15 Alaska Admin. Code § 56.130

Current through May 31, 2024
Section 15 AAC 56.130 - Preservation of municipal powers

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.

15 AAC 56.130

Eff. 3/1/75, Register 53

Authority:AS 43.05.080

AS 43.56.010

AS 43.56.210