Kelley v. Municipality of Anchorage, Board of EqualizationAnnotate this Case
The superior court affirmed a municipality’s tax valuation of a landowner’s property. The landowner argued on appeal the municipality’s valuation review board abused its discretion by excluding certain evidence of value on timeliness grounds. The landowner also argued the board applied fundamentally wrong principles of valuation by failing to consider, as definitive evidence of value, either his purchase price for the property or the price for which he sold a neighboring lot. The Alaska Supreme Court found no abuse of discretion as to either of the issues the landowner raised: the assessor explained at the hearing why he considered certain evidence of value more persuasive and more consistent with the municipality’s usual methods of appraisal, and it was well within the board’s broad discretion to accept the assessor’s explanation. Therefore, the Court affirmed the superior court’s decision upholding the board’s valuation of the property.