15 Alaska Admin. Code § 56.042

Current through May 31, 2024
Section 15 AAC 56.042 - Effect of certification

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

Eff. 1/1/2003, Register 164

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