Title 29 — Municipal Government
38 chapters · 509 sections in this title.
AS 29.40.100 Information required.
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A plat must show (1) initial point of survey; (2) original or reestablished corners and their descriptions; (3) actual traverse showing area of closure and all distances, angles, and calculations required to determine initial point, corners, and distances of the plat; and (4) oth…
AS 29.40.110 Plat procedure.
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(a) The platting authority shall approve or disapprove a plat within 60 days after it is filed, or shall return it to the applicant for modification or correction. Unless the applicant for plat approval consents to an extension of time, the plat is considered approved and a certi…
AS 29.40.120 Alteration or replat petition.
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A recorded plat may not be altered or replatted except by the platting authority on petition of the state, the borough, a public utility, or the owners of a majority of the land affected by the alteration or replat. A platted street may not be vacated, except on petition of the s…
AS 29.40.130 Notice of hearing.
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The platting authority shall fix a time for a hearing on an alteration or replat petition that may not be more than 60 days after the petition is filed. Notice shall be published by the platting authority stating when and by whom the petition was filed, its purpose, and the time …
AS 29.40.140 Hearing and determination.
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(a) The platting authority shall consider the alteration or replat petition at a hearing and make its decision on the merits of the proposal. (b) Vacation of a city street may not be made without the consent of the council. Vacation of a street in the borough area outside all cit…
AS 29.40.150 Recording.
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If the alteration or replat is approved, the revised plat shall be acknowledged, filed, and recorded in accordance with AS 40.15.010 — 40.15.020.
AS 29.40.160 Title to vacated area.
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(a) The title to the street or other public area vacated on a plat attaches to the lot or land bordering the area in equal proportions, except that if the area was originally dedicated by different persons, original boundary lines shall be adhered to so that the street area that …
AS 29.40.170 Delegations.
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The planning commission and the platting authority may, as authorized by ordinance, delegate powers to hear and decide cases under this chapter, including delegations to (1) one or more members of the planning commission or platting authority; (2) other boards or commissions; (3)…
AS 29.40.180 Prohibited acts; criminal penalties.
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(a) The owner of land located in a subdivision may not transfer, sell, offer to sell, or enter into a contract to sell land in a subdivision before a plat of the subdivision has been prepared, approved, filed, and recorded in accordance with this chapter. A person may not file or…
AS 29.40.190 Civil remedies and penalties.
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(a) The municipality or an aggrieved person may institute a civil action against a person who violates a provision of this chapter, a subdivision regulation adopted under this chapter, or a term, condition, or limitation imposed by a platting authority. In addition to other relie…
AS 29.40.200 Subdivisions of state land.
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(a) The subdivision requirements adopted under this chapter apply to a subdivision plat of undeveloped state land for disposal under AS 38.05 or AS 38.08 filed with the platting authority. Subdivision ordinances and regulations adopted after the platting authority is notified by …
AS 29.45.010 Property tax.
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(a) A unified municipality may levy a property tax. A borough may levy (1) an areawide property tax for areawide functions; (2) a nonareawide property tax for functions limited to the area outside cities; (3) a property tax in a service area for functions limited to the service a…
AS 29.45.020 Taxpayer notice.
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(a) If a municipality levies and collects property taxes, the governing body shall provide the following notice: “NOTICE TO TAXPAYER For the current fiscal year the (city)(borough) has been allocated the following amount of state aid for school and municipal purposes under the ap…
AS 29.45.030 Required exemptions.
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(a) The following property is exempt from general taxation: (1) municipal property, including property held by a public corporation of a municipality, state property, property of the University of Alaska, or land that is in the trust established by the Alaska Mental Health Enabli…
AS 29.45.040 Property tax equivalency payments.
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(a) A resident of the state who rents a permanent place of abode is eligible for a tax equivalency payment from the state through the department if the resident is (1) at least 65 years old; (2) a disabled veteran; or (3) at least 60 years old and the widow or widower of a person…
AS 29.45.045 Reimbursement payments. [Repealed, § 6 ch 70 SLA 1986.]
