This chapter sets out the powers and duties of land use boards and commissions, the role of the assembly, and the responsibilities of municipal staff in the administration of this title.
(AO 2012-124(S), 2-26-2013)
A. 
Table 21.02-1 summarizes the major review and decision-making responsibilities of the assembly, the municipal staff, and the other entities that have roles in the procedures set forth in Chapter 21.03, Review and Approval Procedures. Such other entities are referred to as the "land use boards and commissions" and include: the planning and zoning commission, the platting board; the zoning board of examiners and appeals; the board of adjustment, the urban design commission; and the geotechnical advisory commission. Any application, not including an appeal, to be heard and decided by these land use boards and commissions that is for development in the Chugiak-Eagle River area, as defined in Section 21.10.020C, shall be sent to the Chugiak-Eagle River Advisory Board and the matter heard not sooner than 30 days after transmittal.
B. 
Table 21.02-1 is a summary tool and includes many, but not all, duties of these entities. Other duties and responsibilities are set forth in subsequent sections of this chapter and this title and other parts of the municipal code. Some other duties and responsibilities not listed in the table may require public hearings.
C. 
The referenced notes are set forth immediately below the table.
D. 
Even though not referenced in this chapter, the applicant, boards, commissions, or municipal administration may request that other boards, commissions, government agencies, and non-governmental agencies review some applications, including, but not limited to, rezonings, site plans, design reviews, and subdivisions. Title 21 matters referred to other agencies will follow the procedures established in Chapter 21.03, Review and Approval Procedures.
TABLE 21.02-1: SUMMARY OF MAJOR TITLE 21 DECISION-MAKING AND REVIEW RESPONSIBILITIES
NOTE: This table summarizes the major review and decision-making responsibilities for the procedures contained in Chapter 21.03. Exceptions to general rules apply; see Chapter 21.03 for details on each procedure.
A = APPEAL = Authority to Hear and Decide Appeals
D = DECISION = Responsible for Review and Final Decision
H = HEARING = Public Hearing Required
R = REVIEW = Responsible for Review and/or Recommendation Only
 
Section
ASBLY
PZC
UDC
PB
ZBEA
BOA
MS
Alcohol—Special Land Use Permit
D-H/A1
 
 
 
 
 
R/D1
Certificates of Zoning Compliance
 
 
 
 
A
 
D
Comprehensive Plan Amendments
D-H2
R-H2
 
 
 
 
R
Conditional Uses
 
D-H
 
 
 
A
R
Flood Hazard Permits
 
 
 
 
A
 
D
Land Use Permits
 
 
 
A3
A3
 
D
Marijuana—Special Land Use Permit and associated variances
D-H
 
 
 
 
 
R
Master Plan, Institutional
D-H
R-H
 
 
 
 
R
Minor Modifications
 
D4
D4
 
A5
A5
D4
Neighborhood or District Plans
D-H
R-H
 
 
 
 
R
Public Facility Site Selection
D-H/A-H6
R-H/D-H6
 
 
 
 
R
Reinvestment Focus Areas
D-H
R-H
 
 
 
 
R
Rezonings (Map Amendments)
D-H
R-H
 
 
 
 
R
Sign Permits
 
 
 
 
A
 
D
Site Plan Review, Administrative
 
 
A
 
 
 
D
Site Plan Review, Major
 
D-H7
D-H7
 
 
A
R
Street Review
 
R8/D
R8/D
 
 
A
R
Small Area Implementation Plan
 
D-H15
D-H
 
 
 
R
Trail Review
 
 
R/D
 
 
 
R
Preliminary Plat
 
D-H9
D-H9
D-H9
 
A
R
Abbreviated Plat
 
 
 
A-H
 
 
D
Commercial Tract Plat
 
D-H10
D-H10
D-H10
 
 
R
Title 21, Text Amendments
D-H
R-H
 
R-H11
 
 
R
Vacation of Public and Private Interest in Land
 
 
 
D or A12
 
A12
R or D12
Variances from the provisions of § 21.05.040K, Telecommunication Facilities;
Ch. 21.06, Dimensional Standards and Measurements (except § 21.06.030D.9, Airport Height Regulations);
§ 21.07.020B, Watercourse, Water Body, and Wetland Protection;
§ 21.07.050, Utility Distribution Facilities;
§ 21.09.060, Dimensional Standards;
§ 21.09.070J, Utilities and Utility Equipment Standards;
§ 21.10.060, Dimensional Standards;
Ch. 21.13, Nonconformities.
 
