Alaska Statutes
Alaska Stat. § 43.56.130 (2026)
Hearings of the board
✓ current as of July 2026
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Sec. 43.56.130. Hearings of the board.
(a) The board shall hear appeals filed under AS 43.56.120(a).
(b) A majority of the board constitutes a quorum required to transact business.
(c) The board shall provide by regulation for notices of hearings to interested persons and municipalities.
(d) If an appellant fails to appear at the hearing, the board may proceed with the hearing in the absence of the appellant.
(e) The appellant bears the burden of proof at the hearing.
(f) The only grounds for adjustment of assessed value is proof of unequal, excessive, or improper valuation or valuation not determined in accordance with the standards set out in this chapter, based on facts stated in a written appeal timely filed or proved at the hearing.
(g) The board shall certify its determinations to the department within seven days of the hearing.
(h) [Repealed, § 5 ch 107 SLA 1976.]
(i) An owner or municipality may appeal to the superior court for, and is entitled to, trial de novo of the board's action.
(a) The board shall hear appeals filed under AS 43.56.120(a).
(b) A majority of the board constitutes a quorum required to transact business.
(c) The board shall provide by regulation for notices of hearings to interested persons and municipalities.
(d) If an appellant fails to appear at the hearing, the board may proceed with the hearing in the absence of the appellant.
(e) The appellant bears the burden of proof at the hearing.
(f) The only grounds for adjustment of assessed value is proof of unequal, excessive, or improper valuation or valuation not determined in accordance with the standards set out in this chapter, based on facts stated in a written appeal timely filed or proved at the hearing.
(g) The board shall certify its determinations to the department within seven days of the hearing.
(h) [Repealed, § 5 ch 107 SLA 1976.]
(i) An owner or municipality may appeal to the superior court for, and is entitled to, trial de novo of the board's action.
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). “AS 43.56.130@). 91 . See Fairbanks N. Star Borough v.”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 325 P.3d 478 (Alaska 2014). “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 43.56.130(). 6 . Fairbanks and Valdez, though separately represented, have a unified position.”
State, Dep't of Revenue v. BP Pipelines (Alaska) Inc., 354 P.3d 1053 (Alaska 2015). “9%), ConocoPhillips Transportation Alaska, Inc. (28.3%), ExxonMobil Pipeline Company (20.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “63 AS 43.56.130(g); 15 AAC 56.030(e). 64 AS 43.”
BP Pipelines (Alaska) Inc. v. State, Dept. of Revenue (Alaska 2014). “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.”
— Alaska Stat. § 43.56.130(a) — 3 cases
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “AS 43.56.130@). 91 . See Fairbanks N. Star Borough v.”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 325 P.3d 478 (Alaska 2014). “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, Dept. of Revenue (Alaska 2014). “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.”
— Alaska Stat. § 43.56.130(e) — 2 cases
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 325 P.3d 478 (Alaska 2014). “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, Dept. of Revenue (Alaska 2014). “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.”
— Alaska Stat. § 43.56.130(f) — 2 cases
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 325 P.3d 478 (Alaska 2014). “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, Dept. of Revenue (Alaska 2014). “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.”
— Alaska Stat. § 43.56.130(g) — 2 cases
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “AS 43.56.130@). 91 . See Fairbanks N. Star Borough v.”
City of Valdez v. Prince William Sound Oil Spill Response Corp., State of Alaska, Dep't of Revenue, & State Assessment Review Bd. (Alaska 2024). “63 AS 43.56.130(g); 15 AAC 56.030(e). 64 AS 43.”
— Alaska Stat. § 43.56.130(i) — 4 cases
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 327 P.3d 185 (Alaska 2014). “AS 43.56.130(). 6 . Fairbanks and Valdez, though separately represented, have a unified position.”
BP Pipelines (Alaska) Inc. v. State, Dep't of Revenue, 325 P.3d 478 (Alaska 2014). “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). “63 AS 43.56.130(g); 15 AAC 56.030(e). 64 AS 43.”
BP Pipelines (Alaska) Inc. v. State, Dept. of Revenue (Alaska 2014). “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.”
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