There is a newer version of the Alaska Statutes
2013 Alaska Statutes
Title 29 - MUNICIPAL GOVERNMENT
Chapter 29.46 - SPECIAL ASSESSMENTS
Sec. 29.46.040 Record owner.
AK Stat § 29.46.040 (2013) What's This?
The person in whose name property is listed on the municipal property tax roll as owner is conclusively presumed to be the legal owner of record. If the owner is unknown, the assessment roll may designate "unknown owner".
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