- Alaska Statutes.
- Title 34. Property
- Chapter 7. Horizontal Property Regimes Act
- Section 430. Assessment and Taxation of Apartments.
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AS 34.07.430. Assessment and Taxation of Apartments.
- (a) An apartment and its undivided interest in the common areas and facilities are a parcel and it is subject to separate
assessments and taxation by each assessing unit for all types of taxes authorized by law including special ad valorem
levies and special assessments. A building, property, or any of the common areas and facilities may not be a security
or a parcel for any purpose.
- (b) Nothing in this chapter detracts from or limits the powers and duties of any assessing or taxing unit or official
otherwise granted or imposed by law or regulation.
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