(a) Every person having ownership or control of or an interest in property shall submit a return in the form and by the date prescribed by the assessor, based on property values existing on January 1, except as otherwise provided in this chapter.

(b) The assessor may, by written notice, require a person to provide additional information within 30 days.

(c) All returns and the data contained therein shall be confidential and may be inspected or copied only by the person filing the return, or his authorized representative, officers authorized to administer tax laws and law enforcement officers of the United States, the State of Alaska and municipalities. Nothing contained in this section shall prohibit the release or publication of statistics from information contained in such returns in such manner as to not disclose the identification of the persons or establishments filing the returns. [Ord. No. 447, §1, 2-7-83. Code 1974 §45.11.060.]