D-H15
D-H17
 
D-H16
 
R
Variances from the provisions of § 21.07.020C, Steep Slope Development;
§ 21.07.060, Transportation and Connectivity;
Ch. 21.08, Subdivision Standards;
§ 21.09.070C, Hazard Areas;
§ 21.09.070F, Transportation and Connectivity;
§ 21.09.070G.1, Street and Trail Lighting Standards;
§ 21.09.070H, Pedestrian Circulation;
§ 21.10.070B, Transportation and Connectivity;
§ 21.10.080, Subdivision Standards.
 
D-H13, 15
D-H13, 16
D-H
 
A
R
Variances from the provisions of § 21.11.060, Dimensional Standards for Sites and Buildings
 
D-H15, 17
 
 
D-H
 
R
Variances from: the district-specific standards of: Ch. 21.04, Zoning Districts;
§ 21.09.040, Zoning Districts;
§ 21.10.040, Zoning Districts, the use-specific standards of: Ch. 21.05, Use Regulations (except § 21.05.040K, Telecommunication Facilities, and section § 21.05.055, Marijuana Establishments);
Ch. 21.07, Development and Design Standards (except § 21.07.020B, Watercourse, Water Body, and Wetland Protection, § 21.07.020C, Steep Slope Development,
§ 21.07.050, Utility Distribution Facilities, and § 21.07.060, Transportation and Connectivity);
§ 21.09.050, Use Regulations; Those subsections of § 21.09.070, Site Development and Design Standards, not reserved to the platting authority or the zoning board of examiners and appeals;
§ 21.09.080, Building Design Standards;
§ 21.10.050, Use Regulations.
§ 21.10.070, Development and Design Standards (except § 21.10.070B, Transportation and Connectivity);
§ 21.11.050, Use Regulations;
Ch. 21.12, Signs
 
D-H17
D-H15
 
 
A
R
Variances from the provisions of § 21.11.070, Development and Design Standards
 
 
D-H15, 17
 
 
A
R
Administrative Variances
 
 
 
 
A
 
D
Verification of Nonconforming Status
 
 
 
