Statutes, codes, and regulations
Alaska Administrative Code
Title 3 - Commerce, Community, and Economic DevelopmentPart 16 - Division of Community and Regional Affairs
Chapter 139 - Errors in Municipal Assessment, Valuation, or Taxation Records
Section 3 AAC 139.900 - Definitions

3 Alaska Admin. Code § 139.900

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Current through October 17, 2024
Section 3 AAC 139.900 - Definitions

As used in this chapter,

(1) "commissioner" means the commissioner of the Department of Commerce, Community, and Economic Development;
(2) "major error" means a violation of federal, state, or municipal property tax law;
(3) "state assessor" means the state assessor in the Department of Commerce, Community, and Economic Development, or a designee from the office of the state assessor.

3 AAC 139.900

Eff. 12/6/85, Register 96

As of Register 171 (October 2004), the regulations attorney made technical revisions under AS 44.62.125(b)(6) to reflect the name change of the Department of Community and Economic Development to the Department of Commerce, Community, and Economic Development made by ch. 47, SLA 2004 and the corresponding title change of the commissioner of community and economic development.

Authority:AS 29.45.105

AS 44.33.010