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Article 1. Municipal Property Tax.
Sec. 29.45.010. Property tax. - (a) A unified municipality may levy a property tax. A...
Sec. 29.45.020. Taxpayer notice. - (a) If a municipality levies and collects property taxes, the...
Sec. 29.45.030. Required exemptions. - (a) The following property is exempt from general taxation: (1)...
Sec. 29.45.040. Property tax equivalency payments. - (a) A resident of the state who rents a permanent...
Sec. 29.45.046. River habitat protection tax credit. - (a) Unless prohibited by municipal charter, a municipality may by...
Sec. 29.45.047. Air quality improvement tax credit. - A municipality may by ordinance provide for a single or...
Sec. 29.45.049. Energy efficient construction tax credit. - A municipality may by ordinance provide for a single or...
Sec. 29.45.050. Optional exemptions and exclusions. - (a) A municipality may exclude or exempt or partially exempt...
Sec. 29.45.051. Tax deferral for certain subdivided property. - (a) A municipality may by ordinance permit deferral of payment...
Sec. 29.45.052. Tax deferral for primary residences. - (a) A municipality may by ordinance provide for the deferral...
Sec. 29.45.053. Exemption for certain residences of law enforcement officers. - (a) A municipality may, by ordinance, provide for the designation...
Sec. 29.45.055. Levy of flat tax on personal property. - (a) A municipality may by ordinance levy a flat tax...
Sec. 29.45.060. Farm or agricultural land. - (a) Farm use land included in a farm unit and...
Sec. 29.45.062. Land subject to a conservation easement. - (a) Land that is subject to a conservation easement created...
Sec. 29.45.065. Assessment of private airports open for public use. - (a) A municipality may provide by ordinance that airports located...
Sec. 29.45.070. Mobile homes. - Mobile homes, trailers, house trailers, trailer coaches, and similar property...
Sec. 29.45.080. Tax on oil and gas production and pipeline property. - (a) A municipality may levy and collect taxes on taxable...
Sec. 29.45.090. Tax limitation. - (a) A municipality may not, during a year, levy an...
Sec. 29.45.100. No limitations on taxes to pay bonds. - The limitations provided for in AS 29.45.080 - 29.45.090 do...
Sec. 29.45.101. Limitation on taxation of fuel. - A municipality may not levy or collect a property tax...
Sec. 29.45.103. Taxation records. - (a) Municipal records dealing with assessment, valuation, or taxation may...
Sec. 29.45.105. Errors in taxation procedures. - (a) If a municipality receives a notice from the state...
Sec. 29.45.110. Full and true value. - (a) The assessor shall assess property at its full and...
Sec. 29.45.120. Returns. - (a) The municipality may require each person having ownership or...
Sec. 29.45.130. Independent investigation. - (a) The assessor is not bound to accept a return...
Sec. 29.45.140. Violations; authorization to prescribe penalties by ordinance. - For knowingly failing to file a tax statement required by...
Sec. 29.45.150. Reevaluation. - A systematic reevaluation of taxable real and personal property undertaken...
Sec. 29.45.160. Assessment roll. - (a) The assessor shall prepare an annual assessment roll. The...
Sec. 29.45.170. Assessment notice. - (a) The assessor shall give each person named in the...
Sec. 29.45.180. Corrections. - (a) A person receiving an assessment notice shall advise the...
Sec. 29.45.190. Appeal. - (a) A person whose name appears on the assessment roll...
Sec. 29.45.200. Board of equalization. - (a) The governing body sits as a board of equalization...
Sec. 29.45.210. Hearing. - (a) If an appellant fails to appear, the board of...
Sec. 29.45.220. Supplementary assessment rolls. - The assessor shall include property omitted from the assessment roll...
Sec. 29.45.230. Tax adjustments on property affected by a disaster. - (a) The municipality may by ordinance provide for assessment or...
Sec. 29.45.240. Establishment of levy and determination of rate. - (a) The power granted to a municipality to assess, levy,...
Sec. 29.45.250. Rates of penalty and interest. - (a) A penalty not to exceed 20 percent of the...
Article 2. Enforcement of Tax Liens.
Sec. 29.45.290. Validity. - Certified assessment and tax rolls are valid and binding on...
