Chapter 8.28
STATUTE OF LIMITATIONS

Sections:

8.28.010    Time limitations on the collection of real property taxes.

8.28.010 Time limitations on the collection of real property taxes.

A. The borough shall begin no action for delinquent real property taxes, penalties, interest or other charges more than six years after the date when the principal tax becomes due and payable.

B. In the case of reassessments which increase taxes, the time within which to begin an action on the amount of the increase runs from the date when that amount becomes due and payable.

C. When a person files a false tax return with the intent to evade tax, the borough may assess and bring an action to collect the principal tax, penalties, interest and other charges within six years after the discovery of the false statements. In the case of returns which are inaccurate but were filed without an intent to evade tax, the time within which to collect any additional tax runs from the original due date for the tax, and not from the date of discovery of the error. “Return” includes any application to the borough for an exemption or special treatment under the borough code or the laws of the state of Alaska.

D. Before the expiration of the six-year period, any owner of record may agree in writing with the borough mayor to an extension of such time period. “Owner of record” includes any person identified as an owner on public records as of the date that person signs the agreement. (Ord. 90-036 § 2, 1990. 2004 Code § 3.40.010.)