(a) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person's property. The assessor may correct errors or omissions in the roll before the board of equalization hearing.
(b) If errors found in the preparation of the assessment roll are adjusted, the assessor shall mail a corrected notice allowing 30 days for appeal to the board of equalization.
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.