Sec. 29.45.295. Collection of delinquent taxes on certain governmental property. - AS 29.45.300 - 29.45.490 do not apply to property taxable...
Sec. 29.45.300. Tax liability. - (a) The owner of assessed personal property is personally liable...
Sec. 29.45.310. Enforcement of personal property tax liens by distraint and sale. - (a) A lien for personal property taxes may be enforced...
Sec. 29.45.320. Real property tax collection. - (a) The municipality shall enforce delinquent real property tax liens...
Sec. 29.45.330. Foreclosure list. - (a) A municipality shall (1) annually present a petition for...
Sec. 29.45.340. Clearing delinquencies. - During the publication or posting of the foreclosure list and...
Sec. 29.45.350. List to lienholder. - A holder of a mortgage or other lien on real...
Sec. 29.45.360. General foreclosure. - A municipality shall bring one general foreclosure proceeding in rem...
Sec. 29.45.370. Answer and objection. - A person having an interest in a lot on the...
Sec. 29.45.380. Judgment. - The court shall in a proper case give judgment and...
Sec. 29.45.390. Transfer and appeal. - (a) Foreclosed properties are transferred to the municipality for the...
Sec. 29.45.400. Redemption period. - Properties transferred to the municipality are held by the municipality...
Sec. 29.45.410. Effect. - Receipt of redemption money by the municipality releases the judgment...
Sec. 29.45.420. Additional liens. - If a property included in a foreclosure list is removed...
Sec. 29.45.430. Possession during redemption period. - Foreclosure does not affect the former owner's right to possession...
Sec. 29.45.440. Expiration. - (a) At least 30 days before the expiration of the...
Sec. 29.45.450. Deed to borough or city. - (a) Unredeemed property in the area of the borough outside...
Sec. 29.45.460. Disposition and sale of foreclosed property. - (a) The municipality shall determine by ordinance whether foreclosed property...
Sec. 29.45.470. Repurchase by record owner. - (a) The record owner at the time of tax foreclosure...
Sec. 29.45.480. Proceeds of tax sale. - (a) On sale of foreclosed real or personal property the...
Sec. 29.45.490. Payment of taxes upon public utilization. - If a municipality takes title to tax-foreclosed property for a...
Sec. 29.45.500. Refund of taxes. - (a) If a taxpayer pays taxes under protest, the taxpayer...
Article 3. City Property Tax.
Sec. 29.45.550. Cities outside boroughs. - Home rule and first class cities outside boroughs may assess,...
Sec. 29.45.560. Cities inside boroughs. - Home rule and first class cities inside boroughs may levy...
Sec. 29.45.580. Differential tax zones. - A city may by ordinance establish, alter, and abolish differential...
Sec. 29.45.590. Limited property taxing power for second class cities. - A second class city may by referendum levy property taxes...
Sec. 29.45.600. Combining property tax with incorporation of a second class city. - A petition for second class city incorporation may request that...
Article 4. Borough Sales and Use Tax.
Sec. 29.45.650. Sales and use tax. - (a) Except as provided in AS 04.21.010(c), AS 29.45.750, and...
Sec. 29.45.660. Notice of sales and use tax. - (a) If the borough levies and collects only a sales...
Sec. 29.45.670. Referendum, adoption, and modification. - A new sales and use tax or an increase in...
Sec. 29.45.680. Combining sales and use tax with incorporation of a borough. - A petition for incorporation of a borough may request that...
Article 5. City Sales and Use Tax.
Sec. 29.45.700. Power of levy. - (a) A city in a borough that levies and collects...
Sec. 29.45.710. Combining sales and use tax with incorporation of a second class city. - A petition for incorporation of a second class city may...
Article 6. Mobile Telecommunications Sourcing Act.
Sec. 29.45.750. Mobile Telecommunications Sourcing Act. - (a) The provisions of 4 U.S.C. 116 - 126 (Mobile...
Article 7. General Provisions.
Sec. 29.45.800. Applicability of AS 29.45.010 - 29.45.560. - AS 29.45.010 - 29.45.560 apply to home rule and general...
Sec. 29.45.810. Exemption from municipal taxation. - (a) A party to a contract approved by the legislature...
Sec. 29.45.820. Taxes or fees on transportation by certain air carriers prohibited. - Notwithstanding other provisions of law, a municipality may not levy...