reglab/housing_qa huggingface dataset:
AK Stat § 29.35.900 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 35. Municipal Powers and Duties|Article 10. Regional Solid Waste Management Authorities.|Sec. 29.35.900. Audits.

(a) The board shall have the financial records of an authority audited annually by an independent certified public accountant. (b) An authority shall make all of its financial records available to an auditor appointed by a municipality participating in the authority for examination.
AK Stat § 29.35.905 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 35. Municipal Powers and Duties|Article 10. Regional Solid Waste Management Authorities.|Sec. 29.35.905. Remedies.

A holder of bonds or notes or coupons attached to the bonds issued by an authority under AS 29.35.825, and a trustee under a trust agreement or resolution authorizing the issuance of the bonds, except as restricted by a trust agreement or resolution, either at law or in equity, may (1) enforce all rights granted under AS 29.35.800 - 29.35.925, the trust agreement or resolution, or another contract executed by the authority; and (2) compel the performance of all duties of the authority required by AS 29.35.800 - 29.35.925 or the trust agreement or resolution.
AK Stat § 29.35.910 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 35. Municipal Powers and Duties|Article 10. Regional Solid Waste Management Authorities.|Sec. 29.35.910. Claims.

In judicial and regulatory proceedings by and against an authority, an authority and its board members and employees enjoy the same rights, privileges, and immunities as a municipality and municipal officers.
AK Stat § 29.35.915 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 35. Municipal Powers and Duties|Article 10. Regional Solid Waste Management Authorities.|Sec. 29.35.915. Conflicting laws inapplicable.

If a provision of AS 29.35.800 - 29.35.925 conflicts with another provision of this title, the provision of AS 29.35.800 - 29.35.925 prevails.
AK Stat § 29.35.920 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 35. Municipal Powers and Duties|Article 10. Regional Solid Waste Management Authorities.|Sec. 29.35.920. Definitions.

In AS 29.35.800 - 29.35.925, unless the context otherwise requires, (1) “authority” means a regional solid waste management authority established under AS 29.35.805; (2) “board” means the board of directors of an authority; (3) “bonds” includes bonds, bond anticipation notes, notes, refunding bonds, or other forms of indebtedness of the authority; (4) “bylaws” means the guidelines adopted by and amended by the board from time to time under AS 29.35.800 - 29.35.925; (5) “costs of projects” means all or any part of the aggregate costs determined by an authority to be necessary to finance the construction or acquisition of a project, including, without limitation, the cost of acquiring real property; the cost of constructing buildings and improvements; the cost of financing the project, including, without limitation, interest charges before, during, or after construction or acquisition of the project; costs related to determining the feasibility of, planning, design of, or engineering of the project and, to the extent determined necessary by the authority, administrative expenses; the costs of machinery or equipment to be used in the operation or rehabilitation of a solid waste management facility or operation; and all other costs, charges, fees, and expenses that the authority determines necessary to finance the construction or acquisition; (6) “land” or “real property” means any interest in real property, including tidal and submerged land, any right appurtenant to the interest, and, without limitation, interests less than full title, such as easements, uses, leases, and licenses; (7) “project” means a solid waste management facility, and administrative facilities, including property necessary for solid waste management; (8) “regulation” means a standard of general application or the amendment, supplement, revision, or repeal of a standard adopted by an authority to implement, interpret, or make specific the law enforced or administered by it or to govern its procedure.
AK Stat § 29.35.925 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 35. Municipal Powers and Duties|Article 10. Regional Solid Waste Management Authorities.|Sec. 29.35.925. Short title.

AS 29.35.800 - 29.35.925 may be cited as the Regional Solid Waste Management Authority Act.
AK Stat § 29.45.010 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.010. Property tax.

(a) A unified municipality may levy a property tax. A borough may levy (1) an areawide property tax for areawide functions; (2) a nonareawide property tax for functions limited to the area outside cities; (3) a property tax in a service area for functions limited to the service area. (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. (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.
AK Stat § 29.45.020 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.020. Taxpayer notice.

