15 Alaska Admin. Code § 56.042
Current through September 25, 2024
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.
15 AAC 56.042
Authority:AS 43.05.010
AS 43.05.080
AS 43.05.260
AS 43.56.060
AS 43.56.080
AS 43.56.135
AS 43.56.140
AS 43.56.200