 
A
 
D
NOTES:
1 See § 21.03.040, Alcohol-Special Land Use Permit, to determine whether the Assembly or the director is the decision-making body.
2 Only substantive comprehensive plan amendments require a public hearing. See § 21.03.070, Comprehensive Plan Amendments.
3 The appeal body for § 21.03.100E, Improvements Associated with Land Use Permits, is the platting board. Appeals related to provisions in Title 23 are made to the building board of examiners and appeals.
4 An applicant may request application of the minor modification process only once during the review process.
5 See § 21.03.120C.5 for appropriate appeal body.
6 Site selection for municipal facilities is approved by the assembly. See § 21.03.140.
7 See § 21.03.180D for the division of major site plan review decision-making authority.
8 See § 21.03.190, Street and Trail Review.
9 The planning and zoning commission may act as the platting authority for conditional uses that create a subdivision. The planning and zoning commission or the urban design commission may act as the platting authority for major site plan reviews that create a subdivision. The planning and zoning commission may act as the platting authority when a preliminary plat is being considered concurrently with a rezone.
10 The planning and zoning commission or the urban design commission (whichever is the decision-making authority—see § 21.03.180) shall act as the platting authority for a commercial tract whose site plan includes a large retail establishment. The platting board shall be the platting authority for all other commercial tracts.
11 Code amendments relating to Chapter 21.08, Subdivision Standards, require a hearing by the platting board. All code amendments require a hearing by the planning and zoning commission.
12 See § 21.03.230, Vacation of Public and Private Interest in Lands.
13 The planning and zoning commission shall have variance authority over the building tower dimension regulations in § 21.11.060C for all B-2A development sites and for B-2B and B-2C development sites larger than 26,000 square feet.
14 The planning and zoning commission is the decision-making authority for a small area implementation plan that is being considered concurrently with a zoning map amendment and/or when B-1A use types not permitted by the underlying zoning are included per § 21.03.115.
15 The planning and zoning commission shall have variance authority over these sections when such variances are requested as part of a small area implementation plan that is being considered concurrently with a zoning map amendment per § 21.03.115.
16 The urban design shall have variance authority over these sections when such variances are requested as part of a small area implementation plan per § 21.03.115.
17 The planning and zoning commission shall only decide variances when accompanied by a conditional use or a major site plan review per § 21.03.240, except those to be decided by the zoning board of examiners and appeals.
KEY TO ABBREVIATIONS:
ZBEA = Zoning Board of Examiners and Appeals
ASBLY = Anchorage Assembly
BOA = Board of Adjustment
PZC = Planning and Zoning Commission
UDC = Urban Design Commission
PB = Platting Board
MS = Municipal Staff
(AO 2012-124(S), 2-26-2013; AO 2013-117, 12-3-2013; AO No. 2015-36, § 1, 5-14-2015; AO No. 2016-3(S), § 1, 2-23-2016; AO No. 2017-55, § 2, 4-11-2017; AO No. 2018-67(S-1), § 1, 10-9-2018; AO No. 2020-38, § 2, 5-28-2020; AO No. 2021-46(S), § 3, 6-8-2021; AO No. 2022-38, § 1, 4-12-2022; AO 2022-43(S), § 3, 4-12-2022; AO No. 2022-62(S), § 2, 10-11-2022; AO No. 2023-120, § 1, 12-5-2023)
A. 
Recommendation to the assembly. The planning and zoning commission shall make a recommendation to the assembly on the following:
1. 
Comprehensive plan amendments (section 21.03.070);
2. 
Institutional master plans (section 21.03.110);
3. 
Neighborhood or district plans (section 21.03.130);
4. 
Public facility site selection for municipal facilities (section 21.03.140);
5. 
Rezonings (zoning map amendments), to include overlay districts (section 21.03.160); and
6. 
Title 21 text amendments (section 21.03.210).
B. 
Decision-making authority. The planning and zoning commission has decision-making authority over the following:
1. 
Conditional uses (section 21.03.080);
2. 
Preliminary plats, when a conditional use creates a subdivision or requires the vacation of a dedicated public area, and the commission directs in the conditional use approval that it shall act as the platting authority (section 21.03.080F);
3. 
Public facility site selections, except for municipal facilities (section 21.03.140);
4. 
Appeals from the director's decision regarding consistency with an institutional master plan (section 21.03.110F);
5. 
Major site plan reviews for non-residential development with a gross floor area of 100,000 square feet or more, and for residential development of 140 units or more (section 21.03.180D);
6. 
Preliminary plats, when a major site plan under the authority of the planning and zoning commission creates a subdivision or requires the vacation of a dedicated public area, and the commission directs in the major site plan approval that it shall act as the platting authority (section 21.03.180F);
7. 
