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Samuel Laffey, an attorney with the Office of Public Advocacy, introduces himself as nominee to State Assessment Review Board

2669685 · March 17, 2025
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Summary

Samuel Laffey appeared before the House Resources Committee as the governor's appointee to the State Assessment Review Board; he described his legal training and said most oil and gas assessment appeals originate on the North Slope and in Cook Inlet

Samuel Laffey, an Anchorage attorney with the Office of Public Advocacy, appeared by phone March 17 before the House Resources Committee as the governor's appointee to the State Assessment Review Board, the statutorily created panel that adjudicates appeals of oil, gas and pipeline property assessments set by the Department of Revenue.

Laffey said he has experience reviewing large document sets, statutory interpretation and trial‑style fact‑finding, and that most assessment disputes he has observed involve North Slope property valuations and occasional Cook Inlet appeals. "Most disagreements are handled by the Department of Revenue before a formal appeal is filed," he said, adding that the board steps in when the parties cannot reach a resolution.

Representative Fields asked about Laffey’s background; Fields noted Laffey’s résumé showed work primarily in family and criminal law and asked how that experience prepared him to handle oil and gas valuation appeals. Laffey said he has both academic coursework in natural‑resource topics while earning an MBA and prior natural‑resources work, and that his legal training gives him experience in reading statutes, reviewing voluminous documents and conducting hearings.

Committee members asked whether settlements of assessment matters are public. Laffey said he was not aware of settlement transparency concerns and that board meetings are public; he said he had not previously encountered a problem with settlement publicity but that he had not been deeply involved with prior settlements.

The committee set the appointment aside; no confirmation vote was taken March 17.

Ending: Laffey said he would answer additional questions and that his legal and document‑review experience would inform his service if confirmed.