{"data":{"id":"us-ak/as-29.45.020","jurisdiction":"us-ak","citation":"AS 29.45.020","heading":"Taxpayer notice.","body":"(a) If a municipality levies and collects property taxes, the governing body shall provide the following notice:\n“NOTICE TO TAXPAYER\nFor the current fiscal year the (city)(borough) has been allocated the following amount of state aid for school and municipal purposes under the applicable financial assistance Acts:\nPUBLIC SCHOOL FUNDING\nPROGRAM (AS 14.17) $\nSTATE AID FOR RETIREMENT OF SCHOOL\nCONSTRUCTION DEBT (AS 14.11.100)$\nCOMMUNITY ASSISTANCE PROGRAM\n(AS 29.60.850 — 29.60.879)$\nTOTAL AID$\nThe millage equivalent of this state aid, based on the dollar value of a mill in the municipality during the current assessment year and for the preceding assessment year, is:\nMILLAGE EQUIVALENT\nPREVIOUS YEARTHIS YEAR\nPUBLIC SCHOOL FUNDING\nPROGRAM ASSISTANCEMILLSMILLS\nSTATE AID FOR RETIREMENT OF\nSCHOOL CONSTRUCTION DEBTMILLSMILLS\nCOMMUNITY ASSISTANCE\nPROGRAMMILLSMILLS\nTOTAL MILLAGE EQUIVALENTMILLSMILLS”\nNotice shall be provided by\n(1) furnishing a copy of the notice with tax statements mailed for the fiscal year for which aid is received; or\n(2) publishing in a newspaper of general circulation in the municipality a copy of the notice once each week for a period of three successive weeks, with publication to occur not later than 45 days after the final adoption of the municipality's budget.\n(b) Compliance with the provisions of this section is a prerequisite to receipt of community assistance under AS 29.60.850 — 29.60.879. The department shall withhold annual allocations under those sections until municipal officials demonstrate that the requirements of this section have been met.","path":["Title 29. Municipal Government.","Chapter 45. Municipal Taxation."],"source_url":"https://www.akleg.gov/basis/statutes.asp#29.45.020","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:18:16Z","sha256":"b4ee81a9fde3eeb6962c25557a62f71b2f9073d462a697d27f633776aea060e6","source_id":"us-ak","stale":false,"prev":"us-ak/as-29.45.010","next":"us-ak/as-29.45.030"},"notice":"GroundRules: Original legal text. Not legal advice."}