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[Repealed or reserved.]
AS 29.45.046 River habitat protection tax credit.
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(a) Unless prohibited by municipal charter, a municipality may by ordinance provide for a river habitat protection credit to be applied to offset a portion of the property taxes due on land, or an interest in land taxable under this chapter, upon which an improvement has been con…
AS 29.45.047 Air quality improvement tax credit.
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A municipality may by ordinance provide for a single or multiple year air quality improvement tax credit to offset a portion of the property taxes due on real property improvements made during the immediately preceding tax year before the municipality's initial approval of the ta…
AS 29.45.048 Air quality improvement tax credit. [Repealed, § 2, ch. 26, SLA 2009.]
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[Repealed or reserved.]
AS 29.45.049 Energy efficient construction tax credit.
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A municipality may by ordinance provide for a single or multiple year energy efficient construction tax credit to offset a portion of the property taxes due on real property improvements made during the immediately preceding tax year before the municipality's initial approval of …
AS 29.45.050 Optional exemptions and exclusions.
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(a) A municipality may exclude or exempt or partially exempt residential property from taxation by ordinance ratified by the voters at an election. An exclusion or exemption authorized by this subsection may be applied with respect to taxes levied in a service area to fund the sp…
AS 29.45.051 Tax deferral for certain subdivided property.
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(a) A municipality may by ordinance permit deferral of payment of taxes on all or a portion of the increase in assessed value directly attributable to (1) the subdivision of a single parcel of property into three or more parcels; and (2) any improvements made to the property nece…
AS 29.45.052 Tax deferral for primary residences.
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(a) A municipality may by ordinance provide for the deferral of all taxes on property that is owned, in whole or in part, by an individual (1) who occupies and has occupied the property for at least 10 consecutive years as the individual's primary residence; and (2) whose income …
AS 29.45.053 Exemption for certain residences of law enforcement officers.
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(a) A municipality may, by ordinance, provide for the designation of areas within its boundaries that are eligible for tax exemptions on parcels of residential property. The amount of the tax exemption provided in the ordinance may not exceed $150,000 of the assessed value of a p…
AS 29.45.055 Levy of flat tax on personal property.
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(a) A municipality may by ordinance levy a flat tax on personal property that has been totally exempted from ad valorem taxes under AS 29.45.050(b). A municipality that levies a flat tax may classify the property as to type based on any characteristic and tax each item of propert…
AS 29.45.060 Farm or agricultural land.
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(a) Farm use land, and structures on farm use land that are used for farm operations, included in a farm unit and not dedicated or being used for nonfarm purposes shall be assessed on the basis of full and true value for farm use and may not be assessed as if subdivided or used f…
AS 29.45.062 Land subject to a conservation easement.
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(a) Land that is subject to a conservation easement created under AS 34.17.010 — 34.17.060 and used consistent with the conservation easement shall be assessed on the basis of full and true value for use subject to the conservation easement and may not be assessed as though it wa…
AS 29.45.065 Assessment of private airports open for public use.
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(a) A municipality may provide by ordinance that airports located on private land and open and available for public use may be assessed at full and true value for airport use and not as if subdivided or used for some other nonairport use. The assessor shall maintain records valui…
AS 29.45.070 Mobile homes.
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Mobile homes, trailers, house trailers, trailer coaches, and similar property used or intended to be used for residential, office, or commercial purposes and permanently affixed to real property under AS 34.85.150 are classified as real property for tax purposes unless expressly …
AS 29.45.080 Tax on oil and gas production and pipeline property.
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(a) A municipality may levy and collect taxes on taxable property taxable under AS 43.56 only by using one of the methods set out in (b) or (c) of this section. (b) A municipality may levy and collect a tax on the full and true value of taxable property taxable under AS 43.56 as …
AS 29.45.090 Tax limitation.
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(a) A municipality may not, during a year, levy an ad valorem tax for any purpose in excess of three percent of the assessed value of property in the municipality. All property on which an ad valorem tax is levied shall be taxed at the same rate during the year. (b) A municipalit…
AS 29.45.100 No limitations on taxes to pay bonds.
