Sec. 29.46.130. Interim financing.
(a) A municipality may provide by resolution or ordinance for the issuance of notes in payment of the costs of a local improvement project, payable out of special assessments for the improvement. The notes shall bear interest at a rate or rates authorized by the resolution or ordinance, and shall be redeemed either in cash […]
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. 29.46.140. Special assessment bonds.
(a) A municipality may by ordinance authorize the issuance and sale of special assessment bonds to pay all or part of the cost of an improvement in a special assessment district. The principal and interest of bonds issued shall be payable solely from the levy of special assessments against the property to be benefited. The […]
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. 29.47.010. Borrowing in anticipation of revenue.
A municipality that is authorized to incur indebtedness may borrow money to meet appropriations for any fiscal year in anticipation of the collection of the revenues for that year, but all debt so contracted shall be paid before the end of the next fiscal year. Negotiable or nonnegotiable revenue anticipation notes may be issued as […]
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 […]
Sec. 29.45.550. Cities outside boroughs.
Home rule and first class cities outside boroughs may assess, levy, and collect a property tax. A property tax if levied must be assessed, levied, and collected as provided by AS 29.45.010 – 29.45.500.
Sec. 29.45.560. Cities inside boroughs.
Home rule and first class cities inside boroughs may levy a property tax. A property tax, if levied, is subject to AS 29.45.010 – 29.45.050, 29.45.090 – 29.45.100, 29.45.250, 29.45.400 – 29.45.440 and 29.45.460 – 29.45.500. The council shall by June 15 of each year present to the assembly a statement of the city’s rate […]