ANCHORAGE, Alaska (AP) — Records show that Sarah Palin hasn’t paid any property taxes on cabins that have been built on two backcountry plots partially owned by the former Alaska governor.

There are no tax assessments for the two-story, house-sized cabins, a workshop and a sauna spotted Thursday in an aerial survey. Property taxes totaling $156.13 were paid on the land in 2009 — but that bill did not include anything for the structures because the local assessor didn’t know about the new construction nearly 100 miles north of Anchorage.

The issue has attracted the attention of local tax officials who conducted the scheduled aerial survey of properties in the area on Thursday. 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.

Palin’s attorney, Thomas Van Flein, said it is not the responsibility of property owners to report structures that go up on their land.

“It is the borough’s job,” he said in an e-mail.

“The property taxes on this parcel are fully paid and have never been delinquent.”