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 […]
Sec. 29.45.090. Tax limitation.
(a) A municipality may not, during a year, levy an ad valorem tax for any purpose in excess of three percent of the assessed value of property in the municipality. All property on which an ad valorem tax is levied shall be taxed at the same rate during the year. (b) A municipality, or combination […]
Sec. 29.45.100. No limitations on taxes to pay bonds.
The limitations provided for in AS 29.45.080 – 29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied without limitation as to rate or amount, regardless of […]
Sec. 29.45.101. Limitation on taxation of fuel.
A municipality may not levy or collect a property tax under AS 29.45.010 or 29.45.055 on refined fuel unless the fuel has been physically loaded, unloaded, or stored in the municipality.
Sec. 29.45.046. River habitat protection tax credit.
(a) Unless prohibited by municipal charter, a municipality may by ordinance provide for a river habitat protection credit to be applied to offset a portion of the property taxes due on land, or an interest in land taxable under this chapter, upon which an improvement has been constructed that aids in (1) protecting a river […]
Sec. 29.45.047. Air quality improvement tax credit.
A municipality may by ordinance provide for a single or multiple year air quality improvement tax credit to offset a portion of the property taxes due on real property improvements made during the immediately preceding tax year before the municipality’s initial approval of the tax credit, including new construction, refurbishments, remodels, and renovations that aid […]
Sec. 29.45.049. Energy efficient construction tax credit.
A municipality may by ordinance provide for a single or multiple year energy efficient construction tax credit to offset a portion of the property taxes due on real property improvements made during the immediately preceding tax year before the municipality’s initial approval of the tax credit, including energy efficient new construction, refurbishments, remodels, and renovations. […]