header string | content string | is_substantive bool | function string | topic string | source_jurisdiction_type string | state string | city string | county string | enforcement_discretion float64 | opacity float64 | paternalism float64 | problem_salience float64 |
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## 3.72.100 Appeal. | A. A person who receives notice or whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from any alleged error in valuation not adjusted by the assessor to the taxpayer’s satisfaction.
B. The appellant shall, no later than 30 days from the ... | false | Process | null | counties | ak | null | haines_borough | -0.647461 | 0.431396 | -0.589355 | -0.5 |
## 3.72.105 Exchange of information. | A. Information to be presented to the board of equalization (board) by the assessor’s office shall be made available to the appellant at least 10 business days prior to the hearing date scheduled for the appeal. For the purpose of this section “information” consists of documents, photographs, and other recorded or prin... | true | Rules | Other | counties | ak | null | haines_borough | -0.607422 | -0.152344 | -0.642578 | -0.550781 |
## 3.72.110 Board of equalization membership and duties. | A. *Board of Equalization Established.* There shall be a board of equalization consisting of no fewer than five nor more than nine members configured in panels of four that shall hear appeals from determinations of the assessor. The assembly may, by ordinance, appoint itself to sit as the board of equalization.
B. The... | true | Rules | Other | counties | ak | null | haines_borough | -1.117188 | 0.511719 | -1.079102 | -0.816895 |
## 3.72.115 Hearing panels of the board of equalization. | A. Notwithstanding HBC 3.72.110(F), a duly constituted hearing panel shall be empowered to hear appeals from determinations of the assessor on behalf of the board of equalization. A hearing panel’s decisions on an appeal shall be considered decisions of the board of equalization for the purpose of this chapter. After t... | false | Process | null | counties | ak | null | haines_borough | -0.405273 | 0.989746 | -0.77002 | -0.442871 |
## 3.72.120 Hearing. | A. If an appellant fails to appear, the board of equalization may proceed with the hearing in the absence of the appellant.
B. The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under-valuation based on facts that are stated in a valid w... | true | Rules | Other | counties | ak | null | haines_borough | -0.560547 | 0.546875 | -0.653809 | -0.415771 |
### 3.72.130 Transmittal of statement of valuation. | When the final assessment roll is completed and certified by the assessor, the assessor shall deliver to the assembly a statement of the total assessed valuation of all taxable real and personal property in the borough, indicating the separate valuation of property within taxing units. | false | Process | null | counties | ak | null | haines_borough | -1.236328 | -1.296875 | -0.978516 | -1.24707 |
### 3.72.140 Supplementary assessment rolls. | The assessor shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll. | true | Rules | Other | counties | ak | null | haines_borough | -1.439453 | -0.418945 | -0.624512 | -1.538086 |
### 3.74.010 Validity of assessment rolls. | An assessment roll as completed and certified by the assessor and as corrected and amended by the assessor in conformity with this title and the decisions of the board of equalization is, except as amended as a result of an appeal to the court as provided by this title, valid and binding on all persons, notwithstanding... | true | Rules | Other | counties | ak | null | haines_borough | -0.927246 | -0.147827 | -0.332031 | -0.946289 |
### 3.74.020 Mailing tax statements. | The borough shall annually determine the rate of levy before June 15th. By July 1st, the assessor shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest. | false | Process | null | counties | ak | null | haines_borough | -0.708008 | -1.488281 | -0.55127 | -0.85498 |
### 3.74.030 Delinquent date for payment of taxes. | A. All taxes levied in accordance with this chapter shall be due and payable on or before November 1st of each tax year or the first working day following November 1st if it should fall on a weekend.
B. Taxes unpaid after the appropriate due date shall become delinquent. The postmarked date on payments received by mai... | true | Rules | Other | counties | ak | null | haines_borough | -0.814941 | -1.561523 | 0.109802 | -0.466553 |
### 3.74.040 Penalty and interest. | A. A penalty of 10 percent shall be added to all delinquent taxes; and interest of 12 percent per year shall accrue upon all unpaid taxes, not including penalty, from the due date until paid in full.
The Haines Borough Code is current through Ordinance 25-10-724, and legislation passed through January 27, 2026.
B. All... | true | Enforcement | Other | counties | ak | null | haines_borough | -0.718262 | -0.865234 | -0.418945 | 0.235474 |
## 3.74.050 Tax liability. | Property taxes, together with penalty and interest, are a lien upon the property assessed, and the lien is prior and paramount to all other liens or encumbrances against the property. (Ord. 09-05-207 § 4) | true | Rules | Other | counties | ak | null | haines_borough | -0.790039 | -0.80127 | -0.820313 | -0.106995 |
## 3.74.060 Action for collection of tax. | If the tax on real property is not paid when due, the borough may enforce the lien of the tax by the sale of the property assessed, after foreclosure in the special proceeding provided in this chapter, by order of the superior court. (Ord. 09-05-207 § 4) | true | Enforcement | Zoning | counties | ak | null | haines_borough | -0.090088 | -0.738281 | -0.750977 | -0.434326 |
