Alaska General Information For Agency Department Research and NTS 2001 System Set p

Overall State Process

Municipality: City or Borough (Only) The municipal level officials administer and collect for all taxing entities

Tax Officials
Treasurer administers the illing and collection of real property taxes! "ssessor esta lishes values for all real property!

3esearch +etails
Jurisdiction Name
#xample: $ac%son Borough $ac%son City "dams Borough and City

Current Tax
Many &urisdictions in the State of "las%a do not impose any property tax! 'o(ever) the ma&ority of residential properties are in fact located (ithin a taxing &urisdiction! * #conomic loss dates vary y taxing authority! * #conomic loss dates for a given taxing authority may vary from year to year! * One or t(o installments are allo(ed) dependent upon the taxing authority! * Most "las%a taxing authorities ill et(een $une and +ecem er! ,f a payment is received for the current year and prior year delin-uencies exist) the payment may e applied to the delin-uent year taxes or re&ected at the discretion of the taxing authority! Most do not accept a second installment payment if a first installment (current year) delin-uency exists!

+elin-uent Tax . Sold Tax

Penalty and interest calculation varies y taxing authority) as does the acceptance of postmar% for payment on delin-uent taxes!

'elpful 'ints
There are some areas in "las%a that do not collect for property taxes!

State Statutes
S:/"gency 0e page/0e page/State Statute files/"1"S2"

3estricted Tax Bill "reas

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Alaska General Information For Agency Department Research and NTS 2001 System Set p History and Attestation Details +ate +ocumen t Section "ffected 78.99.7: "ll Basic +escription of ,nitiated Changes By 3estructure.;pdate 5inali6ed +ate By "pproved 78.99.7:

Ops '1 Managers

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