Title 29 — Municipal Government
38 chapters · 509 sections in this title.
AS 29.45.250 Rates of penalty and interest.
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Article 2. Enforcement of Tax Liens. (a) A penalty not to exceed 20 percent of the tax due may be added to all delinquent taxes, and interest not to exceed 15 percent a year shall accrue upon all unpaid taxes, not including penalty, from the due date until paid in full. A municip…
AS 29.45.290 Validity.
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Certified assessment and tax rolls are valid and binding on all persons, notwithstanding a defect, error, omission, or invalidity in the assessment rolls or proceedings pertaining to the assessment roll.
AS 29.45.295 Collection of delinquent taxes on certain governmental property.
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AS 29.45.300 — 29.45.490 do not apply to property taxable under AS 29.45.030(a)(1)(B) or (C) or to federal property not exempted under AS 29.45.030(a)(8). A municipality may bring an action in the superior court to compel payment of property taxes due from the state, municipal, o…
AS 29.45.300 Tax liability.
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(a) The owner of assessed personal property is personally liable for the amount of taxes assessed against the property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the municipality. (b) Property taxes, together with pe…
AS 29.45.310 Enforcement of personal property tax liens by distraint and sale.
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(a) A lien for personal property taxes may be enforced by distraint and sale of the property. The municipality shall provide the procedure for distraint and sale by ordinance. A seizure, levy, or distraint is not legal unless demand is first made of the person assessed for the am…
AS 29.45.320 Real property tax collection.
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(a) The municipality shall enforce delinquent real property tax liens by annual foreclosure, unless otherwise provided by ordinance. (b) If the tax on property described in AS 29.45.070 or on a taxable interest in tax-exempt property is not paid when due, a municipality may enfor…
AS 29.45.330 Foreclosure list.
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(a) A municipality shall (1) annually present a petition for judgment and a certified copy of the foreclosure list for the previous year's delinquent taxes in the superior court for judgment; (2) publish the foreclosure list for four consecutive weeks in a newspaper of general ci…
AS 29.45.340 Clearing delinquencies.
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During the publication or posting of the foreclosure list and up to the time of transfer to the municipality a person may pay the taxes, together with the penalty, interest, and costs. The collector shall note payment on the foreclosure list.
AS 29.45.350 List to lienholder.
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A holder of a mortgage or other lien on real property may request the clerk to send by certified mail notice of a foreclosure list that includes the real property.
AS 29.45.360 General foreclosure.
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A municipality shall bring one general foreclosure proceeding in rem against the properties included in the foreclosure list. If the owner is unknown, the property is proceeded against as belonging to “unknown owner.”
AS 29.45.370 Answer and objection.
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A person having an interest in a lot on the foreclosure list may file an answer within 30 days after the date of last publication, specifying the person's objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the as…
AS 29.45.380 Judgment.
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The court shall in a proper case give judgment and decree that the tax liens be foreclosed. It is a several judgment against each lot and a lien on each lot.
AS 29.45.390 Transfer and appeal.
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(a) Foreclosed properties are transferred to the municipality for the lien amount. When answers are filed the court may enter judgment against and order the transfer to the municipality of all other properties on the list pending determination of the matters in controversy. The c…
AS 29.45.400 Redemption period.
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Properties transferred to the municipality are held by the municipality for at least one year. During the redemption period a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest, and costs, including all costs incurred under A…
AS 29.45.410 Effect.
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Receipt of redemption money by the municipality releases the judgment obtained under AS 29.45.380. The clerk or the clerk's designee shall record the redemption and issue a certificate containing a property description, the redemption amount, and the dates of judgment and decree …
AS 29.45.420 Additional liens.
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If a property included in a foreclosure list is removed after payment of delinquencies or redemption by another lienholder, the payment represented by receipt for payment constitutes an additional lien on the property, collectible by the lienholder in the same manner as the origi…
AS 29.45.430 Possession during redemption period.
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Foreclosure does not affect the former owner's right to possession during the redemption period. If waste is committed by the former owner or by anyone acting under the permission or control of the former owner, the municipality may declare an immediate forfeiture of the right to…
AS 29.45.440 Expiration.
