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## 7.12.080 Budget transfers. | A. The Mayor may approve budget transfers without Assembly action as follows:
1. Transfers within an appropriation to or from the expenditure category “Awaiting Budget”;
2. Transfers within an appropriation for a specific capital project, and projects in the special revenue fund, enterprise project funds, and the pas... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.519043 | 1.523438 | -1.235352 | -0.737793 |
## 7.12.090 Budget form. | A. Except as provided in subsection (B) of this section, the Mayor shall prescribe the forms to be used by the Assembly, administrative departments, other administrative offices, and Borough service areas in preparing the budget documentation. In addition, the Mayor may establish formal budget instructions and time dea... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -1.280273 | 0.36377 | -1.128906 | -1.123047 |
## 7.12.100 Ordinance and resolution form. | A. The proposed appropriation ordinance submitted by the Mayor in accordance with FNSBC 7.12.020(C) shall contain the following information in order by fund, administrative department, capital project or service area:
1. The total number of permanent full time equivalent employee positions, including grant or other fu... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.396484 | 0.807617 | -1.224609 | -0.976563 |
## 7.12.110 Supplemental and emergency appropriations. | A. Consistent with limitations imposed by law, appropriations may be increased or decreased by the Assembly during the course of the fiscal year.
B. Every supplemental and emergency appropriation introduced by the Mayor, or an Assemblymember, shall be supported by the original budgeted appropriation for the administra... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.814453 | 0.438721 | -0.854004 | 0.187744 |
## 7.12.120 Capital Improvement Program. | A Capital Improvement Program that plans for and anticipates necessary capital projects, including capital projects for education, shall be reviewed and adopted by the Assembly on an annual basis. A capital project is a substantial, nonrecurring expenditure for a physical improvement with a long, useful life, and does ... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.468262 | 1.033203 | -0.742188 | -0.433105 |
## 7.12.130 Budget administration. | A. In accordance with law the Mayor and the Board of Education shall execute the Board of Education and Assembly budgets and the Capital Improvement Program as adopted by the Assembly.
B. No contract, agreement or other obligation involving the expenditures of money shall be entered into or be authorized by the Mayor,... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.125977 | 0.459961 | -0.890625 | -0.686523 |
## 7.12.140 Effect of procedural error. | Failure of the Assembly or the Mayor to comply with procedures established by these provisions for budget preparation, submission, adoption or management shall not invalidate any subsequent Assembly action approving a budget or enacting an appropriation ordinance. (Ord. 90-028 § 13, 1990. 2004 Code § 3.03.310.) | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -1.685547 | -0.955566 | -1.202148 | -1.18457 |
## 7.16.010 Definitions. | In this chapter:
“*Actively traded*” means securities which are regularly bought and sold on the secondary market on a daily basis and for which price information is available on a regular basis in the Wall Street Journal;
“*Bank*” means an institution which is chartered or otherwise authorized to conduct business as... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -0.370117 | 1.12793 | -1.008789 | -0.283447 |
## 7.16.020 Investment policy and objectives. | A. This chapter applies to the investment of all Borough moneys, unless otherwise provided expressly by ordinance. Borough moneys accounted for in the following funds shall be invested only in accordance with this chapter:
1. General Fund;
2. All special revenue funds;
3. All capital projects funds;
4. All enterprise ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.061615 | 0.765625 | 0.012329 | 0.072815 |
## 7.16.030 Persons authorized to invest Borough funds. | The Mayor is authorized to invest Borough moneys in accordance with this chapter, and shall ensure that no person invests Borough moneys other than in accordance with this chapter and the administrative procedures established under this chapter. The Mayor may delegate daily management authority over the Borough investm... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.795898 | -0.047668 | -0.81543 | -0.783203 |
## 7.16.040 Authorized investments. | A. Borough moneys shall be invested only in the following instruments:
1. U.S. Treasury securities with maturities not exceeding five years from the date of purchase;
2. Other obligations guaranteed by the U.S. government or its agencies and instrumentalities with maturities not exceeding five years from the date of ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.27124 | 1.536133 | -0.441895 | 0.091797 |
## 7.16.050 Collateralization. | A. If Borough moneys are invested in certificates of deposit or other deposits in a bank, credit union, or savings and loan association, the entire amount of principal and interest which will be payable to the Borough upon maturity of the investment must be collateralized by any combination of the following, unless oth... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.119385 | 1.532227 | -0.447266 | 0.000862 |
## 7.16.060 Portfolio diversification. | A. Borough investments shall be diversified to minimize the risk of loss resulting from over concentration of investments in a specific maturity, a specific issuer, a specific class of security or a specific financial institution. The Mayor shall adopt administrative procedures to implement this section.
