§ 14.02. Tax procedures.  


Latest version.
  • (a)

    The assembly by ordinance shall adopt procedures for tax assessment, levy and collection.

    (b)

    The procedures shall provide for assessment of property at full and true value, except as otherwise provided by law, and for notice of assessment, appeal, and judicial review.

    (c)

    Property taxes, with collection charges, penalties, and interest are first liens upon the property.

State law reference

Procedure required, AS 29.45.010(c).