Alaska Administrative Code — Title 15 (Revenue)
15 AAC 56.130
Preservation of municipal powers
Official textakleg.govlast amended
The fact that the assessment of pipeline facilities by the department includes costs accrued in the construction of that pipeline does not mean that the department is assessing and taxing construction equipment and machinery as such. The powers of municipalities under AS 29.53 to assess and tax property are preserved.
(Eff. 3/1/75, Register 53)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.56.010 AS 43.56.210
Amendment history
Eff. 3/1/75, Register 53
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