Sec. 29.45.210. Hearing.
(a) If an appellant fails to appear, the board of equalization may proceed with the hearing in the absence of the appellant. (b) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid […]
Sec. 29.45.390. Transfer and appeal.
(a) Foreclosed properties are transferred to the municipality for the lien amount. When answers are filed the court may enter judgment against and order the transfer to the municipality of all other properties on the list pending determination of the matters in controversy. The court shall hear and determine the issues raised by the complaint […]
Sec. 29.45.220. Supplementary assessment rolls.
The assessor shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll.
Sec. 29.45.400. Redemption period.
Properties transferred to the municipality are held by the municipality for at least one year. During the redemption period a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest, and costs, including all costs incurred under AS 29.45.440(a). Property redeemed is subject to all accrued taxes, […]
Sec. 29.45.230. Tax adjustments on property affected by a disaster.
(a) The municipality may by ordinance provide for assessment or reassessment and reduction of taxes for property destroyed, damaged, or otherwise reduced in value as a result of a disaster. (b) An assessment or reassessment under this section may be made by the assessor only upon the receipt of a sworn statement of the taxpayer […]
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. 29.45.103. Taxation records.
(a) Municipal records dealing with assessment, valuation, or taxation may be inspected by the state assessor or a designee. (b) If a municipality’s assessment and valuation has been done by a private contractor, records concerning the municipality’s valuation and assessment shall be made available to the state assessor or a designee on request. (c) Upon […]
Sec. 29.45.105. Errors in taxation procedures.
(a) If a municipality receives a notice from the state assessor that major errors have been found in its assessment, valuation, or taxation procedures, the municipality shall correct its procedures before the beginning of the next fiscal year or file an appeal under (b) of this section. (b) A municipality may appeal a notice from […]
Sec. 29.45.110. Full and true value.
(a) The assessor shall assess property at its full and true value as of January 1 of the assessment year, except as provided in this section, AS 29.45.060, and 29.45.230. The full and true value is the estimated price that the property would bring in an open market and under the then prevailing market conditions […]
Sec. 29.45.120. Returns.
(a) The municipality may require each person having ownership or control of or an interest in property to submit a return in the form prescribed by the assessor, based on property values of property subject to an ad valorem tax existing on January 1, except as otherwise provided in this chapter. (b) The assessor may, […]