## 3.74.070 Foreclosure list. | A. The delinquent real property tax roll shall be known as the foreclosure list.
1. The list shall be arranged in alphabetical order as to the last name and shall include:
a. The last known owner;
b. The property description as stated on the assessment roll;
c. Years and amounts of delinquency;
d. Pena... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.662109 | 0.742676 | -0.37085 | 0.52002 |
### 3.74.080 Clearing delinquencies. | During the publication or posting of the foreclosure list and up to the time of transfer to the borough, a person may pay the taxes owing, together with the penalty, interest, and costs. The collector shall note payment on the foreclosure list. | true | Rules | Other | counties | ak | null | haines_borough | -0.569824 | -1.049805 | -0.06131 | -0.441406 |
### 3.74.090 List to lien holder. | A holder of a mortgage or other lien on real property may request the assessor to send by certified mail notice of a foreclosure list that includes the real property. | true | Rules | Other | counties | ak | null | haines_borough | -0.959473 | -1.511719 | -0.323486 | -0.938477 |
### 3.74.100 Apportionment of costs. | The costs of publication of the foreclosure list and of the tax foreclosure proceedings shall be taxed by the clerk of the court and paid by the borough. However, these costs shall be apportioned to the tracts ordered sold so that each tract bears its proportionate share. Costs shall be apportioned by determining and a... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.958008 | 0.422363 | -1.224609 | -0.720215 |
### 3.74.110 General foreclosure. | A. The borough shall bring one general foreclosure proceeding in rem against the tracts included in the foreclosure list. If the owner is unknown, the tract shall be proceeded against as belonging to “unknown owner.”
B. No assessment of property or charge for taxes is invalid because:
1. There is irregularity in an a... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.416748 | 0.489014 | -0.606445 | 0.094971 |
### 3.74.120 Answer and objection. | A person having an interest in a tract on the foreclosure list may file an answer with the court within 30 days after the date of last publication, specifying the person’s objection. The court shall make its decision in summary proceedings. The foreclosure list is prima facie evidence that the assessment and levy of th... | false | Process | null | counties | ak | null | haines_borough | -0.444824 | -0.782715 | -0.314941 | -0.196533 |
### 3.74.130 Judgment. | The court shall, in a proper case, give judgment and decree that the tax liens be foreclosed. It is a several judgment against each tract and a lien on each tract. | true | Rules | Other | counties | ak | null | haines_borough | -0.89209 | -0.681152 | -0.691895 | -0.384521 |
### 3.74.140 Transfer and appeal. | A. Foreclosed tracts are transferred to the borough for the lien amount. When answers are filed as to some tracts, the court may enter judgment against and order the transfer to the borough of all other tracts on the list pending determination of the matters in controversy. The court shall hear and determine the issues... | true | Enforcement | Other | counties | ak | null | haines_borough | -0.685547 | 0.059143 | -0.853516 | -0.54541 |
### 3.74.150 Borough or successor to recover value of improvements if foreclosure vacated. | If the court vacates or sets aside a judgment of foreclosure, the court shall determine the value of improvements placed on a tract by the borough or by a purchaser from the borough, and shall give judgment for that amount and collect it from the claimant before putting him in possession. | true | Rules | Zoning | counties | ak | null | haines_borough | -0.990234 | -1.029297 | -0.825195 | -0.550781 |
### 3.74.160 Redemption period. | A. Properties transferred to the borough are held by the borough for at least one year. During this period, a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest and
The Haines Borough Code is current through Ordinance 25-10-724, and legislation passed through Janu... | true | Rules | Zoning | counties | ak | null | haines_borough | -1.001953 | 0.161255 | -0.375 | -0.417969 |
### 3.74.170 Effect. | Receipt of the redemption amount required under HBC 3.74.160 by the borough releases all claims of the borough to the property. The assessor shall record the redemption and issue a certificate containing a property description, the redemption amount, and the dates of judgment and decree of foreclosure. The assessor sha... | false | Process | null | counties | ak | null | haines_borough | -1.180664 | 0.157227 | -0.438721 | -0.609375 |
### 3.74.180 Additional liens. | If a tract included in a foreclosure list is removed after payment of delinquencies or redemption by a lien holder, the payment represented by receipt for payment constitutes an additional lien on the tract, collectible by the lien holder in the same manner as the original lien. | true | Rules | Other | counties | ak | null | haines_borough | -1.03418 | -0.562988 | -1.101563 | -0.401855 |
### 3.74.190 Possession during redemption period. | Foreclosure does not affect the former owner’s right to possession during the redemption period. In the event that waste is committed by the former owner, or by anyone acting under the former owner’s permission or control, the borough may declare an immediate forfeiture of the right to possession. | true | Enforcement | Zoning | counties | ak | null | haines_borough | -0.249756 | -0.84668 | 0.95752 | 0.437988 |
### 3.74.200 Expiration. | A. Not earlier than 30 days before the expiration of the redemption period, the assessor shall publish a redemption period expiration notice. The notice shall contain the date of judgment, the date of expiration of the period of redemption, and a warning to the effect that all tracts ordered sold under the judgment, un... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.724609 | 0.509277 | 0.297119 | 0.876465 |
## 3.74.210 Deed to borough. | A. Unredeemed property in the borough is deeded to the borough. The deed shall be recorded in the recording district in which the property is located.
