Ch. 3.40 Personal Property Tax | Kodiak Island Borough Code

Chapter 3.40 PERSONAL PROPERTY TAX

Sections:

3.40.010 Property subject to taxation.
3.40.020 Exemptions.
3.40.030 Assessment return.
3.40.040 Tax situs of personal property.
3.40.050 Liability for and collection of personal property taxes.
3.40.060 Penalties and interest.
3.40.070 Classification of aircraft.

Prior legislation: 1974 Code §§3.24.060, 3.24.070, 3.24.080 and 3.24.090; Ords. 83-53-O, 84-25-O, 96-21, 2007-16.

*For statutory provisions granting the power to assess and collect taxes, see AS 29.35.170; for provisions governing municipal assessment and taxation generally, see AS 29.45.