(a) The assessor shall prepare an annual assessment roll. The roll must contain
(1) a description of all property subject to an ad valorem tax;
(2) the assessed value of all property subject to an ad valorem tax;
(3) the names and addresses of persons with property subject to an ad valorem tax.
(b) The assessor may list real property by any description that may be made certain. Real property is assessed to the record owner. The district recorder shall at least monthly provide the assessor a copy of each recorded change of ownership showing the name and mailing address of the owner and the name and mailing address of the person recording the change of ownership. Other persons having an interest in the property may be listed on the assessment records with the owner. The person in whose name property is listed as owner is conclusively presumed to be the legal record owner. If the property owner is unknown, the property may be assessed to “unknown owner”. An assessment is not invalidated by a mistake, omission, or error in the name of the owner, if the property is correctly described.
Structure Alaska Statutes
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Article 1. Municipal 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. 29.45.080. 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. 29.45.130. Independent investigation.
Sec. 29.45.140. Violations; authorization to prescribe penalties by ordinance.
Sec. 29.45.160. Assessment roll.
Sec. 29.45.170. Assessment notice.
Sec. 29.45.200. Board of equalization.
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.