B. Conveyance gives the borough clear title, except for prior recorded tax liens of the United States and the state.
C. No deed is invalid for irregularities, omission... | true | Rules | Zoning | counties | ak | null | haines_borough | -1.1875 | -0.479492 | -1.02832 | -0.500977 |
## 3.74.220 Disposition and sale of foreclosed property. | A. The borough shall determine by ordinance whether foreclosed property deeded to the borough shall be retained for a public purpose. The ordinance shall contain the legal description of the property, the address or a general description of the property sufficient to provide the public with notice of its location, and ... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.743652 | 0.505371 | -0.735352 | -0.320801 |
## 3.74.230 Repurchase by record owner. | A. The record owner at the time of tax foreclosure of property acquired by the borough, or the assigns of that record owner, may, within 10 years and before the sale or contract of sale of the tax-foreclosed property by the borough, repurchase the property. The borough shall sell the property to the record owner or ass... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.777832 | 0.354492 | -0.587891 | 0.182495 |
## 3.74.240 Proceeds of tax sale. | A. If foreclosed property lies within the townsite service area, on the sale of such property, the borough shall divide the proceeds less cost of collection between the borough general fund and the townsite service area fund having unpaid taxes against the property. The division shall be in proportion to the respective... | true | Rules | Other | counties | ak | null | haines_borough | -0.719727 | 0.912109 | -0.87793 | 0.073975 |
### 3.74.260 Refund of taxes. | A. If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the borough for recovery of the taxes. If judgment for recovery is given against the borough, or, if in the absence of suit, it becomes obvious to the assembly that judgment for recovery of the taxes would be obtained i... | true | Rules | Other | counties | ak | null | haines_borough | -0.460205 | 0.210327 | -0.390137 | 0.460205 |
### 3.74.330 Return of taxes. | All taxes levied and collected by the borough on properties within and on behalf of the townsite service area shall be placed in full in the townsite service area fund by the end of the following month. | true | Rules | Other | counties | ak | null | haines_borough | -1.442383 | -1.755859 | -1.136719 | -1.399414 |
## 3.80.010 Purpose and intent. | It is the purpose of the tax levied under this chapter to raise revenues. To that end, the scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the rental, sales or service clearly falls within an exemption defined in this chapter. | false | Context | null | counties | ak | null | haines_borough | -0.686035 | -0.861328 | -0.936035 | -0.714355 |
## 3.80.020 Definitions. | For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
“Buyer, consumer and person,” includes, without limiting the scope thereof, every individual, receiver, assignee, trustee in bankruptcy, trust estate, firm, co-partnership, joint ven... | false | Context | null | counties | ak | null | haines_borough | 1.016602 | 1.251953 | -0.880859 | -0.789551 |
## 3.80.030 Levy of sales tax – Rate. | A. A consumer’s sales tax is hereby levied on all retail sales made, on all rents or leases paid and on all services performed within the borough in the regular course of business except such as hereinafter exempted.
1. The tax is levied in the following amounts from October 1st through March 31st of each year:
a.... | true | Rules | Business | counties | ak | null | haines_borough | -0.097168 | 0.369873 | -1.095703 | -0.928223 |
## 3.80.031 Levy of Marijuana Sales Tax.* | A. In addition to the tax levied under HBC 3.80.030, there is hereby levied a tax equal to two percent of the selling price of all of the following sales made within the Haines Borough, except sales specifically exempted by this chapter:
1. Retail sales of marijuana and marijuana products.
B. All taxes imposed by thi... | true | Rules | Business | counties | ak | null | haines_borough | 0.151367 | 0.605469 | -0.601563 | 0.581055 |
## 3.80.035 Levy of transient lodging taxes. | A. A sales tax equal to four percent of the rent is levied on all transient lodging rentals within the borough.
B. Rentals of lodging for a period of less than 30 consecutive days shall be subject to the transient lodging tax even if the space was originally taken with the intent to use or occupy the space for 30 or m... | true | Rules | Business | counties | ak | null | haines_borough | 0.204956 | -0.81543 | 0.087036 | 0.140991 |
## 3.80.040 Bracket collection schedule. | A. Sellers shall add the tax levied in this chapter to the selling price, rent or service charged in accordance with a schedule promulgated by the assembly unless authorized by the assembly or its designee under subsection (B) of this section to include the tax in the selling price.
