ANCHORAGE, Alaska – 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-size 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.

Palin’s attorney, Thomas Van Flein, said it is not property owners’ responsibility 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.”

Matanuska-Susitna Borough Dave Dunivan, however, said owners are required by state law to report omissions or errors in their tax assessments.

“This is another blatant attempt to manufacture a story about the Palins following more defamatory swipes,” a Palin spokeswoman said in an e-mail to the Associated Press.