GroundRules
AS 29.35.170: Assessment and collection of taxes.
Where this section sits in the code
- Title 29. Municipal Government.
- Chapter 35. Municipal Powers and Duties.
- Article 2. Mandatory Areawide Powers.
(a) A borough shall assess and collect property, sales, and use taxes that are levied in its boundaries, subject to AS 29.45.
(b) Taxes levied by a city shall be collected by a borough and returned in full to the levying city. This subsection applies to home rule and general law municipalities.
Collected 2026-09-02T06:18:16Z. Source file · JSON