A city may by ordinance establish, alter, and abolish differential tax zones to provide and levy property taxes for services not provided generally in the city or a different level of service than that provided generally in the city.
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.