Alaska Statutes Title 43. Revenue and Taxation § 43.56.130. Hearings of the board

(a) The board shall hear appeals filed under AS 43.56.120(a).

(b) A majority of the board constitutes a quorum required to transact business.

(c) The board shall provide by regulation for notices of hearings to interested persons and municipalities.

(d) If an appellant fails to appear at the hearing, the board may proceed with the hearing in the absence of the appellant.

(e) The appellant bears the burden of proof at the hearing.

(f) The only grounds for adjustment of assessed value is proof of unequal, excessive, or improper valuation or valuation not determined in accordance with the standards set out in this chapter, based on facts stated in a written appeal timely filed or proved at the hearing.

(g) The board shall certify its determinations to the department within seven days of the hearing.

(h) Repealed.

(i) An owner or municipality may appeal to the superior court for, and is entitled to, trial de novo of the board's action.