{"data":{"id":"us-ak/as-29.45.010","jurisdiction":"us-ak","citation":"AS 29.45.010","heading":"Property tax.","body":"(a) A unified municipality may levy a property tax. A borough may levy\n(1) an areawide property tax for areawide functions;\n(2) a nonareawide property tax for functions limited to the area outside cities;\n(3) a property tax in a service area for functions limited to the service area.\n(b) A home rule or first class city may levy a property tax subject to AS 29.45.550 — 29.45.560. A second class city may levy a property tax subject to AS 29.45.590.\n(c) If a tax is levied on real property or on personal property, the tax must be assessed, levied, and collected as provided in this chapter.","path":["Title 29. Municipal Government.","Chapter 45. Municipal Taxation."],"source_url":"https://www.akleg.gov/basis/statutes.asp#29.45.010","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:18:16Z","sha256":"e8a2192c81a71eb78a86aa35fb2a84ec738e23a78e8fc02c67fc9b8f90b7de56","source_id":"us-ak","stale":false,"prev":"us-ak/as-29.40.200","next":"us-ak/as-29.45.020"},"notice":"GroundRules: Original legal text. Not legal advice."}