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The limitations provided for in AS 29.45.080 — 29.45.090 do not apply to taxes levied or pledged to pay or secure the payment of the principal and interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied without limitation as to rate …
AS 29.45.101 Limitation on taxation of fuel.
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A municipality may not levy or collect a property tax under AS 29.45.010 or 29.45.055 on refined fuel unless the fuel has been physically loaded, unloaded, or stored in the municipality.
AS 29.45.103 Taxation records.
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(a) Municipal records dealing with assessment, valuation, or taxation may be inspected by the state assessor or a designee. (b) If a municipality's assessment and valuation has been done by a private contractor, records concerning the municipality's valuation and assessment shall…
AS 29.45.105 Errors in taxation procedures.
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(a) If a municipality receives a notice from the state assessor that major errors have been found in its assessment, valuation, or taxation procedures, the municipality shall correct its procedures before the beginning of the next fiscal year or file an appeal under (b) of this s…
AS 29.45.110 Full and true value.
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(a) The assessor shall assess property at its full and true value as of January 1 of the assessment year, except as provided in this section, AS 29.45.060, and 29.45.230. The full and true value is the estimated price that the property would bring in an open market and under the …
AS 29.45.115 Assessor certification.
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[Repealed or reserved.]
AS 29.45.120 Returns.
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(a) The municipality may require each person having ownership or control of or an interest in property to submit a return in the form prescribed by the assessor, based on property values of property subject to an ad valorem tax existing on January 1, except as otherwise provided …
AS 29.45.130 Independent investigation.
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(a) The assessor is not bound to accept a return as correct. The assessor may make an independent investigation of property returned or of taxable property on which no return has been filed. In either case, the assessor may make the assessor's own valuation of the property subjec…
AS 29.45.140 Violations; authorization to prescribe penalties by ordinance.
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For knowingly failing to file a tax statement required by ordinance or knowingly making a false affidavit to a statement required by a tax ordinance relative to the amount, location, kind, or value of property subject to taxation with intent to evade the taxation, a municipality …
AS 29.45.150 Reevaluation.
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A systematic reevaluation of taxable real and personal property undertaken by the assessor, whether of specific areas in which real property is located or of specific classes of real or personal property to be assessed, shall be made only in accordance with a resolution or other …
AS 29.45.160 Assessment roll.
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(a) The assessor shall prepare an annual assessment roll. The roll must contain (1) a description of all property subject to an ad valorem tax; (2) the assessed value of all property subject to an ad valorem tax; (3) the names and addresses of persons with property subject to an …
AS 29.45.170 Assessment notice.
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(a) The assessor shall give each person named in the assessment roll a notice of assessment showing the assessed value of the person's property that is subject to an ad valorem tax. On each notice is printed a brief summary of the dates when taxes are payable, delinquent, and sub…
AS 29.45.180 Questions and corrections.
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(a) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person's property. If requested by the person, the assessor or a person designated by the assessor shall meet with the person and answer reasonable questions rela…
AS 29.45.190 Appeal.
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(a) A person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer's satisfaction. (b) The appellant shall, within 30 days…
AS 29.45.200 Board of equalization.
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(a) The governing body shall appoint one or more boards of equalization for the purpose of hearing an appeal from a determination of the assessor. An appointed board shall be composed of not less than three persons, who shall be members of the governing body, municipal residents,…
AS 29.45.210 Hearing.
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(a) If an appellant fails to appear, the board of equalization may proceed with the hearing in the absence of the appellant. (b) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation ba…
AS 29.45.220 Supplementary assessment rolls.
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The assessor shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll.
AS 29.45.230 Tax adjustments on property affected by a disaster.
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(a) The municipality may by ordinance provide for assessment or reassessment and reduction of taxes for property destroyed, damaged, or otherwise reduced in value as a result of a disaster. (b) An assessment or reassessment under this section may be made by the assessor only upon…
AS 29.45.240 Establishment of levy and determination of rate.
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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 d…