B. The sales tax may be included in... | true | Rules | Business | counties | ak | null | haines_borough | -0.08136 | 0.552246 | -0.992188 | -0.949707 |
## 3.80.050 Exempt transactions. | The tax levied under this chapter shall not apply to the following:
1. Casual and isolated sales not made in the regular course of business;
2. Sales, services, rentals, and transactions that a municipality is prohibited from taxing under the Constitution and laws of the United States or the state;
3. Sales of goods... | true | Rules | Other | counties | ak | null | haines_borough | 0.583496 | 1.210938 | -1.326172 | -0.345703 |
## 3.80.060 Procedures and forms. | The clerk shall adopt and amend procedures, regulations, fees and forms for the administration of this chapter, and shall adopt guidelines for the determination of the taxability of transactions and may rule on specific transactions upon request. The written ruling on a specific sale may be relied upon by the parties t... | true | Rules | Other | counties | ak | null | haines_borough | -0.035736 | 0.168335 | -0.678711 | -0.830566 |
## 3.80.070 Revocation of exemption. | A. The clerk may revoke any exemption authorization, certificate or other authority to obtain an exemption if the person entitled to the exemption has been found to have used the exemption authorization or certificate to obtain an exemption to which the exemption holder is not entitled or has permitted another to use t... | true | Enforcement | Business | counties | ak | null | haines_borough | 1.128906 | 0.71582 | 0.124573 | 1.723633 |
### 3.80.080 Seller to add tax to selling price. | Every seller shall add the amount of the tax levied by this chapter to the total selling price, and the tax shall be stated separately on any sales receipts or slips, rent receipts, charge tickets, invoices, statements of account or other tangible evidence of sale unless the sales tax is permitted to be included in the... | true | Rules | Business | counties | ak | null | haines_borough | -0.740723 | -0.996094 | -0.359375 | -0.789063 |
### 3.80.090 Monthly returns – Penalties and interest for delinquency. | **A.** The clerk shall provide appropriate forms for the use of taxpayers in making returns of the taxes payable under this chapter. Subject to subsection (D) of this section, every person, firm or corporation making such sales, renting property or supplying such services as are taxable within the borough shall, on or ... | true | Enforcement | Other | counties | ak | null | haines_borough | 0.201904 | 1.25 | -0.592773 | 0.866211 |
## 3.80.100 Collection remedies. | Any special remedies for the recovery of sales tax shall not be deemed exclusive of any other remedy, civil or criminal or both, now provided by law for the recovery of moneys due and owing the borough. | true | Enforcement | Other | counties | ak | null | haines_borough | -0.866211 | -0.25415 | -0.553223 | -0.633789 |
## 3.80.110 Sellers compensatory collection discount. | All sellers and persons rendering sales tax returns to the borough shall be allowed to compensate themselves for costs incurred in the collection, record keeping, remittance, and accounting for the tax imposed by taking one percent of the tax due as a tax collection discount. The discount shall be applied to reduce the... | true | Rules | Business | counties | ak | null | haines_borough | -0.598633 | -0.290527 | -0.787109 | -0.447998 |
## 3.80.120 Delinquency – Failure to submit return or to remit taxes – Assessments. | A. Whenever any seller has become delinquent in the submission of the required monthly sales tax returns/ remittance, the clerk shall mail to the delinquent seller’s last known address a letter reminding seller of late filing. The letter shall also state a date that the delinquency will be reported in the local newspap... | true | Enforcement | Business | counties | ak | null | haines_borough | 0.849609 | 0.723633 | 0.65625 | 0.961914 |
## 3.80.130 Sales tax inspector, inspection and collection procedures. | A. The assembly may designate a person or firm to make investigations and inspections of the books and records of any persons, firms or corporations who are, or are reasonably believed to be, liable for taxes under this chapter. Such person shall be the sales tax inspector of the borough.
B. The sales tax inspector is... | true | Enforcement | Business | counties | ak | null | haines_borough | 1.016602 | 0.781738 | -0.565918 | 0.248413 |
### 3.80.140 Separate accounting. | The taxes hereby imposed shall be paid to and collected by the borough, and shall be accounted for separately and utilized for any lawful use for which the funds shall have been appropriated by the assembly. | true | Rules | Other | counties | ak | null | haines_borough | -1.279297 | -1.105469 | -1.419922 | -1.15625 |
### 3.80.150 Protest of tax. | A. A buyer who protests the payment of the tax levied under this chapter shall pay the tax and shall provide the seller and the clerk with a written statement of protest within five working days of the sale that identifies the sale, rental, or service that is the subject of the tax protested, the amount of tax paid, th... | true | Rules | Other | counties | ak | null | haines_borough | -0.206299 | -0.044312 | -0.235474 | -0.004456 |
### 3.80.160 Forgiveness of uncollected taxes, penalties and interest. | The clerk, with the consent of the assembly, may forgive the payment of uncollected sales taxes, interest and penalty thereon and penalties for failure to file owing by a seller to the borough upon a determination by the clerk that such uncollected sales taxes have never been collected by a substantial portion of a cle... | true | Rules | Business | counties | ak | null | haines_borough | 0.172852 | -0.009491 | -0.650879 | -0.1698 |
### 3.80.170 Borough business license. | No individual or entity may engage in business in the Haines Borough without first having been issued a Haines Borough business license pursuant to Chapter 5.02 HBC.