B. The total ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.901855 | 0.675293 | -0.286621 | 0.151001 |
## 7.16.070 Safekeeping and custody of securities. | The Mayor shall enter into agreements with one or more banks to provide custodial and safekeeping services for Borough investments. All investments purchased by the Borough, and all securities pledged to the Borough as
The Fairbanks North Star Borough Code is current through Ordinance 2025-32, passed January 15, 2026.... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.302734 | 0.092651 | -0.205688 | -0.507324 |
## 7.16.080 Internal controls. | By administrative procedure, the Mayor shall adopt and establish a system of internal controls within the Financial Services Department, and the other departments of the Borough administrative staff, to provide checks and balances within the process by which Borough moneys are invested. The internal controls shall be d... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.308594 | -0.063416 | -0.354492 | 0.387939 |
## 7.16.090 Investment reporting. | The Mayor shall cause to be prepared and delivered to the Assembly and the Investment Advisory Commission quarterly reports containing the following information about each investment in which Borough moneys were invested at any time during the quarter:
A. The type of investment;
B. The financial institution;
C. The ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.979492 | 0.354248 | -1.119141 | -0.421631 |
## 7.16.100 Qualification of financial institutions. | A. The Mayor shall maintain a roster of financial institutions qualified to bid on Borough investments, called the qualified bidders list. If the investment is a repurchase agreement, certificate of deposit or other deposit, the financial institution in which moneys are invested must be on the qualified bidders list. I... | true | Rules | Business | counties | ak | null | fairbanks_north_star_borough | 0.138062 | 1.016602 | -0.54834 | -0.462891 |
## 7.16.110 Removal from qualified bidders list. | The Mayor may remove a financial institution from the qualified bidders list if the financial institution fails to provide required reports, records and information, or otherwise fails to meet the qualifications for inclusion on such list; if the institution breaches or defaults on any obligation owed to the Borough; o... | true | Enforcement | Business | counties | ak | null | fairbanks_north_star_borough | -0.006916 | 0.554199 | -0.583008 | -0.276367 |
## 7.16.120 Placement of Borough investments. | A. Because of rapid fluctuations in interest rates, and the brief period of availability of some securities, bids may be solicited, received and accepted, either orally or in writing. Solicitation, receipt and acceptance of bids over the telephone is authorized. In order for a bid to be responsive, it must meet all of ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.286133 | 0.399902 | -0.935059 | -0.588379 |
## 7.16.130 Appeal. | A. A financial institution may appeal an action of the Mayor taken under FNSBC 7.16.100 through 7.16.120 to the Investment Advisory Commission only by filing a written notice of appeal, stating the reasons therefor, with the Mayor not more than 10 days following the date of the action appealed. The commission shall con... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.352051 | 1.491211 | -0.93457 | 0.131348 |
## 7.16.140 Emergency powers. | Notwithstanding any other provision of this chapter or this code of ordinances, if the Mayor determines that a reasonable possibility exists that the principal and interest of a Borough investment are not adequately secured for any reason, the Mayor may take any or all of the following actions in order to protect the p... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.952637 | 0.613281 | 0.414795 | 1.988281 |
## 7.16.150 Conflict of interest. | A. No elected official, Investment Advisory Commission member, or employee of the Borough shall:
1. Take any action, make any decision, or exercise their official judgment or discretion with respect to a Borough investment with the intent to confer a benefit upon or provide a material advantage to themselves, to a mem... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.059753 | 0.415283 | 0.65625 | 1.253906 |
## 7.16.170 Interpretation and construction. | This chapter represents the maximum amount of authority and discretion which the Mayor may utilize in investing Borough moneys. However, nothing in this chapter shall be construed to prohibit the Mayor from adopting standards, rules, policies and procedures which are more restrictive than those contained in this chapte... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.194946 | 0.084961 | -1.072266 | -1.068359 |
## 8.04.010 Definitions. | A. For purposes of Chapters 8.04 through 8.28 FNSBC, the following terms shall be defined to mean:
“Active volunteer” means a noncompensated person meeting the training, response, and participation criteria as established by each recognized first responder service, registered fire department and/or state-certified amb... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | 0.890625 | 1.503906 | 0.31543 | 0.09436 |
## 8.04.020 Property subject to taxation. | All *real property* within the Fairbanks North Star Borough and not expressly exempted by the Borough or state law shall be subject to annual taxation at a rate not to exceed three percent of its full and true value in money as assessed on the first day of January of the assessment year, the tax to be used for Borough ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.724121 | -0.229248 | -0.766602 | -0.644531 |
## 8.04.030 Farm and agriculture use – Assessment. | A. Farm use land, and structures on farm use land that are used for farm operations, *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. The Asse... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.317139 | 1.52832 | -0.12915 | -0.121826 |
## 8.04.040 Tax roll preparation. | The Borough Assessor shall annually assess and list on a tax roll all real property within the limits of the Fairbanks North Star Borough; such property shall be assessed at its full and true value in money as of the first day of January of the assessment year for which the assessment and listing are being completed. S... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.6875 | 0.145264 | -1.042969 | -0.874512 |
### 8.04.050 Describing taxable property. | The Borough Assessor may list *real property* located in any *subdivision* by lot and block or tract description, and unsubdivided *property* according to the land office section and township description, or by giving the boundaries thereof, or by reference to the book and page of the records of the recorder of the rec... | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -0.792969 | 0.578125 | -1.363281 | -1.382813 |
### 8.04.060 Real property exempted from taxation. | The following *property* is exempt from general taxation:
**A.** Pursuant to AS 29.45, municipal *property*, including *property* held by a public corporation of a *municipality*, *state property*, *property* of the University of Alaska, or land that is in the trust established by the Alaska Mental Health Enabling Act... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.479492 | 1.72168 | -0.453125 | -0.528809 |
## 8.04.065 Formal review meeting. | A. An owner or agent that has applied for an exemption authorized by this chapter may request a formal review meeting with the Assessor with the submission of their application or, if the application was denied, within 10 days of such denial.
