Alaska Administrative Code — Title 15 (Revenue)
15 AAC 56.042
Effect of certification
No later than June 1 of each year the department will certify the assessment roll for the tax year. By certifying the assessment roll, the department verifies that it has prepared the assessment roll in the manner required by law and, based on the best information available to the department, the assessed values represent the department's determination of the full and true value of the listed property as of January 1 of the tax year. A certified assessment roll is subject to supplementation, correction, and amendment within the period provided in AS 43.05.260.
(Eff. 1/1/2003, Register 164)
Statutory Authority:
Authority:
AS 43.05.010 AS 43.56.060 AS 43.56.140
AS 43.05.080 AS 43.56.080 AS 43.56.200
AS 43.05.260 AS 43.56.135
Amendment history
Eff. 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