(a) On or before March 1 of each year, the department shall send to every owner of taxable property named in the assessment roll a notice of assessment, showing the assessed value of the property. Notice of assessment is effective on the date of mailing.
(b) The department shall send to a municipality a copy of the notice of assessment on any taxable property that is assessed under the provisions of this chapter and that is located in the municipality and on which a tax is authorized under AS 43.56.010(b).
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 56. Oil and Gas Exploration, Production, and Pipeline Transportation Property Taxes
Sec. 43.56.018. Property tax education credit. [See delayed repeal note.]
Sec. 43.56.030. In place of other taxes.
Sec. 43.56.040. State Assessment Review Board.
Sec. 43.56.050. Per diem and expenses.
Sec. 43.56.080. Investigation.
Sec. 43.56.090. Assessment roll.
Sec. 43.56.100. Assessment notice.
Sec. 43.56.110. Appeal to the department.
Sec. 43.56.120. Appeal to the board.
Sec. 43.56.130. Hearings of the board.
Sec. 43.56.135. Certification.
Sec. 43.56.140. Supplementary assessment rolls.
Sec. 43.56.150. Collection and deposit.