Alaska Administrative Code
Title 15 - Revenue
Chapter 56 - Oil and Gas Exploration, Production and Pipeline Transportation Property Tax
15 AAC 56.130 - Preservation of municipal powers
Universal Citation: 15 AK Admin Code 15 AAC 56.130
Current through February 27, 2024
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.
Authority:AS 43.05.080
AS 43.56.010
AS 43.56.210
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