CLAYTON WALKER, JD
JULY 20, 2013
C. Walker 2013, all rights reserved.
Varilek
v.
Municipality of Anchorage,
BOARD OF EQUALIZATION
ALASKA SUPREME COURT
S-14448
The Alaska Supreme Court issued another decision addressing Alaska municipal real property tax valuation appeal. The case doesn’t break new ground. However, it stands as a reminder of the the appellate process on municipal tax appeals and the standards of review used by the courts. The matter arose from the Anchorage Municipalities appraisal assessment in January 2010. You can expect that the full appeal process from filing through a Supreme Court opinion may take as long as 42 months as it did in this case. That fact, combined with the review standards addressed in the opinion make it clear that the boards opinion is likely to stand if it is based on based on substantial evidence applied on a reasonable basis involving the agency’s expertise. These facts underscore why engaging tax counsel is necessary. Counsel can advise you on the merits of your case. Counsel can assist in determining the valuation method used by the municipality in your matter. Counsel can assist in creating a strategic plan for accumulating and presentation of your evidence before the board. They can also keep you from spending 42 months pressing a legal theory that was repeatedly rejected.
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