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…