§ 5.12.045. Tax exemption appeal procedure.

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All appeals, for relief from a determination by the borough assessor that the property is taxable under law, must be taken by an owner or agent or assign of the property owner, and must be taken directly to the superior court in the Kenai venue district, under the rules of appellate procedure governing appeals from administrative agency decisions.

(Ord. No. 90-12, § 1(part), 1990)

                    
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