This pro se appeal arises for the 2008 valuation of a parcel of property by the personal representative of the estate that owns the property. The initial valuation was $146,200. It was reduced to 112,100 by the Senior Municipal Appraiser who determined that the building was 50% incomplete. Varilek claimed that the home was 75% incomplete and the valuation should be reduced by another $35,000. He appealed to the Board of Equalization for a hearing on valuation.
At the hearing, his evidence was reviewed and discussed, but the valuation was not changed. Varilik appealed to the superior court which affirmed the Board. The Supreme Court points out that AS 29.45.210(b) gives one appealing an assessment valuation the burden of proof that the valuation is improper. It agrees with the superior court that Varilek did not meet this burden and affirms it decision upholding the Board’s valuation.