The Haines Borough Code is current through Ordinance 25-10-724, and legislation passed through January 27, 2026. | true | Rules | Business | counties | ak | null | haines_borough | -0.480225 | -0.581543 | -0.011436 | -0.763184 |
### 3.80.180 Inspection of state business license. | Each person who exercises the privilege of doing business within the borough thereby consents to the inspection of the person’s Alaska State business license in order to facilitate the administration of this chapter. | true | Rules | Business | counties | ak | null | haines_borough | 0.03537 | -1.032227 | -0.034302 | -0.824707 |
### 3.80.190 Sale of business – Final tax return – Liability of purchaser. | **A.** If any seller sells, assigns, transfers, conveys, leases, forfeits, or abandons the business to another person, including a creditor or a secured party, the seller shall make a final sales tax return within 15 days after the date of selling, assigning, transferring, conveying, leasing, forfeiting or abandoning t... | true | Enforcement | Business | counties | ak | null | haines_borough | -0.041138 | 0.306641 | 0.117615 | 0.469482 |
### 3.80.200 Lien for tax, interest and penalty. | **A.** The tax, interest and penalty imposed under this chapter, plus the lien filing fee under subsection (B) of this section, shall constitute a lien in favor of the borough upon the assets, including all real and personal property, of every person making taxable sales within the borough. The lien arises upon delinqu... | true | Rules | Business | counties | ak | null | haines_borough | -0.184937 | 0.797852 | -0.44043 | 0.509277 |
### 3.80.210 Collected taxes. | Taxes collected under this chapter by a seller shall belong to the borough and shall be held by the seller in trust for the borough until paid over as provided in this chapter. | true | Rules | Other | counties | ak | null | haines_borough | -1.365234 | -1.5625 | -0.880859 | -1.138672 |
#### A. Borough-Wide Sales Taxes. | 1. October 1st through March 31st of each year: Of the proceeds of the four and one-half percent sales tax levied throughout the borough under HBC 3.80.030, one and one-half percent shall support the townsite service area; one-half percent shall support the provision of medical services in the authorized area of servic... | true | Rules | Other | counties | ak | null | haines_borough | -1.053711 | 0.04187 | -1.149414 | -0.82959 |
#### B. Townsite Service Area Sales Taxes. | The proceeds of the one and one-half percent of tax levied and collected within the townsite service area shall be used for general municipal purposes that benefit the townsite service area. (05-08-120) (Ord. 25-07-713 § 6) | true | Rules | Other | counties | ak | null | haines_borough | -1.387695 | -1.430664 | -1.295898 | -1.237305 |
### 3.80.230 Records retention period. | Every person required to file a return hereunder or to pay a tax hereunder shall retain for a period of 25 months after filing the return all sales slips, invoices, tax reports, forms, records and other books and documents reflecting sales made, rents collected or services performed and the remuneration charged or rece... | true | Rules | Business | counties | ak | null | haines_borough | -1.036133 | -1.417969 | -0.579102 | -0.901367 |
### 3.80.240 Disposition of sales tax records. | Sales tax records in the possession of the borough shall be kept confidential except when their production is required in an official investigation or court proceeding. This restriction does not prohibit the publication of statistics presented in a manner that prevents the identification of particular reports and items... | true | Rules | Other | counties | ak | null | haines_borough | -1.089844 | 0.278564 | -0.364502 | -0.383789 |
## 3.80.250 Refunds for errors discovered by taxpayer. | If, through error or otherwise, the taxpayer pays to the borough sales taxes to which the borough is not entitled by law, the taxpayer may, within 25 months from the date of the tax payment, apply to the clerk for a refund. The taxpayer must submit a written request to the clerk including copies of records substantiati... | true | Rules | Business | counties | ak | null | haines_borough | -0.291992 | -0.726074 | -0.411865 | -0.443848 |
## 3.80.260 Violations a minor offense. | A seller, including a person, firm, copartnership or corporation, or an officer, director or agent of a corporation acting on behalf of the seller, including a person with signatory authority over any corporate savings or checking accounts, who violates a provision of this chapter or who fails or refuses to comply with... | true | Enforcement | Other | counties | ak | null | haines_borough | 0.608887 | -0.14624 | -0.026855 | 0.679688 |
### 3.81.010 Authorization of membership and Agreement. | The terms of the Alaska Intergovernmental Remote Seller Sales Tax Agreement (“Agreement”) in effect on the effective date of the ordinance adopting this chapter, adopted by reference, was previously adopted by the Haines Borough. Haines Borough was authorized (A) to become a member of the Alaska Remote Seller Sales Tax... | true | Rules | Business | counties | ak | null | haines_borough | -1.251953 | 1.004883 | -1.472656 | -0.828613 |
### 3.81.020 Adoption of Remote Seller Sales Tax Code. | All provisions of the Alaska Remote Seller Sales Tax Code (“Code”), in effect on the effective date of the ordinance adopting this chapter, are hereby adopted by reference in their entirety as they pertain to collection of sales tax from remote sellers and marketplace facilitators. The definitions included in the Code ... | true | Rules | Business | counties | ak | null | haines_borough | -0.854492 | 0.617188 | -1.250977 | -0.766113 |
### 3.81.030 Delegation of remote seller sales tax registration, exemption certification, collection, remittance, and audit authority to Commission. | Haines Borough hereby delegates the remote seller sales tax registration, exemption certification, collection, remittance and audit authority to the Alaska Remote Seller Sales Tax Commission. (Ord. 20-01-557 § 4) | false | Process | null | counties | ak | null | haines_borough | -0.913086 | -0.908203 | -1.018555 | -0.79248 |
### 3.81.040 Terms of membership status and withdrawal from Commission. | A. To retain full membership status, changes made to the Agreement or Code must be ratified by Haines Borough within 120 days of the date the Commission adopts the change.
