Sec. 29.45.150. Reevaluation.
A systematic reevaluation of taxable real and personal property undertaken by the assessor, whether of specific areas in which real property is located or of specific classes of real or personal property to be assessed, shall be made only in accordance with a resolution or other act of the municipality directing a systematic reevaluation of […]
Sec. 29.45.055. Levy of flat tax on personal property.
(a) A municipality may by ordinance levy a flat tax on personal property that has been totally exempted from ad valorem taxes under AS 29.45.050(b). A municipality that levies a flat tax may classify the property as to type based on any characteristic and tax each item of property of the same type at a […]
Sec. 29.45.160. Assessment roll.
(a) The assessor shall prepare an annual assessment roll. The roll must contain (1) a description of all property subject to an ad valorem tax; (2) the assessed value of all property subject to an ad valorem tax; (3) the names and addresses of persons with property subject to an ad valorem tax. (b) The […]
Sec. 29.45.060. Farm or agricultural land.
(a) Farm use land included in a farm unit and not dedicated or being used for nonfarm purposes shall be assessed on the basis of full and true value for farm use and may not be assessed as if subdivided or used for some other nonfarm purpose. The assessor shall maintain records valuing the land […]
Sec. 29.45.170. Assessment notice.
(a) The assessor shall give each person named in the assessment roll a notice of assessment showing the assessed value of the person’s property that is subject to an ad valorem tax. On each notice is printed a brief summary of the dates when taxes are payable, delinquent, and subject to penalty and interest, and […]
Sec. 29.45.062. Land subject to a conservation easement.
(a) Land that is subject to a conservation easement created under AS 34.17.010 – 34.17.060 and used consistent with the conservation easement shall be assessed on the basis of full and true value for use subject to the conservation easement and may not be assessed as though it was not subject to the conservation easement. […]
Sec. 29.45.180. Corrections.
(a) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person’s property. The assessor may correct errors or omissions in the roll before the board of equalization hearing. (b) If errors found in the preparation of the assessment roll are adjusted, the assessor shall mail […]
Sec. 29.45.065. Assessment of private airports open for public use.
(a) A municipality may provide by ordinance that airports located on private land and open and available for public use may be assessed at full and true value for airport use and not as if subdivided or used for some other nonairport use. The assessor shall maintain records valuing the land at both full and […]
Sec. 29.45.070. Mobile homes.
Mobile homes, trailers, house trailers, trailer coaches, and similar property used or intended to be used for residential, office, or commercial purposes and permanently affixed to real property under AS 34.85.150 are classified as real property for tax purposes unless expressly classified as personal property by ordinance. This section does not apply to house trailers […]
Sec. 29.45.080. Tax on oil and gas production and pipeline property.
(a) A municipality may levy and collect taxes on taxable property taxable under AS 43.56 only by using one of the methods set out in (b) or (c) of this section. (b) A municipality may levy and collect a tax on the full and true value of taxable property taxable under AS 43.56 as valued […]