Alaska Statutes
Alaska Stat. § 43.56.120 (2026)
Appeal to the board
✓ current as of July 2026
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Sec. 43.56.120. Appeal to the board.
(a) After a ruling by the department on an appeal made under AS 43.56.110, the owner or a municipality may further appeal to the board. The appeal must be filed in writing within 50 days of the effective date of the notice of assessment.
(b) The board shall provide by regulation for notices of appeals to interested persons and municipalities.
(a) After a ruling by the department on an appeal made under AS 43.56.110, the owner or a municipality may further appeal to the board. The appeal must be filed in writing within 50 days of the effective date of the notice of assessment.
(b) The board shall provide by regulation for notices of appeals to interested persons and municipalities.
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 2014–2024 · leading case: City of Valdez v. State, 372 P.3d 240 (Alaska 2016).
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “SARB under AS 43.56.120 [and] [AS 438.561.130. 28 The TAPS owners appealed this decision to the Commissioner for a formal conference, The TAPS owners and the State then jointly filed a stipulation and motion requestmg that the decision dismissing the taxability appeal for lack…”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 325 P.3d 478 (Alaska 2014). “4 AS 43.56.120. 5 AS 43.56.130. -4- 6867 through the capitalization of its income; (2) the cost method, measuring the cost of acquiring a substitute property of equivalent utility; and (3) the sales comparison method, analyzing the sales price of comparable property.”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 327 P.3d 185 (Alaska 2014). “AS 43.56.120(a); AS 43.56.040. 5 . AS 43.”
State, Dep't of Revenue v. BP Pipelines (Alaska) Inc., 354 P.3d 1053 (Alaska 2015). “For consistency with the superior court's decision and our decision in the 2006 appeal, we refer to them as the Owners. The Owners of TAPS are BP Pipelines (Alaska) Inc.”
BP Pipelines (Alaska) Inc. v. State, Dept. of Revenue (Alaska 2014). “4 AS 43.56.120. 5 AS 43.56.130. -4- 6867 through the capitalization of its income; (2) the cost method, measuring the cost of acquiring a substitute property of equivalent utility; and (3) the sales comparison method, analyzing the sales price of comparable property.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “The delays are largely attributable to Revenue’s position that taxability appeals belonged 62 AS 43.56.120(a); 15 AAC 56.030(a)-(c). 63 AS 43.”
— Alaska Stat. § 43.56.120(a) — 6 cases
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “SARB under AS 43.56.120 [and] [AS 438.561.130. 28 The TAPS owners appealed this decision to the Commissioner for a formal conference, The TAPS owners and the State then jointly filed a stipulation and motion requestmg that the decision dismissing the taxability appeal for lack…”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 327 P.3d 185 (Alaska 2014). “AS 43.56.120(a); AS 43.56.040. 5 . AS 43.”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 325 P.3d 478 (Alaska 2014). “4 AS 43.56.120. 5 AS 43.56.130. -4- 6867 through the capitalization of its income; (2) the cost method, measuring the cost of acquiring a substitute property of equivalent utility; and (3) the sales comparison method, analyzing the sales price of comparable property.”
State, Dep't of Revenue v. BP Pipelines (Alaska) Inc., 354 P.3d 1053 (Alaska 2015). “For consistency with the superior court's decision and our decision in the 2006 appeal, we refer to them as the Owners. The Owners of TAPS are BP Pipelines (Alaska) Inc.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “The delays are largely attributable to Revenue’s position that taxability appeals belonged 62 AS 43.56.120(a); 15 AAC 56.030(a)-(c). 63 AS 43.”
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