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U.S. State Codes
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Alaska
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Title 29. Municipal Government
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Chapter 45. Municipal Taxation
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Article 1. Municipal Property Tax.
Article 1. Municipal Property Tax.
Sec. 29.45.010. Property tax.
Sec. 29.45.020. Taxpayer notice.
Sec. 29.45.030. Required exemptions.
Sec. 29.45.040. Property tax equivalency payments.
Sec. 29.45.046. River habitat protection tax credit.
Sec. 29.45.050. Optional exemptions and exclusions.
Sec. 29.45.051. Tax deferral for certain subdivided property.
Sec. 29.45.052. Tax deferral for primary residences.
Sec. 29.45.053. Exemption for certain residences of law enforcement officers.
Sec. 29.45.055. Levy of flat tax on personal property.
Sec. 29.45.060. Farm or agricultural land.
Sec. 29.45.062. Land subject to a conservation easement.
Sec. 29.45.065. Assessment of private airports open for public use.
Sec. 29.45.070. Mobile homes.
Sec. 29.45.080. Tax on oil and gas production and pipeline property.
Sec. 29.45.090. Tax limitation.
Sec. 29.45.100. No limitations on taxes to pay bonds.
Sec. 29.45.101. Limitation on taxation of fuel.
Sec. 29.45.103. Taxation records.
Sec. 29.45.105. Errors in taxation procedures.
Sec. 29.45.110. Full and true value.
Sec. 29.45.120. Returns.
Sec. 29.45.130. Independent investigation.
Sec. 29.45.140. Violations; authorization to prescribe penalties by ordinance.
Sec. 29.45.150. Reevaluation.
Sec. 29.45.160. Assessment roll.
Sec. 29.45.170. Assessment notice.
Sec. 29.45.180. Corrections.
Sec. 29.45.190. Appeal.
Sec. 29.45.200. Board of equalization.
Sec. 29.45.210. Hearing.
Sec. 29.45.220. Supplementary assessment rolls.
Sec. 29.45.230. Tax adjustments on property affected by a disaster.
Sec. 29.45.240. Establishment of levy and determination of rate.
Sec. 29.45.250. Rates of penalty and interest.