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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 remanded a Kodiak matter and found municipalities could not require taxpayers to go first to a BOE. Fairbanks petitioned the Alaska Supreme Court for review, and asked Kodiak to file an amicus brief in support. Staff reported that initial legal work on the petition likely would cost only about $500 because an attorney already familiar with the earlier case could reuse parts of the brief; more extensive amicus briefing could cost more if the court requests full briefing.
Assemblymembers debated the merits. Several members said retaining the BOE step can save taxpayer money by keeping matters out of court and provides local options for appeal; others raised concerns about appearance of bias from elected officials hearing quasi-judicial appeals and suggested mandatory training if the Assembly continues to act as a BOE. Borough legal staff (Seema) noted that petitioners can still bypass the BOE and go to court, meaning leaving or removing the BOE option affects procedure but not the taxpayer’s ultimate options.
At the end of discussion the Assembly did not authorize the initial $500 support for Fairbanks’ filing. There was no motion to join an amicus brief; staff will not proceed with the initial filing unless the Assembly reconsiders.
