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- Alaska Statutes.
- Title 29. Municipal Government
- Chapter 45. Municipal Taxation
- Section 55. Levy of Flat Tax On Personal Property.
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Section 52. Tax Deferral for Primary Residences.
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Section 60. Farm or Agricultural Land.
AS 29.45.055. Levy of Flat Tax On Personal Property.
- (a) A municipality may by ordinance levy a flat tax on personal property that has been totally exempted from ad valorem
taxes under AS 29.45.050(b). A municipality that
levies a flat tax may classify the property as to type based on any characteristic and tax each item of property of the
same type at a specific amount. A flat tax may be levied on all or on only some types of personal property. The flat
tax ordinance must include a procedure under which the taxpayer may appeal the determination of ownership or
classification of property subject to the tax. The municipality may establish procedures necessary to collect the tax.
- (b) Except as provided in (a) of this section, adoption of a flat tax does not affect the authority of a municipality to
levy other taxes or impose fees on the same or other personal property or on the use, possession, sale, or lease of the
same or other personal property.
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