Alaska Statutes
Article 1. Municipal Property Tax.
Sec. 29.45.100. No limitations on taxes to pay bonds.

The limitations provided for in AS 29.45.080 - 29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied without limitation as to rate or amount, regardless of whether the bonds are in default or in danger of default.

Structure Alaska Statutes

Alaska Statutes

Title 29. Municipal Government

Chapter 45. Municipal Taxation

Article 1. Municipal Property Tax.

Sec. 29.45.010. Property tax.

Sec. 29.45.020. Taxpayer notice.

Sec. 29.45.030. Required exemptions.

Sec. 29.45.040. Property tax equivalency payments.

Sec. 29.45.046. River habitat protection tax credit.

Sec. 29.45.047. Air quality improvement tax credit.

Sec. 29.45.049. Energy efficient construction tax credit.

Sec. 29.45.050. Optional exemptions and exclusions.

Sec. 29.45.051. Tax deferral for certain subdivided property.

Sec. 29.45.052. Tax deferral for primary residences.

Sec. 29.45.053. Exemption for certain residences of law enforcement officers.

Sec. 29.45.055. Levy of flat tax on personal property.

Sec. 29.45.060. Farm or agricultural land.

Sec. 29.45.062. Land subject to a conservation easement.

Sec. 29.45.065. Assessment of private airports open for public use.

Sec. 29.45.070. Mobile homes.

Sec. 29.45.080. Tax on oil and gas production and pipeline property.

Sec. 29.45.090. Tax limitation.

Sec. 29.45.100. No limitations on taxes to pay bonds.

Sec. 29.45.101. Limitation on taxation of fuel.

Sec. 29.45.103. Taxation records.

Sec. 29.45.105. Errors in taxation procedures.

Sec. 29.45.110. Full and true value.

Sec. 29.45.120. Returns.

Sec. 29.45.130. Independent investigation.

Sec. 29.45.140. Violations; authorization to prescribe penalties by ordinance.

Sec. 29.45.150. Reevaluation.

Sec. 29.45.160. Assessment roll.

Sec. 29.45.170. Assessment notice.

Sec. 29.45.180. Corrections.

Sec. 29.45.190. Appeal.

Sec. 29.45.200. Board of equalization.

Sec. 29.45.210. Hearing.

Sec. 29.45.220. Supplementary assessment rolls.

Sec. 29.45.230. Tax adjustments on property affected by a disaster.

Sec. 29.45.240. Establishment of levy and determination of rate.

Sec. 29.45.250. Rates of penalty and interest.