Sec. 29.40.180. Prohibited acts; criminal penalties.
(a) The owner of land located in a subdivision may not transfer, sell, offer to sell, or enter into a contract to sell land in a subdivision before a plat of the subdivision has been prepared, approved, filed, and recorded in accordance with this chapter. A person may not file or record a plat or […]
Sec. 29.40.190. Civil remedies and penalties.
(a) The municipality or an aggrieved person may institute a civil action against a person who violates a provision of this chapter, a subdivision regulation adopted under this chapter, or a term, condition, or limitation imposed by a platting authority. In addition to other relief, a civil penalty not to exceed $1,000 may be imposed […]
Sec. 29.40.200. Subdivisions of state land.
(a) The subdivision requirements adopted under this chapter apply to a subdivision plat of undeveloped state land for disposal under AS 38.05 or AS 38.08 filed with the platting authority. Subdivision ordinances and regulations adopted after the platting authority is notified by the commissioner of natural resources of a proposed sale of subdivided state land […]
Sec. 29.45.010. Property tax.
(a) A unified municipality may levy a property tax. A borough may levy (1) an areawide property tax for areawide functions; (2) a nonareawide property tax for functions limited to the area outside cities; (3) a property tax in a service area for functions limited to the service area. (b) A home rule or first […]
Sec. 29.45.020. Taxpayer notice.
(a) If a municipality levies and collects property taxes, the governing body shall provide the following notice: “NOTICE TO TAXPAYER For the current fiscal year the (city)(borough) has been allocated the following amount of state aid for school and municipal purposes under the applicable financial assistance Acts: PUBLIC SCHOOL FUNDING PROGRAM (AS 14.17) $ STATE […]
Sec. 29.45.030. Required exemptions.
(a) The following property is exempt from general taxation: (1) municipal property, including property held by a public corporation of a municipality, state property, property of the University of Alaska, or land that is in the trust established by the Alaska Mental Health Enabling Act of 1956, P.L. 84-830, 70 Stat. 709, except that (A) […]
Sec. 29.45.040. Property tax equivalency payments.
(a) A resident of the state who rents a permanent place of abode is eligible for a tax equivalency payment from the state through the department if the resident is (1) at least 65 years old; (2) a disabled veteran; or (3) at least 60 years old and the widow or widower of a person […]
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. 29.40.110. Plat procedure.
(a) The platting authority shall approve or disapprove a plat within 60 days after it is filed, or shall return it to the applicant for modification or correction. Unless the applicant for plat approval consents to an extension of time, the plat is considered approved and a certificate of approval shall be issued by the […]