Alaska Statutes (Last Updated: January 11, 2017) |
Title 29. MUNICIPAL GOVERNMENT. |
Chapter 29.45. MUNICIPAL TAXATION. |
Article 29.45.01. MUNICIPAL PROPERTY TAX. |
Section 29.45.240. Establishment of levy and determination of rate.
Latest version.
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(a) The power granted to a municipality to assess, levy, and collect a property tax shall be exercised by means of an ordinance. The rate of levy, the date of equalization, and the date when taxes become delinquent shall be fixed by resolution.
(b) A municipality shall annually determine the rate of levy before June 15. By July 1 the tax collector shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest.
Notes
History
(Sec. 12 ch 74 SLA 1985)