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SB 132: "An Act relating to an appeal to the superior court from a determination by the State Assessment Review Board; and providing for an effective date." 

00                           SENATE BILL NO. 132                                                                          
01 "An Act relating to an appeal to the superior court from a determination by the State                                   
02 Assessment Review Board; and providing for an effective date."                                                          
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 43.56.130(i) is repealed and reenacted to read:                                                    
05            (i)  An owner or a municipality may appeal a determination by the board to the                               
06       superior court. An appeal is heard on the record established at the hearing before the                            
07       board.                                                                                                            
08    * Sec. 2. This Act takes effect immediately under AS 01.10.070(c).