Alaska Stat. » Chapter 43.56
Alaska Statutes

Alaska Stat. § 43.56.040 (2026)

State Assessment Review Board

✓ current as of July 2026
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Sec. 43.56.040. State Assessment Review Board.
The State Assessment Review Board is created within the department. The board consists of five persons appointed by the governor to serve at the pleasure of the governor, each of whom must be knowledgeable of assessment procedures. Each board member is subject to confirmation by a majority of the members of the legislature in joint session.


Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2014–2024 · leading case: City of Valdez v. State, 372 P.3d 240 (Alaska 2016).
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City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “SARB is a specialized board comprised of five persons knowledgeable about assessment procedures who are appointed by the governor and subject to leglslatwe confirmatlon AS 43.56.040. - 15 , AS 43.56.1300). 16 .”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 327 P.3d 185 (Alaska 2014). “120(a); AS 43.56.040. 5 . AS 43.56.130(). 6 . Fairbanks and Valdez, though separately represented, have a unified position.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “8, 1980) (explaining that Revenue’s decision that oil and gas property is not taxable under AS 43.56 permits municipalities to independently assess and tax that property).”
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