Draft design study report for new construction and reconstruction of streets of collector class or greater in the Official Streets and Highways Plan (section 21.03.190);
8. 
Commercial tract plats, where the site plan includes a large commercial establishment under the authority of the planning and zoning commission (section 21.03.200E);
9. 
Small area implementation plans when a zoning map amendment is submitted concurrently and/or when B-1A use types not permitted by underlying zoning are included in the proposed small area implementation plan.
10. 
Preliminary plats, when accompanied by a rezone, unless the applicant chooses another platting authority allowed by section 21.02.020; and
11. 
Variances, when accompanied by a conditional use or a major site plan review, except variances authorized to be decided by the zoning board of examiners and appeals.
C. 
Other powers and duties. The planning and zoning commission shall:
1. 
Develop, review, and make recommendations to the assembly regarding policies, plans, and ordinances to implement the municipal function of planning for the economic, social, and land use needs of the community.
2. 
Review and make recommendations to the assembly and school board regarding the annual capital improvement program of the municipality and school district.
3. 
Review and make recommendations to the mayor regarding the annual work program of the department.
4. 
Promulgate regulations to implement or make specific the provisions of this title, except provisions of Chapter 21.08, Subdivision Standards, which are reserved to the platting board.
5. 
Exercise such other powers, and perform such other duties, as are provided by law.
D. 
Requirements for commission membership and quorums.[1]
1. 
A majority of the full membership of the commission shall constitute a quorum for the transaction of business.
2. 
Action by the commission shall require the favorable vote of a majority of the full membership of the commission.
3. 
Full membership means nine commissioners, less the number of commissioners excused for conflicts of interest.
[1]
Editor's note — Subsection D was formerly AMCR § R21.10.203, relocated here by AO No. 2020-35.
(AO 2012-124(S), 2-26-2013; AO 2013-117, 12-3-2013; AO No. 2020-35, § 1, 4-14-2020; AO No. 2020-38, § 2, 5-28-2020; AO No. 2022-38, § 1, 4-12-2022; AO No. 2023-120(S), § 2, 12-5-2023)
A. 
Decision-making authority. The urban design commission has decision-making authority over the following:
1. 
Appeals of administrative site plan reviews (section 21.03.180C);
2. 
Major site plan reviews for non-residential development with a gross floor area of less than 100,000 square feet, and for residential development of fewer than 140 units (section 21.03.180D);
3. 
Preliminary plats, when a major site plan review under the authority of the urban design commission creates a subdivision or requires the vacation of a dedicated public area, and the commission directs in the major site plan approval that it shall act as the platting authority (section 21.03.180F);
4. 
Plans in hand design drawings review for new construction and reconstruction of streets of collector classification or greater on the Official Streets and Highways Plan (section 21.03.190);
5. 
Commercial tract plats, where the site plan includes a large commercial establishment under the authority of the urban design commission (section 21.03.200E);
6. 
Variances from:
a. 
The district-specific standards of Chapter 21.04, Zoning Districts, Section 21.09.040, Zoning Districts, and Section 21.10.040, Zoning Districts;
b. 
The use-specific standards of Chapter 21.05, Use Regulations (except section 21.05.040K, telecommunication facilities, and Section 21.05.055, Marijuana Establishments), Section 21.09.050, Use Regulations, and Section 21.10.050, Use Regulations;
c. 
Chapter 21.07, Development and Design Standards (except section 21.07.020B, watercourse, water body, and wetland protection, section 21.07.020C, steep slope development, Section 21.07.050, Utility Distribution Facilities, and section 21.07.060, Transportation and Connectivity);
d. 
Those provisions of Section 21.09.070, Site Development and Design Standards, for which variance authority is not given to the platting authority or the zoning board of examiners and appeals;
e. 
Section 21.09.080, Building Design Standards;
f. 
Section 21.10.070, Development and Design Standards (except section 21.10.070B, Transportation and Connectivity);
g. 
Section 21.11.070, Development and Design Standards; and
h. 
Chapter 21.12, Signs.
7. 
Appeals of the director's decision regarding section 21.13.060B, Bringing Characteristics Into Compliance (section 21.03.050).
8. 
Small area implementation plan (section 21.03.115).
B. 
Other powers and duties. The urban design commission shall:
1. 
Advise the mayor, assembly, and planning and zoning commission regarding urban design, northern climate design, and winter city design matters, including design-related amendments to the comprehensive plan and Title 21.
2. 
Review and make recommendations regarding any entitlement requests, in accordance with authority delegated by the planning and zoning commission or platting board under this title.
3. 
