Chapter 29.45. - MUNICIPAL TAXATION
- Article 01 - MUNICIPAL PROPERTY TAX
- Sec. 29.45.010. - Property tax.
- Sec. 29.45.020. - Taxpayer notice.
- Sec. 29.45.030. - Required exemptions.
- Sec. 29.45.040. - Property tax equivalency payments.
- Sec. 29.45.045. - Reimbursement payments. [Repealed, Sec. 6 ch 70 SLA 1986].
- Sec. 29.45.046. - River habitat protection tax credit.
- Sec. 29.45.048. - Air quality improvement tax credit.
- Sec. 29.45.050. - Optional exemptions and exclusions.
- Sec. 29.45.052. - Tax deferral for primary residences.
- Sec. 29.45.055. - Levy of flat tax on personal property.
- Sec. 29.45.060. - Farm or agricultural land.
- Sec. 29.45.062. - Land subject to a conservation easement.
- Sec. 29.45.065. - Assessment of private airports open for public use.
- Sec. 29.45.070. - Mobile homes.
- Sec. 29.45.080. - Tax on oil and gas production and pipeline property.
- Sec. 29.45.090. - Tax limitation.
- Sec. 29.45.100. - No limitations on taxes to pay bonds.
- Sec. 29.45.101. - Limitation on taxation of fuel.
- Sec. 29.45.103. - Taxation records.
- Sec. 29.45.105. - Errors in taxation procedures.
- Sec. 29.45.110. - Full and true value.
- Sec. 29.45.120. - Returns.
- Sec. 29.45.130. - Independent investigation.
- Sec. 29.45.140. - Violations; authorization to prescribe penalties by ordinance.
- Sec. 29.45.150. - Reevaluation.
- Sec. 29.45.160. - Assessment roll.
- Sec. 29.45.170. - Assessment notice.
- Sec. 29.45.180. - Corrections.
- Sec. 29.45.190. - Appeal.
- Sec. 29.45.200. - Board of equalization.
- Sec. 29.45.210. - Hearing.
- Sec. 29.45.220. - Supplementary assessment rolls.
- Sec. 29.45.230. - Tax adjustments on property affected by a disaster.
- Sec. 29.45.240. - Establishment of levy and determination of rate.
- Sec. 29.45.250. - Rates of penalty and interest.
- Article 02 - ENFORCEMENT OF TAX LIENS
- Sec. 29.45.290. - Validity.
- Sec. 29.45.295. - Collection of delinquent taxes on certain governmental property.
- Sec. 29.45.300. - Tax liability.
- Sec. 29.45.310. - Enforcement of personal property tax liens by distraint and sale.
- Sec. 29.45.320. - Real property tax collection.
- Sec. 29.45.330. - Foreclosure list.
- Sec. 29.45.340. - Clearing delinquencies.
- Sec. 29.45.350. - List to lienholder.
- Sec. 29.45.360. - General foreclosure.
- Sec. 29.45.370. - Answer and objection.
- Sec. 29.45.380. - Judgment.
- Sec. 29.45.390. - Transfer and appeal.
- Sec. 29.45.400. - Redemption period.
- Sec. 29.45.410. - Effect.
- Sec. 29.45.420. - Additional liens.
- Sec. 29.45.430. - Possession during redemption period.
- Sec. 29.45.440. - Expiration.
- Sec. 29.45.450. - Deed to borough or city.
- Sec. 29.45.460. - Disposition and sale of foreclosed property.
- Sec. 29.45.470. - Repurchase by record owner.
- Sec. 29.45.480. - Proceeds of tax sale.
- Sec. 29.45.490. - Payment of taxes upon public utilization.
- Sec. 29.45.500. - Refund of taxes.
- Article 03 - CITY PROPERTY TAX
- Sec. 29.45.550. - Cities outside boroughs.
- Sec. 29.45.560. - Cities inside boroughs.
- Sec. 29.45.570. - [Renumbered as AS 29.45.800 ].
- Sec. 29.45.580. - Differential tax zones.
- Sec. 29.45.590. - Limited property taxing power for second class cities.
- Sec. 29.45.600. - Combining property tax with incorporation of a second class city.
- Article 04 - BOROUGH SALES AND USE TAX
- Article 05 - CITY SALES AND USE TAX
- Article 06 - MOBILE TELECOMMUNICATIONS SOURCING ACT
- Article 07 - GENERAL PROVISIONS