(a) If a municipality levies and collects property taxes, the governing body shall provide the following notice:“NOTICE TO TAXPAYER For 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:PUBLIC SCHOOL FUNDING  PROGRAM (AS 14.17) $STATE AID FOR RETIREMENT OF SCHOOL  CONSTRUCTION DEBT (AS 14.11.100)$COMMUNITY REVENUE SHARING PROGRAM (AS 29.60.850 - 29.60.879)$TOTAL AID$The 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:MILLAGE EQUIVALENTPREVIOUS YEARTHIS YEARPUBLIC SCHOOL FUNDING PROGRAM ASSISTANCEMILLSMILLSSTATE AID FOR RETIREMENT OF SCHOOL CONSTRUCTION DEBTMILLSMILLSCOMMUNITY REVENUE SHARING PROGRAMMILLSMILLSTOTAL MILLAGE EQUIVALENTMILLSMILLS”Notice shall be provided by (1) furnishing a copy of the notice with tax statements mailed for the fiscal year for which aid is received; or (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. (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.
AK Stat § 29.45.040 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.040. Property tax equivalency payments.

(a) A resident of the state who rents a permanent place of abode is eligible for a tax equivalency payment from the state through the department if the resident is (1) at least 65 years old; (2) a disabled veteran; or (3) at least 60 years old and the widow or widower of a person who was eligible for payment under (1) or (2) of this subsection. (b) For purposes of determining the amount of a payment to an eligible person, the department shall calculate at the rate of one percent per mill a property tax equivalent percentage for each municipality that levies a property tax. The property tax equivalent percentage applied to the annual rent charged to the applicant equals the property tax equivalency payment payable under this section. (c) To obtain a tax equivalency payment the eligible resident must apply to the department for payment for the preceding year by January 15 of each year on forms and in the manner prescribed by the department. The department for good cause shown may waive an applicant's failure to make timely application for a tax equivalency payment and accept the application as if timely filed. Each applicant shall submit with the application rental receipts or, if rental receipts are not available, other evidence satisfactory to the department for determination of the fact of payment of rent and the amount paid. A disabled veteran shall submit with the application evidence of the disability rating. (d) If two or more persons occupy a residence as tenants, not all of whom are eligible for a tax equivalency payment under this section, the assessor shall determine equitable partial payments to be made to the eligible tenants. However, a tax equivalency payment to an eligible applicant may not be reduced because the spouse is less than 65 years of age or is not a disabled veteran. If all occupants in a residence are eligible for a tax equivalency payment under this section, the occupants shall decide between and among themselves which shall receive payment. (e) If appropriations are not sufficient to fully fund tax equivalency payments under this section, the amount available shall be distributed pro rata among eligible residents. (f) In this section, “disabled veteran” has the meaning given in AS 29.45.030(i).
AK Stat § 29.45.046 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.046. River habitat protection tax credit.

(a) Unless prohibited by municipal charter, a municipality may by ordinance provide for a river habitat protection credit to be applied to offset a portion of the property taxes due on land, or an interest in land taxable under this chapter, upon which an improvement has been constructed that aids in (1) protecting a river from degradation of fish habitat due to public or private use; or (2) restoring riparian fish habitat along or in a river that has been damaged by land use practices. (b) The amount of a river habitat protection credit shall be based upon a percentage of the verifiable costs of the improvement and may not exceed 50 percent of the total amount of taxes levied upon the land or upon the taxable interest in the land during a single tax year, but the credit may be granted for more than one year. If the credit is granted for more than one year and the land or taxable interest in the land is conveyed, the portion of the credit remaining is extinguished. The ordinance may limit the availability of a credit to some, but not all types of improvements for which a credit may be granted under this section and to some, but not all areas of the municipality. A credit may only be granted for an improvement that has been constructed in compliance with state and federal laws. A credit may not be granted for an improvement (1) required under state or federal law; or (2) located more than 150 feet from the mean high tide line or ordinary high water line; in this paragraph, “ordinary high water line” means that line on the shore of the nontidal portion of a river or stream that reflects the highest level of water during an ordinary year and is established by fluctuations of water and indicated by physical characteristics such as a clear, natural line impressed on the bank, shelving, changes in the character of soil, destruction of terrestrial vegetation, the presence of litter and debris, or other appropriate means that consider the characteristics of the surrounding area. (c) [Repealed, § 3 ch 41 SLA 1995.]  (d) Before an ordinance is adopted under (a) of this section, it must be approved by the commissioner of fish and game. The commissioner of fish and game shall approve a proposed ordinance if the improvements for which a credit is authorized aid in protecting or restoring habitat as required under this section without regard to the percentage of the total protection or restoration that could be achieved by ideal improvement measures. Within 60 days after receipt of a proposed ordinance, the commissioner of fish and game shall notify the municipality in writing as to whether the proposed ordinance is approved or disapproved and, if the proposed ordinance is disapproved, shall state the basis for that determination.
AK Stat § 29.45.047 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.047. Air quality improvement tax credit.

