(a) A municipality may by ordinance levy a flat tax on personal property that has been totally exempted from ad valorem taxes under AS 29.45.050(b). A municipality that levies a flat tax may classify the property as to type based on any characteristic and tax each item of property of the same type at a specific amount. A flat tax may be levied on all or on only some types of personal property. The flat tax ordinance must include a procedure under which the taxpayer may appeal the determination of ownership or classification of property subject to the tax. The municipality may establish procedures necessary to collect the tax.
(b) Except as provided in (a) of this section, adoption of a flat tax does not affect the authority of a municipality to levy other taxes or impose fees on the same or other personal property or on the use, possession, sale, or lease of the same or other personal property.
Section: Previous 29.45.045 29.45.046 29.45.048 29.45.050 29.45.051 29.45.052 29.45.053 29.45.055 29.45.060 29.45.062 29.45.065 29.45.070 29.45.080 29.45.090 29.45.100 NextLast modified: November 15, 2016