Section 15.56.042. Effect of certification.

Latest version.

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.

Authorities

43.05.010;43.05.080;43.05.260;43.56.060;43.56.080;43.56.135;43.56.140;43.56.200

Notes

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  
History Eff. 1/1/2003, Register 164

                    
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