15 AAC 116.680 - Elections imposing, amending or terminating the assessment
(a) The
certification of an election held in accordance with
AS
16.51.140 to either impose an assessment or
amend an existing assessment must occur before December 1 of the year for which
the assessment is being imposed.
(b) The certification of an election held in
accordance with
AS
16.51.130 to terminate an assessment must
occur before December 1 of the year for which the assessment would have been
imposed.
(c) An election held in
accordance with
AS
16.51.130 and
AS
16.51.140 to impose, amend or terminate an
assessment which is certified after December 1 of any year will apply to the
following year. In addition, no imposition, amendment or termination of an
assessment can be made retroactive to years before the year in which the
election is certified.
Notes
Authority:AS 16.51.130
AS 43.05.080
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