B. Haines Borough may withdraw from this Agreement through ordinance or resolution rescinding signatory action and giving notice to the Commission ... | true | Rules | Other | counties | ak | null | haines_borough | -1.123047 | 0.386719 | -0.12793 | -0.69873 |
## 3.81.050 Further acts. | The manager or the manager’s designee is authorized to take any and all action necessary to enter into the Agreement, to carry on the membership of Haines Borough in the Commission, and to perform any obligations of Haines Borough under that membership and the Agreement. (Ord. 20-01-557 § 4) | true | Rules | Other | counties | ak | null | haines_borough | -1.267578 | -0.448242 | -0.724121 | -1.250977 |
## 3.82.010 Purpose and intent. | It is the intent and purpose of this chapter to:
A. Provide for the collection of excise tax from the distributor who first brings or transports, or causes to be brought or transported, cigarettes or other tobacco products into the Haines Borough. The excise tax is levied
The Haines Borough Code is current through Or... | false | Context | null | counties | ak | null | haines_borough | -0.281738 | 0.237793 | -0.385742 | 0.317871 |
## 3.82.020 Definitions. | The following words, terms, and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
A. “Cigarette” means a roll for smoking of any size or shape, made wholly or partly of tobacco, whether the tobacco is flavored, ... | false | Context | null | counties | ak | null | haines_borough | 1.380859 | 0.865234 | 1.589844 | 0.218628 |
## 3.82.030 Levy of excise tax on tobacco products – Rate. | A. The Haines Borough hereby levies an excise tax of $2.00 on each pack of cigarettes brought or transported into the Haines Borough after December 31, 2017.
The Haines Borough Code is current through Ordinance 25-10-724, and legislation passed through January 27, 2026.
B. The Haines Borough hereby levies an excise ta... | true | Rules | Business | counties | ak | null | haines_borough | -0.836914 | -1.171875 | 0.133301 | -0.118713 |
## 3.82.031 Levy of excise tax on marijuana cultivation facilities – Rate. | The Haines Borough hereby levies an excise tax of $0.00 per ounce, or proportionate part thereof, on marijuana that is sold or transferred from a marijuana cultivation facility located in the Haines Borough to a retail marijuana store or marijuana product manufacturing facility. The borough may exempt certain parts of ... | true | Rules | Business | counties | ak | null | haines_borough | -0.271729 | -0.797363 | -0.095154 | 0.414551 |
## 3.82.040 Exemptions. | The tax imposed under this chapter does not apply to cigarettes, other tobacco products or marijuana if the United States Constitution, the Alaska Constitution, or other federal or state laws prohibit the levying of the tax on the product by the Haines Borough. (Ord. 17-09-476 § 6; Ord. 17-07-464 § 4) | true | Rules | Other | counties | ak | null | haines_borough | -0.479736 | -0.522949 | -0.292969 | -0.633301 |
## 3.82.050 Registration. | A. All distributors or marijuana cultivation facilities must register with the Haines Borough and obtain a certificate of registration prior to selling, purchasing, possessing, bringing or transporting marijuana, cigarettes, or other tobacco products into the Haines Borough. The registration shall be on a form provided... | true | Rules | Business | counties | ak | null | haines_borough | 1.509766 | 0.501465 | 0.92334 | 1.106445 |
## 3.82.060 Quarterly returns – Penalties and interest for delinquency. | A. Every distributor or marijuana cultivation facility shall, on or before the last day of the month succeeding the end of each quarter year ending March 31st, June 30th, September 30th and December 31st, complete an excise tax return for the preceding quarter year upon forms to be furnished by the borough, and sign an... | true | Enforcement | Other | counties | ak | null | haines_borough | 0.568359 | 1.209961 | -0.158691 | 1.484375 |
## 3.82.070 Delinquency – Failure to submit return or to remit taxes. | A. Whenever the borough manager reasonably believes a return contains inaccurate reporting or whenever any distributor or marijuana cultivation facility has become delinquent in the submission of the required quarterly return or in remitting the excise tax, the borough manager shall mail to the delinquent distributor o... | true | Enforcement | Business | counties | ak | null | haines_borough | 1.807617 | 1.275391 | 0.222778 | 1.459961 |
## 3.82.080 Records maintenance and inspection. | In order to facilitate the administration and enforcement of the provisions of this chapter, each distributor or marijuana cultivation facility shall maintain and keep for a period of three years all of the quarterly excise tax returns, reports, forms and other records prescribed by this chapter or as prescribed hereaf... | true | Enforcement | Business | counties | ak | null | haines_borough | 1.116211 | -0.144653 | -0.03537 | 0.314941 |
## 3.82.090 Sale of business – Final tax return – Liability of purchaser. | A. If a distributor or marijuana cultivation facility sells, assigns, transfers, conveys, leases, forfeits or abandons the business to another person, the distributor or