updated 3/23/2010 8:20:29 PM ET 2010-03-24T00:20:29

Two large cabins on a backcountry plot partially owned by former Alaska Gov. Sarah Palin have been appraised for property tax purposes for the first time since their construction began several years ago.

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No taxes have been paid on the structures because local officials learned about them last month.

The cabins, a garage-workshop and a sauna have increased the assessed value of the 10-acre site to $111,700, compared with the 2009 appraisal of $12,000.

Officials with the local government say 2010 property taxes have not been calculated.

The Palin property is near Safari Lake — an undeveloped area near Denali State Park — and owned by the 2008 Republican vice presidential candidate, her husband Todd Palin, and a family friend, Scott Richter.

The issue came up when local tax officials conducted a scheduled aerial survey of properties in the area in February. The area is accessible only by floatplane, snowmobile or four-wheeler.

Dave Dunivan, the assessor for the Matanuska-Susitna Borough, said such a survey had not been done there in five years, before construction started on the cabins.

The matter first appeared in February on an Alaska political blog site, Mudflats, which has been critical of Palin, the 2008 Republican vice presidential candidate. Palin resigned as governor last summer and has since written a best-selling memoir.

Palin's attorney, Thomas Van Flein said in February that work was still being done on the cabins, but both are usable. He said construction began on one of the cabins in 2006, but he didn't know when construction started on the second one.

The size of large homes
The two parcels of land, separated by one lot, total 25 acres and had a combined value of $30,000 in 2007 through 2009, according to assessment records.

The cabins are the size of large homes rather than the average backcountry cabin, but square footage estimates were not immediately available.

Local real estate broker, Claus Steigler, said most cabins in the area are closer to the 500-square-foot range. Because they are in a hard to reach area, they generally sell for only $40,000 to $60,000, including the land.

One large log cabin reachable by road is listed at $229,000, but it's still on the market after two years, Steigler said.

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