Section 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 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.

Authorities

29.10.200;29.45.101;29.45.550;29.45.560;29.45.800;29.45.010;43.82.210

Notes

References

3 AAC 48.464
AS 29.10.200 Limitation of home rule powers.
AS 29.45.101 Limitation on taxation of fuel.
AS 29.45.550 Cities outside boroughs.
AS 29.45.560 Cities inside boroughs.
AS 29.45.800
AS 29.45.800 Applicability of AS 29.45.010 - 29.45.560.
AS 43.82.210 Contract terms relating to payment in lieu of one or more taxes.

History

(Sec. 12 ch 74 SLA 1985)