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2017 Alaska Statutes
Title 29. Municipal Government
Chapter 46. Special Assessments
Sec. 29.46.040. Record owner.
Universal Citation:
AK Stat § 29.46.040 (2017)
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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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