Alaska Statutes.
Title 29. Municipal Government
Chapter 45. Municipal Taxation
Section 550. Cities Outside Boroughs.
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AS 29.45.550. Cities Outside Boroughs.

Home rule and first class cities outside boroughs may assess, levy, and collect a property tax. A property tax if levied must be assessed, levied, and collected as provided by AS 29.45.010 - 29.45.500.

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