marijuana cultivation facility shall make a final excise tax return within 15 days after the date of selling, assigning, transferring, conveying, leas... | true | Rules | Business | counties | ak | null | haines_borough | 0.106506 | 0.844727 | 0.151978 | 0.52002 |
## 3.82.100 Lien for tax, interest and penalties due. | The tax, interest and penalty imposed under this chapter shall constitute a lien in favor of the borough upon the assets or property of the distributor of tobacco products or marijuana cultivation facility within the borough. The lien arises upon delinquency and continues until liability for the amount is satisfied or ... | true | Rules | Other | counties | ak | null | haines_borough | -0.047028 | 0.548828 | -0.11438 | 0.762695 |
## 3.82.101 Penalty for violation. | A violation of any of the provisions of this chapter is a misdemeanor. Any special remedies for the recovery of excise tax shall not be deemed exclusive of any other remedy, civil or criminal or both, now provided by law for the recovery of moneys due and owing the borough. (Ord. 18-03-489 § 6; Ord. 17-07-464 § 4) | true | Enforcement | Other | counties | ak | null | haines_borough | 0.049957 | -0.116943 | 0.104553 | 0.384521 |
## 3.82.110 Separate accounting. | The taxes hereby imposed shall be paid to and collected by the borough, and shall be accounted for separately and utilized for any lawful use for which the funds shall have been appropriated by the assembly. (Ord. 18-03-489 § 7)
The Haines Borough Code is current through Ordinance 25-10-724, and legislation passed thr... | true | Rules | Other | counties | ak | null | haines_borough | -1.448242 | -0.774902 | -1.430664 | -1.232422 |
## 3.82.120 Protest of tax. | A. A buyer who protests the payment of the tax levied under this chapter shall pay the tax and shall provide the distributor or marijuana cultivator and the clerk with a written statement of protest within five working days of the sale that identifies the sale that is the subject of the tax protested, the amount of tax... | true | Rules | Other | counties | ak | null | haines_borough | -0.171753 | 0.079529 | -0.117981 | 0.331055 |
## 3.82.130 Borough business license. | No individual or entity may engage in business in the Haines Borough without first having been issued a Haines Borough business license pursuant to Chapter 5.02 HBC. (Ord. 18-03-489 § 9) | true | Rules | Business | counties | ak | null | haines_borough | -0.444336 | -1.036133 | 0.264404 | -0.609863 |
## 3.85.010 Levy of motor vehicle registration tax. | A. There is levied a biennial motor vehicle registration tax within the borough pursuant to the provisions of AS 28.10.431 and as such statute may be hereafter amended, revised or replaced. The rate of said tax shall be flat and established by resolution of the Haines Borough assembly. The categories under “Type” are i... | true | Rules | Other | counties | ak | null | haines_borough | -0.062134 | 0.865234 | -1.196289 | -0.859375 |
## 3.85.020 Allocation. | Subject to assembly appropriations, all of the money received by the borough under this section and AS 28.10.431, and as such statute may hereafter be amended, revised or replaced, shall be deposited in the vehicle impoundment and retirement program fund established in Chapter 3.46 HBC. (Ord. 12-10-308 § 7) | true | Rules | Other | counties | ak | null | haines_borough | -1.438477 | 0.087585 | -0.936523 | -1.206055 |
## 3.90.010 Policy established. | A. The assembly establishes a policy whereby borough funds from the sale of borough lands may be invested through the creation of local improvement districts to fund projects that will improve the lives of borough residents. Such projects may include, but are not limited to, utilities, road construction, road upgrades,... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.950195 | 0.091919 | -1.182617 | -0.400635 |
## 3.90.020 Applicability of state law. | Procedures not covered in this chapter or elsewhere in the code may be as prescribed in AS 29.46.010 through 29.46.140. | false | Context | null | counties | ak | null | haines_borough | -1.109375 | 0.250732 | -1.188477 | -1.362305 |
## 3.90.030 Initiation of improvement proposal. | An improvement proposal may be initiated by a petition for special assessment. | false | Process | null | counties | ak | null | haines_borough | -1.296875 | -1.09082 | -0.650391 | -1.064453 |
## 3.90.040 LID initiated by petition. | A. Petition. The petition for an improvement by special assessment shall be in a form prescribed by the manager or the manager’s designee and shall include a description of the improvement sought by the petition, an estimated cost of the project, and a description of the proposed boundaries of the proposed local improv... | false | Process | null | counties | ak | null | haines_borough | -0.170776 | 1.275391 | -0.343262 | -0.236206 |
## 3.90.055 Procedure for private financing. | In the event it is advantageous for local improvements to be privately financed by an individual or group of individuals, owner-built improvement districts may be initiated, constructed and accepted by the borough if they comply with the procedures provided in this section.
