(a) The board shall hear appeals filed under Alaska Stat. § 43.56.120(a).
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Terms Used In Alaska Statutes 43.56.130

  • action: includes any matter or proceeding in a court, civil or criminal. See Alaska Statutes 01.10.060
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • municipality: means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality. See Alaska Statutes 01.10.060
  • Quorum: The number of legislators that must be present to do business.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
(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(h)[Repealed, Sec. 5 ch 107 SLA 1976].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.
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