Made available by Touch N' Go Systems, Inc., and the
Law Offices of James B. Gottstein.

You can also go to The Alaska Legal Resource Center or search the entire website search.

Touch N' Go, the DeskTop In-and-Out Board makes your office run smoother. Visit Touch N' Go's Website to see how.
Title 15 . Revenue
Chapter 56 . (Repealed)
Section 45. Supplementary and amended assessments

15 AAC 56.045. Supplementary and amended assessments

(a) Subject to the limitations period provided in AS 43.05.260 , the department may issue a supplementary or amended assessment roll to assess the amount of tax imposed under AS 43.56.010 at any time.

(b) A supplementary or amended assessment may result in increases or decreases in the assessed values reported on an original assessment roll due to

(1) assessment of property or property value that was omitted from a previous assessment roll; or

(2) correction of an error, whether the error was made by the property owner, the department, or otherwise.

(c) The municipal mill rate applicable to a supplementary or amended assessment roll is the mill rate that applied to the property in the year the property originally was or should have been assessed.

(d) The department will send notice of a supplementary or amended assessment to each property owner and each municipality as provided in 15 AAC 56.010, except that the March 1 deadline for the current tax year does not apply to a notice of a supplementary or amended assessment. A notice of supplementary or amended assessment will be sent within a reasonable time after the department makes the supplementation or amendment, but no later than March 1 of the tax year immediately following completion of the supplementary or amended assessment. The department may issue supplementary and amended assessments in separate documents or together in one document.

(e) The effective date of a notice of a supplementary or amended assessment is the mailing date certified by the department in the notice.

History: Eff. 7/30/82, Register 83; am 1/1/2003, Register 164

Authority: AS 43.05.010

AS 43.05.080

AS 43.05.260

AS 43.56.060

AS 43.56.140

AS 43.56.200

Note to HTML Version:

The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006