There are two classes. The major difference between the two classes is in how they may acquire other powers. Both classes have separately elected borough assemblies and school boards. All boroughs may assess, levy and collect real and personal property taxes. They may also levy sales taxes.
Incorporated cities are small units of local government, serving one community.
There are two classes. Taxing authority is somewhat broader than for second-class cities and responsibilities are broader. Taxing authority is limited. A borough and all cities located within it may unite in a single unit of government called a unified municipality. There are 246 federally recognized tribal governments in Alaska and one community organized under federal law.