Section 29.45.020. Taxpayer notice. [See delayed amendment note]..

   (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 AID FOR RETIREMENT OF SCHOOL CON-                             
 STRUCTION DEBT (AS 14.11.100)               $                         
   COMMUNITY ASSISTANCE PROGRAM                                        
 (AS 29.60.850 - 29.60.879)                  $                         
        TOTAL AID                      $                  
     The millage equivalent of this state aid, based on the dollar value of a mill in the municipality during the current assessment year and for the preceding assessment year, is:
                                                                
                                              MILLAGE EQUIVALENT       
                                                                       
                                          PREVIOUS YEAR      THIS YEAR 
PUBLIC SCHOOL FUNDING PROGRAM ASSISTANCE  . . . .MILLS   . . . . MILLS 
STATE AID FOR RETIREMENT OF SCHOOL CONSTRUCTION DEBT                         . . . .MILLS   . . . . MILLS 
COMMUNITY ASSISTANCE PROGRAM              . . . .MILLS   . . . . MILLS 
         TOTAL MILLAGE EQUIVALENT         . . . .MILLS   . . . . MILLS'
Notice shall be provided by
        (1) furnishing a copy of the notice with tax statements mailed for the fiscal year for which aid is received; or
        (2) publishing in a newspaper of general circulation in the municipality a copy of the notice once each week for a period of three successive weeks, with publication to occur not later than 45 days after the final adoption of the municipality's budget.
   (b) Compliance with the provisions of this section is a prerequisite to receipt of community assistance under AS 29.60.850 - 29.60.879. The department shall withhold annual allocations under those sections until municipal officials demonstrate that the requirements of this section have been met.

Authorities

29.45.660

Notes

Recent Bills that will modify this

SB 36 ELECTRONIC DISTRIB. OF REPORTS/NOTICES
SB 210 COMMUNITY REVENUE SHARING/ASSISTANCE

References

3 AAC 180.010
AS 29.45.660 Notice of sales and use tax.

History

(Sec. 12 ch 74 SLA 1985; am Sec. 3 ch 75 SLA 1997; am Sec. 33 ch 83 SLA 1998; am Sec. 3 ch 12 SLA 2008; am Sec. 2 ch 44 SLA 2016)