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. 29.35.900. Audits.
(a) The board shall have the financial records of an authority audited annually by an independent certified public accountant. (b) An authority shall make all of its financial records available to an auditor appointed by a municipality participating in the authority for examination.
Sec. 29.35.905. Remedies.
A holder of bonds or notes or coupons attached to the bonds issued by an authority under AS 29.35.825, and a trustee under a trust agreement or resolution authorizing the issuance of the bonds, except as restricted by a trust agreement or resolution, either at law or in equity, may (1) enforce all rights granted […]
Sec. 29.35.910. Claims.
In judicial and regulatory proceedings by and against an authority, an authority and its board members and employees enjoy the same rights, privileges, and immunities as a municipality and municipal officers.
Sec. 29.35.915. Conflicting laws inapplicable.
If a provision of AS 29.35.800 – 29.35.925 conflicts with another provision of this title, the provision of AS 29.35.800 – 29.35.925 prevails.
Sec. 29.35.920. Definitions.
In AS 29.35.800 – 29.35.925, unless the context otherwise requires, (1) “authority” means a regional solid waste management authority established under AS 29.35.805; (2) “board” means the board of directors of an authority; (3) “bonds” includes bonds, bond anticipation notes, notes, refunding bonds, or other forms of indebtedness of the authority; (4) “bylaws” means the […]