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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 56.045

Supplementary and amended assessments

Official textakleg.govlast amended

# (a)

Subject to the limitations period provided in AS 43.05.260, the department may issue a supplementary or amended assessment roll to assess the amount of tax imposed under AS 43.56.010 at any time.

# (b)

A supplementary or amended assessment may result in increases or decreases in the assessed values reported on an original assessment roll due to

# (1)

assessment of property or property value that was omitted from a previous assessment roll; or

# (2)

correction of an error, whether the error was made by the property owner, the department, or otherwise.

# (c)

The municipal mill rate applicable to a supplementary or amended assessment roll is the mill rate that applied to the property in the year the property originally was or should have been assessed.

# (d)

The department will send notice of a supplementary or amended assessment to each property owner and each municipality as provided in 15 AAC 56.010, except that the March 1 deadline for the current tax year does not apply to a notice of a supplementary or amended assessment. A notice of supplementary or amended assessment will be sent within a reasonable time after the department makes the supplementation or amendment, but no later than March 1 of the tax year immediately following completion of the supplementary or amended assessment.
The department may issue supplementary and amended assessments in separate documents or together in one document.

# (e)

The effective date of a notice of a supplementary or amended assessment is the mailing date certified by the department in the notice.
(Eff. 7/30/82, Register 83; am 1/1/2003, Register 164)
Statutory Authority:
Authority:
AS 43.05.010 AS 43.05.260 AS 43.56.140
AS 43.05.080 AS 43.56.060 AS 43.56.200

Amendment history

Eff. 7/30/82, Register 83; am 1/1/2003, Register 164

Source: official source document (full AAC Title 15 PDF)

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In this chapter (25 sections)
  1. 56.005 · Mandatory property statement
  2. 56.010 · Notice of assessment
  3. 56.015 · Appeal procedures
  4. 56.020 · Appeal to the department
  5. 56.030 · Appeal to the state assessment review board
  6. 56.040 · Hearings of the state assessment review board
  7. 56.042 · Effect of certification
  8. 56.043 · Investigations
  9. 56.045 · Supplementary and amended assessments
  10. 56.047 · Appeal of supplementary and amended assessments
  11. 56.050 · Credit and refund
  12. 56.060 · Method of payment
  13. 56.065 · Payment of tax
  14. 56.066 · Refund claims for overpayment of taxes
  15. 56.068 · Limitation periods
  16. 56.069 · Filing
  17. 56.070 · Average per capita assessed full and true value of property in…
  18. 56.075 · Taxable property
  19. 56.080 · Multiple use property
  20. 56.090 · Exploration property
  21. 56.100 · Production property
  22. 56.110 · Pipeline property
  23. 56.120 · Intangible drilling expenses
  24. 56.130 · Preservation of municipal powers
  25. 56.900 · Definitions
Full table of contents →