Alaska Administrative Code — Title 15 (Revenue)
15 AAC 56.010
Notice of assessment
# (a)
The department will send a notice of assessment to the owner of taxable property no later than March 1 of the tax year. A notice of assessment will state
# (1)
the name and address of the owner of the taxable property;
# (2)
a brief description of the property; and
# (3)
the assessed valuation.
# (b)
The department will send a copy of the notice of assessment to each municipality in which the taxable property is located at the same time that the department sends the notice to the owner of the property.
# (c)
The effective date of a notice of assessment is the mailing date certified by the department in the notice.
(Eff. 8/8/74, Register 51; am 1/1/2003, Register 164)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.56.100 AS 43.56.200
Amendment history
Eff. 8/8/74, Register 51; am 1/1/2003, Register 164
Source: official source document (full AAC Title 15 PDF)
In this chapter (25 sections)
- 56.005 · Mandatory property statement
- 56.010 · Notice of assessment
- 56.015 · Appeal procedures
- 56.020 · Appeal to the department
- 56.030 · Appeal to the state assessment review board
- 56.040 · Hearings of the state assessment review board
- 56.042 · Effect of certification
- 56.043 · Investigations
- 56.045 · Supplementary and amended assessments
- 56.047 · Appeal of supplementary and amended assessments
- 56.050 · Credit and refund
- 56.060 · Method of payment
- 56.065 · Payment of tax
- 56.066 · Refund claims for overpayment of taxes
- 56.068 · Limitation periods
- 56.069 · Filing
- 56.070 · Average per capita assessed full and true value of property in…
- 56.075 · Taxable property
- 56.080 · Multiple use property
- 56.090 · Exploration property
- 56.100 · Production property
- 56.110 · Pipeline property
- 56.120 · Intangible drilling expenses
- 56.130 · Preservation of municipal powers
- 56.900 · Definitions