Larry Varilek, Personal Representative of the Estate of Martha Dunnagan, Appellant v. Marianne K. Burke…

Summary

The court affirmed the superior court's decision upholding the Board of Equalization's valuation of the Dunnagan estate's property. Applying a reasonable-basis standard, it concluded that the Board considered the property's incomplete and deteriorated condition and that Varilek failed to show the assessment was improper. The court also held that Varilek waived his argument that the Board had to use the 2006 assessment as a base rate because he did not raise it before the Board.