Chapter 4.45 MUNICIPAL PROPERTY TAX
This chapter is included in your selections.
Sections:
- 4.45.010 Definitions.
- 4.45.020 Property subject to assessment, levy and taxation.
- 4.45.030 Annual motor vehicle registration tax.
- 4.45.040 Tax situs of personal property.
- 4.45.050 Property taxes.
- 4.45.060 Taxpayer notice.
- 4.45.065 Exemption applications.
- 4.45.070 Required exemptions.
- 4.45.080 Optional exemptions and exclusions.
- 4.45.085 Deferral for certain subdivided property.
- 4.45.090 Land subject to conservation easement.
- 4.45.100 Interest in low-income housing.
- 4.45.110 Farm or agricultural lands.
- 4.45.120 Mobile homes.
- 4.45.130 Mobile home registration.
- 4.45.140 Tax limitation.
- 4.45.150 No limitation on taxes to pay bonds.
- 4.45.160 Full and true value.
- 4.45.170 Returns.
- 4.45.180 Independent investigation.
- 4.45.190 Failure to file return – Fee – Penalty.
- 4.45.200 Reevaluation.
- 4.45.210 Assessment roll.
- 4.45.220 Assessment notice.
- 4.45.230 Corrections and adjustments.
- 4.45.240 Appeal.
- 4.45.250 Board of equalization.
- 4.45.260 Presiding officer – Hearing officer.
- 4.45.270 Quorum – Vote.
- 4.45.280 Notice of hearing of appeal.
- 4.45.290 Board of equalization – Procedure.
- 4.45.300 Board of equalization – Rules.
- 4.45.310 Judicial review.
- 4.45.320 Supplementary assessment rolls.
- 4.45.330 Tax adjustments on property affected by a natural disaster.
- 4.45.340 Tax levy and rate.
- 4.45.350 Rates of penalty and interest.
- 4.45.360 Notice of taxes due and payable – Tax bills.
- 4.45.370 Obligation of taxpayer.
- 4.45.380 Validity.
- 4.45.390 Tax liability.
- 4.45.400 Enforcement of personal property tax liens by distraint and sale.
- 4.45.410 Real property tax collection.
- 4.45.420 Foreclosure list.
- 4.45.430 Clearing delinquencies.
- 4.45.440 List to lienholder.
- 4.45.450 General foreclosure.
- 4.45.460 Answer and objection.
- 4.45.470 Judgment.
- 4.45.480 Transfer and appeal.
- 4.45.490 Redemption period.
- 4.45.500 Effect.
- 4.45.510 Additional liens.
- 4.45.520 Possession during redemption period.
- 4.45.530 Expiration.
- 4.45.540 Deed to borough or city.
- 4.45.550 Sale of foreclosed properties.
- 4.45.560 Repurchase by record owner.
- 4.45.570 Proceeds of tax sale.
- 4.45.580 Payment of taxes upon public utilization.
- 4.45.590 Refund of taxes.
- 4.45.600 Change in legal description and prepayment.
O.B.A. – Status of personal property tax as of tax date of January 1, 1973, 73-17; error in listing personal property by owner’s agent, 73-18; taxability of private leaseholds and real property owned by the state, 73-19.
State Law Reference – Municipal property tax, AS 29.45.010 – 29.45.500.