3.70.050 Classifications of property.
The following classifications of property are hereby established and assessment shall be made as provided:
A. Farm or Agricultural Land. Farm use land included in a farm unit and not dedicated or being used for nonfarm purposes shall be assessed on the basis of full and true value for farm use and may not be assessed as if subdivided or used for some other nonfarm purpose, subject to AS 29.45.060.
B. Mobile Homes. Mobile homes attached to the land or connected to water, gas, electric or sewage facilities are classified as real property for tax purposes; except mobile homes located within trailer parks, courts, or any other areas designed to accommodate mobile homes and charging a space rental are not classified as real property for tax purposes.
1. All mobile homes shall be registered with the assessor on a form provided by the assessor and shall be issued a registration number.
2. The registration number as issued shall be a permanent number for identification purposes and shall be permanently affixed on each mobile home in a place visible to the assessor.
3. Failure to comply with the registration requirements of this subsection is a violation and shall be punishable by a fine not to exceed $150.00.
4. Notice to Assessor. Property owners in the borough shall notify the assessor of any new mobile home spaces for rent or vacancies of existing spaces for mobile homes to be used for residential, office, or commercial purposes. (Ord. 11-02-254 § 4; Ord. 09-05-207 § 4; Ord. 06-06-147)