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.
AK Stat § 29.45.049 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.049. Energy efficient construction tax credit.

A municipality may by ordinance provide for a single or multiple year energy efficient construction 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 energy efficient new construction, refurbishments, remodels, and renovations. The municipality shall establish eligibility criteria for the credit in the ordinance adopted under this section.
AK Stat § 29.45.051 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.051. Tax deferral for certain subdivided property.

(a) A municipality may by ordinance permit deferral of payment of taxes on all or a portion of the increase in assessed value directly attributable to (1) the subdivision of a single parcel of property into three or more parcels; and (2) any improvements made to the property necessitated by its subdivision. (b) A deferral from taxation allowed under (a) of this section shall be limited to a maximum period of five years. A municipality may by ordinance provide for the deferral of payment of taxes permitted under (a) of this section to be of a shorter duration. (c) Subject to (b) of this section, a municipality may also by ordinance provide that (1) the deferral is terminated when (A) a lot in the subdivision is sold; or (B) a residential or commercial building is built on a lot in the subdivision; or (2) the deferral continues for the unsold lots in the subdivision after (A) a lot in the subdivision is sold; or (B) a residential or commercial building is constructed on a lot in the subdivision.
AK Stat § 29.45.052 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.052. Tax deferral for primary residences.

(a) A municipality may by ordinance provide for the deferral of all taxes on property that is owned, in whole or in part, by an individual (1) who occupies and has occupied the property for at least 10 consecutive years as the individual's primary residence; and (2) whose income is at or below federal poverty guidelines for the state set by the United States Department of Health and Human Services. (b) An individual must apply for each year that a deferral is sought and supply proof of eligibility for the deferral for that year in accordance with requirements set out in the ordinance that authorizes the deferral. Taxes for a year that are deferred do not become payable until ownership of the property is transferred from the individual who obtained the deferral. A municipality that provides for a deferral of property taxes under this subsection may not impose interest on the taxes deferred between the time the deferral is granted and the time the taxes become payable.
AK Stat § 29.45.053 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.053. Exemption for certain residences of law enforcement officers.

(a) A municipality may, by ordinance, provide for the designation of areas within its boundaries that are eligible for tax exemptions on parcels of residential property. The amount of the tax exemption provided in the ordinance may not exceed $150,000 of the assessed value of a parcel. The exemption may be granted for a parcel only if it is (1) entirely within an eligible area; (2) primarily used for residential purposes; and (3) owned and occupied as the primary place of abode by a law enforcement officer. (b) Only one exemption may be granted for the same parcel under an ordinance adopted under (a) of this section, and, if two or more individuals are eligible for an exemption for the same parcel, the individuals shall decide between or among themselves who is to receive the benefit of the exemption. (c) The municipality that adopts the ordinance under (a) of this section may not request state funds to cover any loss of revenue to the municipality caused by the ordinance. (d) The ordinance adopted under (a) of this section must define “law enforcement officer” to include only some or all positions listed in the definition of “peace officer” in AS 01.10.060 or in the definition of “police officer” in AS 18.65.290. The ordinance may include other eligibility requirements for an area; however, an eligible area must (1) meet the eligibility requirements under a federal program of special assistance for urban development, neighborhood revitalization, or law enforcement, without regard to whether an application for the federal assistance on behalf of the area has been made or whether the area has received or is receiving the federal assistance; (2) have a statistically higher occurrence of crime than the municipality as a whole; the crime rate for an eligible area must be established in the ordinance; or (3) meet the requirements of (1) and (2) of this subsection. (e) The municipality may establish a specific area as an eligible area for purposes of this section only in the ordinance adopted under (a) of this section or by adopting a separate ordinance. The municipality is not required to establish as an eligible area for purposes of this section every area that meets the requirements of the ordinance that is adopted under (a) of this section.
AK Stat § 29.45.055 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.055. Levy of flat tax on personal property.

