3.35.020 Property subject to tax.
A. All real and personal property situated within the borough that is not exempt under the laws of the state of Alaska, the Alaska Constitution, or the ordinances of this borough is subject to taxation at a rate not to exceed three percent of its full and true value in money as assessed on the first day of January of the assessment year.
1. There is no limitation on taxes to pay bonds.
B. A private leasehold, contract, preferential use agreement, or other interest in any real or personal property that is exempt from taxation pursuant to state or federal law, or for any other reason, remains taxable to the extent of the private interest (AS 29.45.030(A)).
C. The following definitions shall apply to this section unless otherwise expressly indicated:
1. “Personal property” includes all property, whether corporeal or incorporeal, that is not specifically included in this section’s definition of “real property,” and includes mobile homes, trailers, house trailers, trailer coaches, and camper trailers, so long as they are not attached to the land or connected to water, gas, electric, or sewage facilities, and are not registered with the State of Alaska Department of Motor Vehicles as rolling stock.
2. “Real property” includes not only the land itself, whether laid out in lots or otherwise, but also all buildings, structures, improvements, fixtures of any kind thereon, and also any possessory rights and privileges belonging to or in any way appertaining thereto. The word “tract” includes all lands, pieces, or parcels of land which may be separately assessed, together with fixtures and improvements thereon. “Real property” also includes mobile homes, trailers, house trailers, double-wide-type mobile or modular homes, trailer coaches and similar property, which are used or intended to be used for residential, office, or commercial purposes, and are attached to the land or connected to water, gas, electric, or sewage facilities, except for those mobile homes and house trailers which are held for sale by persons engaged in the business of selling mobile homes.
3. “Mobile homes,” more specifically classified as “manufactured housing,” are all forms of prefabricated housing that is largely assembled in factories and then transported to sites of use. The definition of the term in the United States is regulated by federal law (Code of Federal Regulations, 24 CFR 3280), paraphrased here: Manufactured homes are built as dwelling units of at least 320 square feet (30 m2) in size with a permanent chassis to assure the initial and continued transportability of the home. The requirement to have a wheeled chassis permanently attached differentiates “manufactured housing” from other types of prefabricated homes, such as modular homes. For purposes of this code a mobile home or manufactured home is a dwelling structure built on a steel chassis and fitted with wheels that is intended to be hauled to a usually permanent site. [Ord. FY2015-10 §3, 2015; Ord. FY2014-10 §3, 2014; Ord. 84-16-O §1, 1984; prior code Ch. 3 subch. 1 §2. Formerly §3.20.020].