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(a) At least 30 days before the expiration of the redemption period the clerk or the clerk's designee shall publish a redemption period expiration notice. The notice must contain the date of judgment, the date of expiration of the period of redemption, and a warning that all prop…
AS 29.45.450 Deed to borough or city.
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(a) Unredeemed property in the area of the borough outside all cities is deeded to the borough by the clerk of the court. Unredeemed property in a city is deeded to the city subject to the payment by the city of unpaid borough taxes and costs of foreclosure levied against the pro…
AS 29.45.460 Disposition and sale of foreclosed property.
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(a) The municipality shall determine by ordinance whether foreclosed property deeded to the municipality shall be retained for a public purpose. The ordinance must contain the legal description of the property, the address or a general description of the property sufficient to pr…
AS 29.45.470 Repurchase by record owner.
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(a) The record owner at the time of tax foreclosure of property acquired by a municipality, or the assigns of that record owner, may, within 10 years and before the sale or contract of sale of the tax-foreclosed property by the municipality, repurchase the property. The municipal…
AS 29.45.480 Proceeds of tax sale.
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(a) On sale of foreclosed real or personal property the municipality shall divide the proceeds less cost of collection between the borough and the city having unpaid taxes against the property. The division is in proportion to the respective municipal taxes against the property a…
AS 29.45.490 Payment of taxes upon public utilization.
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If a municipality takes title to tax-foreclosed property for a public purpose, the municipality shall satisfy unpaid taxes and assessments against the property held by other municipalities, with accrued interest but without penalty. If the amount required to satisfy the unpaid ta…
AS 29.45.500 Refund of taxes.
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Article 3. City Property Tax. (a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the municipality for recovery of the taxes. If judgment for recovery is given against the municipality, or, if in the absence of suit, it becomes ob…
AS 29.45.550 Cities outside boroughs.
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Home rule and first class cities outside boroughs may assess, levy, and collect a property tax. A property tax if levied must be assessed, levied, and collected as provided by AS 29.45.010 — 29.45.500.
AS 29.45.560 Cities inside boroughs.
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Home rule and first class cities inside boroughs may levy a property tax. A property tax, if levied, is subject to AS 29.45.010 — 29.45.050, 29.45.090 — 29.45.100, 29.45.250, 29.45.400 — 29.45.440 and 29.45.460 — 29.45.500. The council shall by June 15 of each year present to the…
AS 29.45.570 [Renumbered as AS 29.45.800.]
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[Repealed or reserved.]
AS 29.45.580 Differential tax zones.
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A city may by ordinance establish, alter, and abolish differential tax zones to provide and levy property taxes for services not provided generally in the city or a different level of service than that provided generally in the city.
AS 29.45.590 Limited property taxing power for second class cities.
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A second class city may by referendum levy property taxes as provided for first class cities. However, levy of an ad valorem tax by a second class city may not exceed two percent of the assessed value of the property taxed, except that the limit does not apply to a levy necessary…
AS 29.45.600 Combining property tax with incorporation of a second class city.
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Article 4. Borough Sales and Use Tax. A petition for second class city incorporation may request that a property tax proposal be placed on the same ballot. The petition must state the proposed tax rate. The petition may request that incorporation be dependent on the passage of th…
AS 29.45.650 Sales and use tax.
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(a) Except as provided in AS 04.21.010(c), AS 29.45.750, and in (f), (h), (i), (j), (k), and (l) of this section, a borough may levy and collect a sales tax on sales, rents, and services provided in the borough. The sales tax may apply to any or all of these sources. Notwithstand…
AS 29.45.660 Notice of sales and use tax.
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(a) If the borough levies and collects only a sales tax and use tax, the assembly shall provide a notice substantially in the form set out in AS 29.45.020. In providing notice under this subsection, the assembly shall substitute for the millage equivalency its estimate of the equ…
AS 29.45.670 Referendum, adoption, and modification.
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A new sales and use tax or an increase in the rate of levy of a sales tax approved by ordinance does not take effect until ratified by a majority of the voters at an election.
AS 29.45.680 Combining sales and use tax with incorporation of a borough.
