Sec. 29.45.750. Mobile Telecommunications Sourcing Act.
(a) The provisions of 4 U.S.C. 116 – 126 (Mobile Telecommunications Sourcing Act) are incorporated in this chapter by reference and have effect as though fully set out in this chapter. (b) A municipality that levies and collects a sales tax on mobile telecommunications services shall do so in accordance with the provisions of 4 […]
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 law municipalities.
Sec. 29.45.810. Exemption from municipal taxation.
(a) A party to a contract approved by the legislature as a result of submission of a proposed contract developed under AS 43.82 or as a result of acts by the legislature in implementing the purposes of AS 43.82, and the property, gas, products, and activities associated with the approved qualified project that is subject […]
Sec. 29.45.820. Taxes or fees on transportation by certain air carriers prohibited.
Notwithstanding other provisions of law, a municipality may not levy or collect a tax or fee on the air transportation of individuals or goods by a federally certificated air carrier other than a tax or fee authorized under 49 U.S.C. 40116(e) or 40117. This section applies to home rule and general law municipalities.
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 request that a sales and use tax proposal be placed on the same ballot. The petition must state the proposed tax rate. The petition may request that incorporation be dependent on the passage of the tax proposition. If so, the incorporation proposition fails if the […]
Sec. 29.45.460. Disposition and sale of foreclosed property.
(a) The municipality shall determine by ordinance whether foreclosed property deeded to the municipality shall be retained for a public purpose. The ordinance must contain the legal description of the property, the address or a general description of the property sufficient to provide the public with notice of its location, and the name of the […]
Sec. 29.45.470. Repurchase by record owner.
(a) The record owner at the time of tax foreclosure of property acquired by a municipality, or the assigns of that record owner, may, within 10 years and before the sale or contract of sale of the tax-foreclosed property by the municipality, repurchase the property. The municipality shall sell the property for the full amount […]
Sec. 29.45.480. Proceeds of tax sale.
(a) On sale of foreclosed real or personal property the municipality shall divide the proceeds less cost of collection between the borough and the city having unpaid taxes against the property. The division is in proportion to the respective municipal taxes against the property at the time of foreclosure. (b) If tax-foreclosed real property that […]
Sec. 29.45.490. Payment of taxes upon public utilization.
If a municipality takes title to tax-foreclosed property for a public purpose, the municipality shall satisfy unpaid taxes and assessments against the property held by other municipalities, with accrued interest but without penalty. If the amount required to satisfy the unpaid taxes and assessments exceeds the assessed value of the property, the municipality shall pay […]
Sec. 29.45.500. Refund of taxes.
(a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the municipality for recovery of the taxes. If judgment for recovery is given against the municipality, or, if in the absence of suit, it becomes obvious to the governing body that judgment for recovery of the taxes […]