Chapter

Municipal Taxation

AS 29.45.010— Property tax
AS 29.45.020— Taxpayer notice
AS 29.45.030— Required exemptions
AS 29.45.040— Property tax equivalency payments
AS 29.45.045— Reimbursement payments. [Repealed, § 6 ch 70 SLA 1986.]
AS 29.45.046— River habitat protection tax credit
AS 29.45.047— Air quality improvement tax credit
AS 29.45.048— Air quality improvement tax credit. [Repealed, § 2, ch. 26, SLA 2009.]
AS 29.45.049— Energy efficient construction tax credit
AS 29.45.050— Optional exemptions and exclusions
AS 29.45.051— Tax deferral for certain subdivided property
AS 29.45.052— Tax deferral for primary residences
AS 29.45.053— Exemption for certain residences of law enforcement officers
AS 29.45.055— Levy of flat tax on personal property
AS 29.45.060— Farm or agricultural land
AS 29.45.062— Land subject to a conservation easement
AS 29.45.065— Assessment of private airports open for public use
AS 29.45.070— Mobile homes
AS 29.45.080— Tax on oil and gas production and pipeline property
AS 29.45.090— Tax limitation
AS 29.45.100— No limitations on taxes to pay bonds
AS 29.45.101— Limitation on taxation of fuel
AS 29.45.103— Taxation records
AS 29.45.105— Errors in taxation procedures
AS 29.45.110— Full and true value
AS 29.45.115— Assessor certification
AS 29.45.120— Returns
AS 29.45.130— Independent investigation
AS 29.45.140— Violations; authorization to prescribe penalties by ordinance
AS 29.45.150— Reevaluation
AS 29.45.160— Assessment roll
AS 29.45.170— Assessment notice
AS 29.45.180— Questions and corrections
AS 29.45.190— Appeal
AS 29.45.200— Board of equalization
AS 29.45.210— Hearing
AS 29.45.220— Supplementary assessment rolls
AS 29.45.230— Tax adjustments on property affected by a disaster
AS 29.45.240— Establishment of levy and determination of rate
AS 29.45.250— Rates of penalty and interest
AS 29.45.290— Validity
AS 29.45.295— Collection of delinquent taxes on certain governmental property
AS 29.45.300— Tax liability
AS 29.45.310— Enforcement of personal property tax liens by distraint and sale
AS 29.45.320— Real property tax collection
AS 29.45.330— Foreclosure list
AS 29.45.340— Clearing delinquencies
AS 29.45.350— List to lienholder
AS 29.45.360— General foreclosure
AS 29.45.370— Answer and objection
AS 29.45.380— Judgment
AS 29.45.390— Transfer and appeal
AS 29.45.400— Redemption period
AS 29.45.410— Effect
AS 29.45.420— Additional liens
AS 29.45.430— Possession during redemption period
AS 29.45.440— Expiration
AS 29.45.450— Deed to borough or city
AS 29.45.460— Disposition and sale of foreclosed property
AS 29.45.470— Repurchase by record owner
AS 29.45.480— Proceeds of tax sale
AS 29.45.490— Payment of taxes upon public utilization
AS 29.45.500— Refund of taxes
AS 29.45.550— Cities outside boroughs
AS 29.45.560— Cities inside boroughs
AS 29.45.570— [Renumbered as AS 29.45.800.]
AS 29.45.580— Differential tax zones
AS 29.45.590— Limited property taxing power for second class cities
AS 29.45.600— Combining property tax with incorporation of a second class city
AS 29.45.650— Sales and use tax
AS 29.45.660— Notice of sales and use tax
AS 29.45.670— Referendum, adoption, and modification
AS 29.45.680— Combining sales and use tax with incorporation of a borough
AS 29.45.700— Power of levy
AS 29.45.710— Combining sales and use tax with incorporation of a second class city
AS 29.45.750— Mobile Telecommunications Sourcing Act
AS 29.45.800— Applicability of AS 29.45.010 — 29.45.560
AS 29.45.810— Exemption from municipal taxation
AS 29.45.820— Taxes or fees on transportation by certain air carriers prohibited