Kelley v. Municipality Anchorage

MAASSEN, Justice.

I. INTRODUCTION

The superior court affirmed a municipality's tax valuation of a landowner's property. The landowner argues on appeal that the municipality's valuation review board abused its discretion by excluding certain evidence of value on timeliness grounds; we find no abuse of discretion. The landowner also argues that 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. But the assessor explained at the hearing…