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Article 5. City Sales and Use Tax. A petition for incorporation of a borough may request that a sales and use tax proposition be placed on the same ballot. The petition must state the proposed tax rate. The petition may request that incorporation be dependent on the passage of th…
AS 29.45.700 Power of levy.
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(a) A city in a borough that levies and collects areawide sales and use taxes may levy sales and use taxes on all sources taxed by the borough in the manner provided for boroughs. Except as provided in (d), (e), (g), and (h) of this section, the assembly may by ordinance authoriz…
AS 29.45.710 Combining sales and use tax with incorporation of a second class city.
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Article 6. Mobile Telecommunications Sourcing Act. A petition for incorporation of a second class city may request that a sales and use tax proposal be placed on the same ballot. The petition must state the proposed tax rate. The petition may request that incorporation be depende…
AS 29.45.750 Mobile Telecommunications Sourcing Act.
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Article 7. General Provisions. (a) The provisions of 4 U.S.C. 116 — 126 (Mobile Telecommunications Sourcing Act) are incorporated in this chapter by reference and have effect as though fully set out in this chapter. (b) A municipality that levies and collects a sales tax on mobil…
AS 29.45.800 Applicability of AS 29.45.010 — 29.45.560.
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AS 29.45.010 — 29.45.560 apply to home rule and general law municipalities.
AS 29.45.810 Exemption from municipal taxation.
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(a) A party to a contract approved by the legislature as a result of submission of a proposed contract developed under AS 43.82 or as a result of acts by the legislature in implementing the purposes of AS 43.82, and the property, gas, products, and activities associated with the …
AS 29.45.820 Taxes or fees on transportation by certain air carriers prohibited.
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Notwithstanding other provisions of law, a municipality may not levy or collect a tax or fee on the air transportation of individuals or goods by a federally certificated air carrier other than a tax or fee authorized under 49 U.S.C. 40116(e) or 40117. This section applies to hom…
AS 29.46.010 Assessment and proposal.
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(a) A municipality may assess against the property of a state or federal governmental unit and private real property to be benefited by an improvement all or a portion of the cost of acquiring, installing, or constructing capital improvements. The state shall pay an assessment le…
AS 29.46.020 Procedure.
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(a) A municipality may prescribe by ordinance the procedures relating to creating special assessment districts, making local improvements, levying and collecting assessments, and financing improvements, including the following: (1) a procedure for filing petitions; (2) a survey a…
AS 29.46.030 Consideration of improvement proposals for special assessment district.
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(a) When an improvement proposal is filed with the municipal clerk and presented to the governing body, the municipality shall find by resolution or ordinance whether (1) the improvement requested is necessary and should be made, and (2) if by petition, the request has sufficient…
AS 29.46.040 Record owner.
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The person in whose name property is listed on the municipal property tax roll as owner is conclusively presumed to be the legal owner of record. If the owner is unknown, the assessment roll may designate “unknown owner”.
AS 29.46.050 Objections and revision.
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(a) Objections to an improvement plan may be filed during a period of 60 days after publication of notice. The municipality may by resolution or ordinance approve the plan and order the improvement subject to the limitation of (b) of this section. (b) If objections are made in wr…
AS 29.46.060 Assessment roll.
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(a) At any time after approval of an improvement plan, the governing body shall assess the authorized percentage of the cost against property in the district included in the plan in proportion to the benefit received. (b) The special assessment roll shall contain property descrip…
AS 29.46.070 Hearing and settlement.
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After the public hearing, the governing body shall correct errors and inequalities in the roll. If an assessment is increased, a new hearing shall be set and notice published, except that a new hearing and notice is not required if all record owners of property subject to the inc…
AS 29.46.080 Payment.
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(a) The governing body shall fix times of payment, penalties on delinquent payments, and the rate of interest on the unpaid balance of the assessment. Payment may be in one sum or by installments. If payment is to be in one sum, payment may not be required sooner than 60 days aft…
AS 29.46.090 Exemption. [Repealed, § 6 ch 70 SLA 1986.]
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[Repealed or reserved.]
AS 29.46.100 Reassessment.
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(a) The governing body shall, within one year, correct any deficiency in a special assessment found by a court. Notice and hearing must conform to the initial assessment procedures. (b) Payments on the initial assessment are credited to the property upon reassessment. The reasses…