Leonard T. Kelley v. Municipality of Anchorage, Board of Equalization

Summary

The Alaska Supreme Court affirmed the superior court’s upholding of the Municipality of Anchorage Board of Equalization’s valuation of Leonard Kelley’s property. The Court held that the Board did not abuse its discretion in excluding late‑filed documentary evidence and was not required to treat either the sale of a neighboring lot or Kelley’s own purchase price as definitive market value. Accordingly, the Board’s valuation was affirmed.