the changes and certify the final assessment roll by June 1.
(d) An appellant or the assessor may appeal a determination of the board of equalization to the superior court as provided by rules of court applicable to appeals from the decisions of administrative agencies. Appeals are heard on the record established at the hearing before the board of equalization.
Notes of Decisions
Cited in 9
cases (1 in the last 5 years), 1988–2021 · leading case: Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993).
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “" AS 29.45.210(b). The Borough Code contains similar language.”
Fairbanks Gold Mining, Inc. v. Fairbanks North Star Borough Assessor, 488 P.3d 959 (Alaska 2021). “The process of waste stripping, 12 AS 29.45.210(b). 13 AS 29.45.030(a)(9). 14 See Henash, 265 P.”
Horan v. Kenai Peninsula Borough Bd. of Equalization, 247 P.3d 990 (Alaska 2011). “AS 29.45.210(b). 55 . Faulk, 934 P.2d at 751 (quoting Fields v.”
CH Kelly Trust v. Mun. of Anchorage, Bd. of Equalization, 909 P.2d 1381 (Alaska 1996). “AS 29.45.210(b); AMC 12.05.050(F)(4) (1994).”
Faulk v. Bd. of Equalization, 934 P.2d 750 (Alaska 1997). “According to the Borough, therefore, the language of the Board’s motion constitutes an adequate finding because it indicates that the Faulks did not satisfy their burden.”
North Star Alaska Hous. Corp. v. Fairbanks North Star Borough Bd. of Equalization, 844 P.2d 1109 (Alaska 1993). “AS 29.45.210(b); FNSB Ordinance 3.24.015(D).”
Ben Lomond, Inc. v. Fairbanks North Star Borough Bd. of Equalization, 760 P.2d 508 (Alaska 1988). “Lomond subsequently appealed to the superior court under AS 29.45.210(d). 5 The superior court upheld the Board’s determination of the value of Lomond’s property interests for tax purposes.”
Kenai Peninsula Borough v. Arndt, 958 P.2d 1101 (Alaska 1998). “AS 29.45.210(c). Based on the certified roll, the KPB is charged with determining a rate of levy by June 15; it must then mail tax statements by July 1.”
Larry Varilek, Est. of Martha Dunnagan v. Mun. of Anchorage, Bd. of Equalization (Alaska 2013). “8 When reviewing agency regulations and the 3 See Varilek I, 2011 WL 1441854 , at *2-4; see also Varilek v.”
Alaska Stat. § 29.45.210(b): 7 cases
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “" AS 29.45.210(b). The Borough Code contains similar language.”
Horan v. Kenai Peninsula Borough Bd. of Equalization, 247 P.3d 990 (Alaska 2011). “AS 29.45.210(b). 55 . Faulk, 934 P.2d at 751 (quoting Fields v.”
CH Kelly Trust v. Mun. of Anchorage, Bd. of Equalization, 909 P.2d 1381 (Alaska 1996). “AS 29.45.210(b); AMC 12.05.050(F)(4) (1994).”
Faulk v. Bd. of Equalization, 934 P.2d 750 (Alaska 1997). “According to the Borough, therefore, the language of the Board’s motion constitutes an adequate finding because it indicates that the Faulks did not satisfy their burden.”
North Star Alaska Hous. Corp. v. Fairbanks North Star Borough Bd. of Equalization, 844 P.2d 1109 (Alaska 1993). “AS 29.45.210(b); FNSB Ordinance 3.24.015(D).”
Alaska Stat. § 29.45.210(c): 1 case
Kenai Peninsula Borough v. Arndt, 958 P.2d 1101 (Alaska 1998). “AS 29.45.210(c). Based on the certified roll, the KPB is charged with determining a rate of levy by June 15; it must then mail tax statements by July 1.”
Alaska Stat. § 29.45.210(d): 3 cases
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “" AS 29.45.210(b). The Borough Code contains similar language.”
Fairbanks Gold Mining, Inc. v. Fairbanks North Star Borough Assessor, 488 P.3d 959 (Alaska 2021). “The process of waste stripping, 12 AS 29.45.210(b). 13 AS 29.45.030(a)(9). 14 See Henash, 265 P.”
Ben Lomond, Inc. v. Fairbanks North Star Borough Bd. of Equalization, 760 P.2d 508 (Alaska 1988). “Lomond subsequently appealed to the superior court under AS 29.45.210(d). 5 The superior court upheld the Board’s determination of the value of Lomond’s property interests for tax purposes.”
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