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- Alaska Statutes.
- Title 18. Health, Safety, and Housing
- Chapter 26. Alaska Medical Facility Authority
- Section 230. Authority as a Public Body; Tax Status of Assets, Income and Bonds.
previous: Section 220
. Facility Compliance With Health and Safety Laws and Licensing Requirements.
next: Section 240
. Earnings of the Authority.
AS 18.26.230. Authority as a Public Body; Tax Status of Assets, Income and Bonds.
- (a) The authority, all assets at any time owned by it, the income from those assets, and all bonds issued by the
authority, together with the coupons applicable to them, and the income from them, are exempt from all taxation and
special assessments in this state except for gift, inheritance, and estate taxes. However, real property and personal
property owned by the authority and leased to a third party is subject to property taxation if that property would be
subject to taxation if owned by the lessee of it.
- (b) [Repealed, Sec. 74 ch 6 SLA 1984].
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