4.45.210 Assessment roll.
(a) The assessor shall prepare an annual assessment roll. The roll shall contain:
(1) A description of all taxable property;
(2) The assessed value of all taxable property;
(3) The names and addresses of persons with property subject to assessment and taxation.
(b) The assessor may list real property by any description that may be made certain. Real property is assessed to the record owner. The district recorder shall, at least monthly, provide the assessor a copy of each recorded change of ownership and the address of the person recording the change of ownership. Other persons having an interest in the property may be listed on the assessment records with the owner. The person in whose name the property is listed as owner is conclusively presumed to be the legal record owner. If the property owner is unknown, the property may be assessed to “unknown owner.” No assessment is invalidated by a mistake, omission or error in the name of the owner, if the property is correctly described. [Ord. No. 558, §16, 2-18-86; Ord. No. 2. Code 1974 §45.11.080. Code 1969 §69.05.020.]
State Law Reference – Similar provisions, AS 29.45.160.