{"data":{"id":"us-ak/as-29.45.047","jurisdiction":"us-ak","citation":"AS 29.45.047","heading":"Air quality improvement tax credit.","body":"A municipality may by ordinance provide for a single or multiple year air quality improvement tax credit to offset a portion of the property taxes due on real property improvements made during the immediately preceding tax year before the municipality's initial approval of the tax credit, including new construction, refurbishments, remodels, and renovations that aid in improving the air quality in the municipality. The municipality shall establish eligibility criteria for the credit in the ordinance adopted under this section.","path":["Title 29. Municipal Government.","Chapter 45. Municipal Taxation."],"source_url":"https://www.akleg.gov/basis/statutes.asp#29.45.047","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:18:16Z","sha256":"2ef9ac5b7714f9df555d3ea9579b7426be2274c97c128b0f14f02c45377f96f5","source_id":"us-ak","stale":false,"prev":"us-ak/as-29.45.046","next":"us-ak/as-29.45.048"},"notice":"GroundRules: Original legal text. Not legal advice."}