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Assembly declines initial filing to support Fairbanks amicus petition on tax-appeal process
Summary
Fairbanks North Star Borough asked Kodiak Island Borough to join an amicus brief asking the Alaska Supreme Court to review whether municipalities may require appeals to proceed to a BOE before court. The Assembly declined to commit funds for an initial filing and signaled it would not join an amicus brief at this time.
The Kodiak Island Borough Assembly on Jan. 30 reviewed a request from the Fairbanks North Star Borough to support a Supreme Court petition challenging a superior-court interpretation of Alaska statute 29.45.200 regarding whether a taxpayer may be required to appeal through a borough board of equalization (BOE) before proceeding to superior court.
Manager Amy explained the background: a superior court decision had…
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