Perform those duties stated in Title 7, relating to the art funding requirements for public buildings and facilities.
4. 
Designate historic signs pursuant to section 21.13.070F.
5. 
Exercise such other powers, and perform such other duties, as are provided by law.
C. 
Requirements for commission membership and quorums.[1]
1. 
A majority of the full membership of the commission shall constitute a quorum for the transaction of business.
2. 
Action by the commission shall require the favorable vote of a majority of the full membership of the commission.
3. 
Full membership means nine commissioners, less the number of commissioners excused for conflicts of interest.
[1]
Editor's note — Subsection C was formerly AMCR § R21.13.230, relocated here by AO No. 2020-35.
(AO 2012-124(S), 2-26-2013; AO 2013-117, 12-3-2013; AO No. 2015-36, § 2, 5-14-2015; AO No. 2017-55, § 3, 4-11-2017; AO No. 2018-67(S-1), § 2, 10-9-2018; AO No. 2020-35, § 2, 4-14-2020; AO No. 2020-38, § 2, 5-28-2020; AO No. 2021-46(S), § 4, 6-8-2021)
A. 
Decision-making authority. The platting board has decision-making authority over the following:
1. 
Preliminary plats (except for abbreviated plats and in those situations where a different board or commission acts as the platting authority—see section 21.03.080F, platting for conditional uses, and section 21.03.180F, platting for site plans) (section 21.03.200);
2. 
Commercial tract plats, when not included in a large commercial establishment site plan review (section 21.03.200E);
3. 
Vacations of public and private interest in lands, where the platting board is the platting authority (section 21.03.230C);
4. 
Variances from, except in situations where a different board or commission acts as the platting authority—see section 21.03.080F, platting for conditional uses, and section 21.03.180F, platting for site plans:
a. 
The provisions of Chapter 21.08, Subdivision Standards;
b. 
Section 21.07.020C, steep slope development;
c. 
Section 21.07.060, Transportation and Connectivity;
d. 
Section 21.09.070C, hazard areas;
e. 
Section 21.09.070F, transportation and connectivity;
f. 
Section 21.09.070G.1, street and trail lighting standards;
g. 
Section 21.09.070H, pedestrian circulation;
h. 
Section 21.10.070B, transportation and connectivity; and
i. 
Section 21.10.080, Subdivision Standards;
5. 
Modification or removal of plat note(s) (section 21.03.200G);
6. 
Appeals of the following decisions:
a. 
Land use permits under section 21.03.100E, improvements associated with land use permits;
b. 
Record of survey maps (section 21.03.150);
c. 
Abbreviated plats (section 21.03.200D);
d. 
Right-of-way acquisition plats (section 21.03.200F); and
e. 
Vacations of public and private interest in lands, where the platting officer is the platting authority (section 21.03.230).
B. 
Other powers and duties. The platting board shall:
1. 
Interpret or make specific the provisions of Chapter 21.08, Subdivision Standards.
2. 
Review and make recommendations to the assembly regarding all proposed amendments to Chapter 21.08, Subdivision Standards.
3. 
Authorize extensions of subdivision agreements as provided in section 21.08.060C, time limit for completion of improvements.
4. 
Exercise such other powers, and perform such other duties, as are provided by law.
C. 
Requirements for board membership and quorums.[1]
1. 
A majority of the full membership of the board shall constitute a quorum for the transaction of business.
2. 
Action by the board shall require the favorable vote of a majority of the full membership of the board.
3. 
Full membership means nine board members, less the number of board members excused for conflicts of interest.
[1]
Editor's note — Subsection C was formerly AMCR § R21.11.203, relocated here by AO No. 2020-35.
(AO 2012-124(S), 2-26-2013; AO 2013-117, 12-3-2013; AO No. 2015-36, § 3, 5-14-2015; AO No. 2020-35, § 3, 4-14-2020)
A. 
Decision-making authority. The zoning board of examiners and appeals has decision-making authority over the following:
1. 
Appeals pursuant to section 21.03.050B;
2. 
Variances from:
a. 
Chapter 21.06, Dimensional Standards and Measurements (except section 21.06.030D.9, airport height regulations);
b. 
Section 21.05.040K, telecommunication facilities;
c. 
Section 21.07.020B, watercourse, water body, and wetland protection;
d. 
Section 21.07.050, Utility Distribution Facilities;
e. 
Section 21.09.060, Dimensional Standards;
f. 
Section 21.09.070J, utilities and utility equipment standards;
g. 
Section 21.10.060, Dimensional Standards;
h. 
Section 21.11.060, Dimensional Standards for Sites and Buildings; and
i. 
Chapter 21.13, Nonconformities;
3. 
Overcoming presumption of abandonment pursuant to section 21.13.030E; and
4. 
Time extensions for amortized signs, pursuant to section 21.13.070G.
B. 
Other powers and duties. The zoning board of examiners and appeals shall:
1. 
Adopt general rules or make findings in specific cases regarding proposed changes of nonconforming uses, pursuant to section 21.13.030B, change of use.
2. 
Exercise such other powers, and perform such other duties, as are provided by law.
C. 
Subpoenas. The zoning board of examiners and appeals has the right to subpoena witnesses and documents using a form provided by the municipal clerk and submitted to the clerk for issuance at least five working days before the date of the hearing.
