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Title 3 . Commerce, Community, and Economic Development
Chapter 138 . Small Municipality Energy Assistance Program
Section 60. Definitions

3 AAC 138.060. Definitions

In this chapter

(1) "farm use assessment" means the value of the unit or parcel of property for which application for a farm use assessment and tax deferment is made, based upon its highest and best use as farm or agricultural land;

(2) "yearly gross income" means the income of the applicant for the year preceding the tax year for which the application is filed and means the adjusted gross income of the applicant as defined in Section 62 of the Internal Revenue Code (26 U.S.C. 62).

History: Eff. 12/31/75, Register 56

Authority: AS 29.45.060 (c)

AS 43.20.011 (d)


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Last modified 7/05/2006