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- Alaska Statutes.
- Title 29. Municipal Government
- Chapter 45. Municipal Taxation
- Section 103. Taxation Records.
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Section 105. Errors in Taxation Procedures.
AS 29.45.103. Taxation Records.
- (a) Municipal records dealing with assessment, valuation, or taxation may be inspected by the state assessor or a
designee.
- (b) If a municipality's assessment and valuation has been done by a private contractor, records concerning the
municipality's valuation and assessment shall be made available to the state assessor or a designee on request.
- (c) Upon request, a record described in (a) or (b) of this section shall promptly be made available to the child support
services agency created in AS 25.27.010
or the child support enforcement agency of another state. If the record is prepared or maintained in an electronic
data base, it may be supplied by providing the requesting agency with a copy of the electronic records and a statement
certifying its contents. The agency receiving information under this subsection may use the information only for child
support purposes authorized under law.
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