D. 
Requirements for board membership and quorums.[1]
1. 
A majority of the full membership of the board shall constitute a quorum for the transaction of business.
2. 
Action by the board shall require the favorable vote of a majority of the full membership of the board.
3. 
Full membership means nine board members, less the number of board members excused for conflicts of interest.
[1]
Editor's note — Subsection D was formerly AMCR § R21.12.230, relocated here by AO No. 2020-35.
(AO 2012-124(S), 2-26-2013; AO 2013-117, 12-3-2013; AO No. 2015-36, § 4, 5-14-2015; AO No. 2018-67(S-1), § 3, 10-9-2018; AO No. 2020-35, § 4, 4-14-2020; AO No. 2020-38, § 2, 5-28-2020; AO No. 2023-120, § 3, 12-5-2023)
A. 
There is a board of adjustment, which shall consist of five members. A panel of three members convened by the chair of the board shall hear and decide each case appealed to the board. Members are nominated by the mayor and confirmed by two-thirds vote of the entire membership of the assembly for three-year staggered terms. The board members shall be knowledgeable and experienced in administrative law and in the provisions of Title 21 of this Code.
B. 
Public comment on board member appointment. When transmitting to the assembly for confirmation the name of appointees to the board of adjustment, the mayor shall cause a notice of a ten-day period inviting public comment on the qualifications of such appointees to be published. The notice shall advise that comments shall be in writing and filed with the municipal clerk. Upon receipt or at the end of the ten-day period, the municipal clerk shall forward comments received to the mayor and the assembly. The assembly shall not take action on any appointment to the boards until after the close of the public comment period.
C. 
Powers and duties. The board of adjustment has the responsibilities set forth in section 21.03.050A.
D. 
Subpoenas. The board of adjustment has the right to subpoena witnesses and documents using a form provided by the municipal clerk and submitted to the clerk for issuance at least five working days before the date of the hearing.
(AO 2012-124(S), 2-26-2013; AO No. 2021-109, § 2, 11-1-2021)
A. 
Powers and duties.
1. 
The geotechnical advisory commission shall serve as a technical advisory board in the municipality.
2. 
The commission shall act in an advisory capacity to the assembly, the mayor, boards, commissions, and heads of municipal departments and agencies, and shall have the following responsibilities:
a. 
To make recommendations and give advice on geotechnical engineering issues and natural hazards risk mitigation.
b. 
To recommend and review special studies relating to geotechnical engineering and natural hazards risk mitigation issues.
c. 
To act in an advisory capacity regarding proposed development located in high or moderate snow avalanche hazard zones, in areas designated with high or very high susceptibility to seismically induced ground failure, and in areas susceptible to other natural hazards.
(AO 2012-124(S), 2-26-2013)
A. 
Decision-making authority. The assembly has the following decision-making authority under this title:
1. 
Special land use permit for alcohol—For beverage dispensary and package store liquor licenses (section 21.03.040);
2. 
Comprehensive plan amendments (section 21.03.070);
3. 
Special land use permits for marijuana and associated variances from AMC Section 21.05.055 (section 21.03.105);
4. 
Institutional master plans (section 21.03.110);
5. 
Reinvestment focus areas (section 21.03.116);
6. 
Neighborhood or district plans (section 21.03.130);
7. 
Public facility site selection for municipal facilities (section 21.03.140);
8. 
Rezonings (zoning map amendments), to include overlay districts (section 21.03.160);
9. 
Title 21 text amendments (section 21.03.210);
10. 
Appeals on public facility site selections for non-municipal facilities (section 21.03.140); and
11. 
Any other action not delegated to the planning and zoning commission, platting board, zoning board of examiners and appeals, board of adjustment, urban design commission, or municipal staff, as the assembly may deem desirable and necessary to implement the provisions of this title.
B. 
Land use procedure.
1. 
The land use review and approval procedures specified in Chapter 21.03, Review and Approval Procedures, supplement the assembly's procedures under Title 2.
2. 
Where a board or commission has authority under this title to review and comment on a land use matter, the assembly shall not take final action on the matter until it has received and taken notice of the review comments and recommendations of the board or commission.
(AO 2012-124(S), 2-26-2013; AO No. 2016-3(S), § 2, 2-23-2016; AO No. 2017-55, § 4, 4-11-2017; AO No. 2022-62(S), § 3, 10-11-2022)
Municipal departments shall have the review and decision-making responsibilities set forth in this chapter and other sections of this title, to be carried out in accordance with the terms of this title. The departments also shall have such additional powers and duties as may be set forth in other ordinances, rules, and operating procedures of the municipality.
(AO 2012-124(S), 2-26-2013)