Sheila C. Brandner, Appellant v. Municipality of Anchorage, Appellee

Summary

The Alaska Supreme Court reversed the superior court’s affirmation of the Anchorage Municipal Board of Equalization’s assessment and remanded for a corrected final assessed value of $420,700. It held that the Board’s valuation contained a clerical error and that the Board properly excluded untimely evidence, applying a reasonable‑basis standard to the valuation and an abuse‑of‑discretion standard to the evidentiary exclusion.