HB 282: "An Act limiting the admissibility in other proceedings of the property assessments and valuations prepared in returns, reports of investigations, and appeal materials applicable to property subject to the oil and gas exploration, production, and pipeline transportation property tax; amending Rule 26(b), Alaska Rules of Civil Procedure, and Rule 402, Alaska Rules of Evidence; and providing for an effective date."
00 HOUSE BILL NO. 282 01 "An Act limiting the admissibility in other proceedings of the property assessments and 02 valuations prepared in returns, reports of investigations, and appeal materials 03 applicable to property subject to the oil and gas exploration, production, and pipeline 04 transportation property tax; amending Rule 26(b), Alaska Rules of Civil Procedure, and 05 Rule 402, Alaska Rules of Evidence; and providing for an effective date." 06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 07 * Section 1. AS 29.45.080 is amended by adding a new subsection to read: 08 (f) The provisions of AS 43.56.085, limiting the use of information in 09 assessments, returns, reports of investigations, and appeal materials applicable to 10 property subject to taxation under AS 43.56, apply as a limitation on the use of that 11 information in proceedings conducted by or affecting a municipality under this chapter 12 or when a municipality exercises authority under AS 43.56.060(g). 13 * Sec. 2. AS 43.56 is amended by adding a new section to read:
01 Sec. 43.56.085. Use of information in assessments, returns, reports of 02 investigations, and appeal materials. Each of the following is not admissible as 03 evidence in, and is not subject to discovery and use in, an administrative or judicial 04 proceeding other than the proceeding for which the assessment or information is 05 prepared: 06 (1) an assessment prepared under AS 43.56.060; 07 (2) information provided in a return submitted under AS 43.56.070 08 that establishes values of property; 09 (3) information obtained in an investigation made under AS 43.56.080 10 that establishes values of property; and 11 (4) information or appraisals prepared, for purposes of an appeal to the 12 department filed under AS 43.56.110, an appeal to the board filed under AS 43.56.120 13 and 43.56.130(a) - (g), or an appeal to the superior court under AS 43.56.130(i), by the 14 department or a municipality or by a party objecting to an assessment, and the 15 objecting party's opinion as to the full and true value of the property and the basis for 16 that opinion. 17 * Sec. 3. The uncodified law of the State of Alaska is amended by adding a new section to 18 read: 19 INDIRECT AMENDMENT OF RULE OF CIVIL PROCEDURE 26(b). 20 AS 43.56.085, as enacted by sec. 2 of this Act, has the effect of amending Rule 26(b), Alaska 21 Rules of Civil Procedure, by placing beyond discovery and use information in the form of 22 property assessments, tax returns, reports of investigations, and appeal materials applicable to 23 property that may be relevant to subject matter in an action other than the proceeding for 24 which the assessment or other information was prepared. 25 * Sec. 4. The uncodified law of the State of Alaska is amended by adding a new section to 26 read: 27 INDIRECT AMENDMENT OF EVIDENCE RULE 402. AS 43.56.085, as enacted 28 by sec. 2 of this Act, has the effect of amending Rule 402, Alaska Rules of Evidence, by 29 making inadmissible evidence in the form of property assessments, tax returns, reports of 30 investigations, and appeal materials applicable to property that is relevant to subject matter in 31 an action other than the proceeding for which the assessment or other information was
01 prepared. 02 * Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 03 read: 04 CONTINGENT EFFECT OF ACT. This Act takes effect only if secs. 3 and 4 of this 05 Act receive the two-thirds majority vote of each house required by art. IV, sec. 15, 06 Constitution of the State of Alaska. 07 * Sec. 6. This Act takes effect immediately under AS 01.10.070(c).