Alaska Statutes
Chapter 45. Municipal Taxation
Article 1. Municipal Property Tax.

Sec. 29.45.010. Property tax. - (a) A unified municipality may levy a property tax. A...

Sec. 29.45.020. Taxpayer notice. - (a) If a municipality levies and collects property taxes, the...

Sec. 29.45.030. Required exemptions. - (a) The following property is exempt from general taxation: (1)...

Sec. 29.45.040. Property tax equivalency payments. - (a) A resident of the state who rents a permanent...

Sec. 29.45.046. River habitat protection tax credit. - (a) Unless prohibited by municipal charter, a municipality may by...

Sec. 29.45.047. Air quality improvement tax credit. - A municipality may by ordinance provide for a single or...

Sec. 29.45.049. Energy efficient construction tax credit. - A municipality may by ordinance provide for a single or...

Sec. 29.45.050. Optional exemptions and exclusions. - (a) A municipality may exclude or exempt or partially exempt...

Sec. 29.45.051. Tax deferral for certain subdivided property. - (a) A municipality may by ordinance permit deferral of payment...

Sec. 29.45.052. Tax deferral for primary residences. - (a) A municipality may by ordinance provide for the deferral...

Sec. 29.45.053. Exemption for certain residences of law enforcement officers. - (a) A municipality may, by ordinance, provide for the designation...

Sec. 29.45.055. Levy of flat tax on personal property. - (a) A municipality may by ordinance levy a flat tax...

Sec. 29.45.060. Farm or agricultural land. - (a) Farm use land included in a farm unit and...

Sec. 29.45.062. Land subject to a conservation easement. - (a) Land that is subject to a conservation easement created...

Sec. 29.45.065. Assessment of private airports open for public use. - (a) A municipality may provide by ordinance that airports located...

Sec. 29.45.070. Mobile homes. - Mobile homes, trailers, house trailers, trailer coaches, and similar property...

Sec. 29.45.080. Tax on oil and gas production and pipeline property. - (a) A municipality may levy and collect taxes on taxable...

Sec. 29.45.090. Tax limitation. - (a) A municipality may not, during a year, levy an...

Sec. 29.45.100. No limitations on taxes to pay bonds. - The limitations provided for in AS 29.45.080 - 29.45.090 do...

Sec. 29.45.101. Limitation on taxation of fuel. - A municipality may not levy or collect a property tax...

Sec. 29.45.103. Taxation records. - (a) Municipal records dealing with assessment, valuation, or taxation may...

Sec. 29.45.105. Errors in taxation procedures. - (a) If a municipality receives a notice from the state...

Sec. 29.45.110. Full and true value. - (a) The assessor shall assess property at its full and...

Sec. 29.45.120. Returns. - (a) The municipality may require each person having ownership or...

Sec. 29.45.130. Independent investigation. - (a) The assessor is not bound to accept a return...

Sec. 29.45.140. Violations; authorization to prescribe penalties by ordinance. - For knowingly failing to file a tax statement required by...

Sec. 29.45.150. Reevaluation. - A systematic reevaluation of taxable real and personal property undertaken...

Sec. 29.45.160. Assessment roll. - (a) The assessor shall prepare an annual assessment roll. The...

Sec. 29.45.170. Assessment notice. - (a) The assessor shall give each person named in the...

Sec. 29.45.180. Corrections. - (a) A person receiving an assessment notice shall advise the...

Sec. 29.45.190. Appeal. - (a) A person whose name appears on the assessment roll...

Sec. 29.45.200. Board of equalization. - (a) The governing body sits as a board of equalization...

Sec. 29.45.210. Hearing. - (a) If an appellant fails to appear, the board of...

Sec. 29.45.220. Supplementary assessment rolls. - The assessor shall include property omitted from the assessment roll...

Sec. 29.45.230. Tax adjustments on property affected by a disaster. - (a) The municipality may by ordinance provide for assessment or...

Sec. 29.45.240. Establishment of levy and determination of rate. - (a) The power granted to a municipality to assess, levy,...

Sec. 29.45.250. Rates of penalty and interest. - (a) A penalty not to exceed 20 percent of the...