A. **Application.** Individuals interested i... | false | Process | null | counties | ak | null | haines_borough | 0.166992 | 1.104492 | -0.266357 | -0.32666 |
## 3.90.060 LID funds. | A. Each LID of the borough shall be given a number in the ordinance creating the district and each such ordinance shall create a special assessment fund number within the general account. Into the fund shall be paid all receipts pertaining to the LID including but not limited to transfers from the borough lands account... | true | Rules | Other | counties | ak | null | haines_borough | -1.349609 | 0.774902 | -1.070313 | -0.681641 |
## 3.90.070 Computation of assessment and preparation of assessment roll. | A. Accounting. A correct account shall be kept of all the expenses of the improvement. The expenses to be assessed may include all costs incident to the making of the improvement, as well as the costs of all items of work or expense which reasonably arise in connection with the improvement, including but not limited to... | true | Rules | Zoning | counties | ak | null | haines_borough | -0.35376 | 1.456055 | -0.561035 | -0.39624 |
## 3.90.080 Notice of hearing on the assessment roll. | A. When the assessment roll for an LID has been prepared, it shall be filed with the clerk. The assembly then shall fix a date for a hearing thereon. Notice of the hearing shall be published at least once in a newspaper of general circulation within the borough, at least 15 days prior to the date on which the hearing w... | false | Process | null | counties | ak | null | haines_borough | -0.913574 | 0.414063 | -0.771973 | -0.536621 |
## 3.90.090 Hearing on the assessment roll. | At the time of the hearing scheduled pursuant to HBC 3.90.080, all persons concerned shall have a right to present their objections to the assessment or any part of it, and to point out errors and inequalities, and submit reasons for amendments and corrections. The assembly may continue the hearing from time to time. A... | true | Rules | Other | counties | ak | null | haines_borough | -0.947754 | -0.547852 | -0.70752 | -0.611328 |
## 3.90.100 Waiver of objections. | All objections to the confirmation of the assessment roll or any of the separate assessments appearing thereon shall be in writing and shall state clearly the grounds of objections. Objections not made in writing and not filed with the clerk at or prior to the time of the original hearing on the assessment role shall b... | true | Enforcement | Other | counties | ak | null | haines_borough | -1.477539 | -0.898438 | -0.636719 | -1.181641 |
## 3.90.110 Contest of assessment. | The regularity or validity of an assessment may not in any manner be contested or questioned by a person who did not file a written objection to the assessment roll prior to its confirmation. If no objection is filed prior to that time, the assessment procedure is considered valid in all respects as to each person who ... | true | Enforcement | Other | counties | ak | null | haines_borough | -1.263672 | -0.507324 | 0.073547 | -0.681641 |
## 3.90.120 Appeal. | A decision of the assembly on an objection may be appealed by filing a notice of appeal with the borough clerk within 30 days after confirmation of the assessment roll. If no appeal is filed within that time, the assessment procedure is considered valid in all respects as to each person who had the right to appeal the ... | false | Process | null | counties | ak | null | haines_borough | -1.104492 | -0.515625 | -1.086914 | -0.857422 |
### 3.90.130 Exceptions. | When it can be demonstrated by the property owner in a hearing before the assembly that the property owner was unable for reasons beyond the owner’s control to file a timely objection to an assessment under this chapter, and when it is clearly established that an error has been made in the computation of the assessment... | true | Enforcement | Other | counties | ak | null | haines_borough | -0.425293 | -0.107117 | 0.079773 | -0.318848 |
### 3.90.140 Notice of assessment and time for payment. | A. After the assessment roll has been completed, the assembly by resolution shall fix a time within which the assessments shall be paid and when they become delinquent. The time of delinquency may not be less than 45 days after the adoption of the resolution.
B. An assessment which is not paid before delinquency draws... | true | Rules | Other | counties | ak | null | haines_borough | -0.681641 | 0.025574 | 0.185913 | 0.406006 |
### 3.90.150 Assessment lien. | The assessment is a lien upon the property assessed from the time it is levied. The lien is paramount and superior to any other lien created before or after the assessment, except a lien for a prior assessment or for general real property taxes. Notice of assessment liens shall be filed in the appropriate recording off... | true | Rules | Zoning | counties | ak | null | haines_borough | -1.05957 | -0.191528 | -0.76416 | -0.266846 |
### 3.90.160 Lump sum or installment payment. | The assembly, when ordering a local improvement at the expense of the owners of the property benefited, may specify whether payment is to be made in one lump sum or by installments. | true | Rules | Other | counties | ak | null | haines_borough | -1.079102 | -1.587891 | -0.67627 | -1.217773 |
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