Code · Alaska · Title 29 · Chapter 45

Sec. 29.45.010. Property tax.

112 words·~1 min read·/ak/title-29/chapter-45/29-45-010

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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 class city may levy a property tax subject to AS 29.45.550 — 29.45.560. A second class city may levy a property tax subject to AS 29.45.590 .

(c)If a tax is levied on real property or on personal property, the tax must be assessed, levied, and collected as provided in this chapter.