Section 3 AAC 135.120 - DefinitionsIn this chapter
(2) "exemption year" means the calendar year for which the exemption is sought;(3) "real property" includes, but is not limited to mobile homes, whether classified as real or personal property for municipal tax purposes;(4) "permanent place of abode" means a dwelling, or a dwelling unit in a multiple dwelling, including lots and outbuildings, or an appropriate portion thereof, which are necessary to convenient use of the dwelling unit;(5) "resident" includes applicants who have a fixed habitation in the State of Alaska, and, when absent, intend to return to the State of Alaska;(6) "ownership" means possession of an interest in real property, including but not limited to, a mobile home or condominium, which interest is recorded in the office of the district recorder, or, if unrecorded, is attested by a contract, bill of sale, deed of trust, or other proof in a form satisfactory to the local assessor;(7) "department" means the Department of Commerce, Community, and Economic Development;(8) "senior citizen" means one who is 65 or older before January 1 of the exemption year;(9) "disabled veteran" has the same meaning as in AS 29.45.030(i)(1).Eff. 1/28/73, Register 45; am 4/18/73, Register 45; am 1/27/74, Register 48; am 3/31/76, Register 57; am 11/24/82, Register 84; am 9/21/88, Register 107As 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 29.45.030(f)