Alaska Statutes 29.35.170 – Assessment and collection of taxes

(a) A borough shall assess and collect property, sales, and use taxes that are levied in its boundaries, subject to Alaska Stat. Chapter 29.45.

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Terms Used In Alaska Statutes 29.35.170

property: includes real and personal property. See Alaska Statutes 01.10.060

(b) Taxes levied by a city shall be collected by a borough and returned in full to the levying city. This subsection applies to home rule and general law municipalities.

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