- Alaska Statutes.
- Title 29. Municipal Government
- Chapter 45. Municipal Taxation
- Section 130. Independent Investigation.
previous: Section 120
next: Section 140
. Violations; Authorization to Prescribe Penalties By Ordinance.
AS 29.45.130. Independent Investigation.
- (a) The assessor is not bound to accept a return as correct. The assessor may make an independent investigation of
property returned or of taxable property on which no return has been filed. In either case, the assessor may make the
assessor's own valuation of the property subject to an ad valorem tax and this valuation is prima facie evidence of the
value of the property.
- (b) For investigation, the assessor or the assessor's agent may enter real property during reasonable hours to examine
visible personal property and the exterior of a dwelling or other structure on the real property. The assessor or the
assessor's agent may enter and examine the interior of a dwelling or other structure or the personal property in it
only (1) if the structure is under construction and not yet occupied; (2) with the permission of a person in actual
possession of the structure; or (3) in accordance with a court order to compel the entry and inspection. The assessor
or the assessor's agent may examine all property records involved. A person shall, on request, furnish to the assessor
or the assessor's agent assistance for the investigation and permit the assessor or the assessor's agent to enter a
dwelling or other structure to examine the structure or personal property in it during reasonable hours. The assessor
may seek a court order to compel entry and production of records needed for assessment purposes.
- (c) An assessor may examine a person on oath. On request, the person shall submit to examination at a reasonable time and
place selected by the assessor.
All content © 2008 by Touch
N' Go/Bright Solutions, Inc.
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2007. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
If any errors are found, please e-mail Touch N' Go systems at E-mail. We
hope you find this information useful.