(a) A municipality may by ordinance levy a flat tax on personal property that has been totally exempted from ad valorem taxes under AS 29.45.050(b). A municipality that levies a flat tax may classify the property as to type based on any characteristic and tax each item of property of the same type at a specific amount. A flat tax may be levied on all or on only some types of personal property. The flat tax ordinance must include a procedure under which the taxpayer may appeal the determination of ownership or classification of property subject to the tax. The municipality may establish procedures necessary to collect the tax. (b) Except as provided in (a) of this section, adoption of a flat tax does not affect the authority of a municipality to levy other taxes or impose fees on the same or other personal property or on the use, possession, sale, or lease of the same or other personal property.
AK Stat § 29.45.062 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.062. Land subject to a conservation easement.

(a) Land that is subject to a conservation easement created under AS 34.17.010 - 34.17.060 and used consistent with the conservation easement shall be assessed on the basis of full and true value for use subject to the conservation easement and may not be assessed as though it was not subject to the conservation easement. The assessor shall maintain records valuing the land for both full and true value and value subject to the conservation easement. The municipality may, by ordinance, require that if the land is sold, leased, or otherwise disposed of for uses incompatible with the conservation easement or if the conservation easement is conveyed to the owner of the property, the owner shall pay to the municipality an amount equal to the additional tax at the current mill levy together with eight percent interest for the preceding 10 years, as though the land had not been assessed subject to the conservation easement. (b) To secure the assessment under this section, an owner of land subject to a conservation easement shall apply to the assessor before May 15 of each year in which the assessment is desired. The application must be made upon forms prescribed by the assessor and must include information that may reasonably be required to determine the entitlement of the applicant.
AK Stat § 29.45.065 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.065. Assessment of private airports open for public use.

(a) A municipality may provide by ordinance that airports located on private land and open and available for public use may be assessed at full and true value for airport use and not as if subdivided or used for some other nonairport use. The assessor shall maintain records valuing the land at both full and true value and airport use value. If the land is sold, leased, or otherwise disposed of for uses incompatible with airport use by the public or if the owner converts the land to a use incompatible with airport use by the public, the owner is liable to pay an amount equal to the additional tax at the current mill levy together with eight percent interest from the time of the incompatibility, as if the land had not been assessed for airport use. Payment of the additional tax and interest shall be made to the municipality. (b) To secure the assessment under this section, the owner of the airport shall show that the airport is on private land, is open and available for public use, and is of benefit to the public or municipality. The owner shall apply to the assessor before May 15 of each year that the assessment is desired on forms to be prescribed by the municipality for use of the local assessor and shall include information reasonably required to determine the entitlement of the applicant. If the land is leased for airport purposes, the applicant shall furnish the assessor with a copy of the lease bearing the signature of both the lessee and lessor for the period that the exemption is requested. (c) In this section, “airport” means an area of land or water that is used for the landing, takeoff, movement, or parking of aircraft, and the appurtenant areas that are used for airport buildings or other airport facilities or right-of-way, together with airport buildings and facilities at the location.
AK Stat § 29.45.070 (2021)
2021 Alaska Statutes|Title 29. Municipal Government|Chapter 45. Municipal Taxation|Article 1. Municipal Property Tax.|Sec. 29.45.070. Mobile homes.

Mobile homes, trailers, house trailers, trailer coaches, and similar property used or intended to be used for residential, office, or commercial purposes and permanently affixed to real property under AS 34.85.150 are classified as real property for tax purposes unless expressly classified as personal property by ordinance. This section does not apply to house trailers and mobile homes that are unoccupied and held for sale by persons engaged in the business of selling mobile homes. In this section, “mobile home” has the meaning given to “manufactured home” in AS 45.29.102.