[DOWNLOAD] "City Yakutat v. Frank L. Ryman" by Supreme Court of Alaska # eBook PDF Kindle ePub Free
eBook details
- Title: City Yakutat v. Frank L. Ryman
- Author : Supreme Court of Alaska
- Release Date : January 05, 1982
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
The City of Yakutat is a first class city not within an organized borough. It has the power to levy general property taxes in accordance with the procedures set out in AS 29.53.010-.390. Under those procedures, the municipal assessor assesses real property at its value as of January 1 of the assessment year. On the basis of this information, the assessor prepares an assessment roll containing a description of all taxable property, the assessed value of this property, and the names and addresses of the owners of property subject to taxation. The assessor then provides written notice to each person named in the assessment roll; this notice is to be mailed at least 30 days prior to the equalization hearings. The city assembly sits as a board of equalization for the purpose of hearing any appeals from the determinations of the municipal assessor. Any resultant changes or adjustments in property valuations must be certified by the board to the assessor within seven days, and the assessor is then directed to file the final assessment roll by June 1. Finally, the assembly determines the rate of levy before June 15 of each assessment year, and tax statements are mailed to property owners by July 1 of the assessment year.
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