Home rule and first class cities outside boroughs may assess, levy, and collect a property tax. A property tax if levied must be assessed, levied, and collected as provided by AS 29.45.010 - 29.45.500.
Structure Alaska Statutes
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Sec. 29.45.550. Cities outside boroughs.
Sec. 29.45.560. Cities inside boroughs.
Sec. 29.45.580. Differential tax zones.
Sec. 29.45.590. Limited property taxing power for second class cities.
Sec. 29.45.600. Combining property tax with incorporation of a second class city.