B. The owner or agent may indicate on their application a request for a form... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.765137 | -0.301758 | -0.372559 | -0.640137 |
## 8.04.070 Specific property exempt from taxation. | A. As permitted by AS 29.45, property belonging to the Tanana Valley State Fair Association, Inc. If the income derived from the rental of such property exceeds the actual cost to the owner of the use by the renter, this exemption shall not apply;
B. Pursuant to AS 29.45, property leased to the City of Fairbanks for u... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.263428 | 1.592773 | -1.053711 | -0.645508 |
## 8.04.075 Disaster tax relief. | A. Reassessment of Property Following a Disaster. An owner of any taxable property within the Borough whose property was damaged by a disaster on or before September 30th of the tax year may apply for reassessment of that property under this section.
B. For purposes of this section, “disaster” means a catastrophic uni... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.45459 | 1.548828 | -0.386475 | 1.188477 |
## 8.04.080 Failure to notify Assessor or false application for an exemption. | It shall be the responsibility of every person who obtains a property tax exemption under this chapter to notify the Borough Assessor in writing within 30 days of any change in ownership, property use, residency, permanent place of abode, status of disability or other factor affecting the exemption. If the Assessor det... | true | Enforcement | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.256592 | 0.068298 | 0.177856 | 1.054688 |
## 8.04.090 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. (Ord. 2003-69 §§ 4, 6, 2003; Ord. 86-094 § 3, 1986. 2004 Code § 3.08.023.) | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -1.243164 | -1.345703 | -0.954102 | -1.287109 |
## 8.04.100 Taxation records. | A. Borough records dealing with assessment, valuation or taxation may be inspected by the state Assessor or a designee.
The Fairbanks North Star Borough Code is current through Ordinance 2025-32, passed January 15, 2026.
B. If the Borough’s assessment and valuation has been done by a private contractor, records concer... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.947754 | -0.456787 | -1.286133 | -1.294922 |
## 8.04.110 Errors in taxation procedures. | A. If the Borough receives a notice from the state Assessor that major errors have been found in its assessment, valuation or taxation procedures, the Borough shall correct its procedures before the beginning of the next fiscal year or file an appeal under subsection (B) of this section.
B. The Borough may appeal a no... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -0.709961 | 0.246582 | -0.878418 | 0.18103 |
## 8.04.120 Full and true value. | The Assessor shall assess property at its full and true value as of January 1st of the assessment year, except as provided in AS 29.45. The full and true value is the estimated price that the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.987793 | -0.706055 | -1.008789 | -1.161133 |
## 8.04.130 Assessments and due dates – Installments. | A. Taxes levied in any given year are due and payable July 1st of that year. Taxes may be paid in two installments. The first half installment will be considered delinquent if not paid prior to midnight on the first day of September in the year in which the taxes are levied. The second half installment will be consider... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.818359 | 0.884277 | -0.192017 | 0.356689 |
## 8.04.140 Air quality improvement tax credit. | To the extent permitted by state law, the Fairbanks North Star Borough may offer an air quality improvement tax credit that will offset a portion of the property taxes due on property that, during the immediately preceding tax year, has been improved in a way that aids in improving the air quality in the Fairbanks Nort... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.070374 | 0.165771 | -0.070129 | 0.263916 |
## 8.04.145 Energy efficient new construction tax credit. | To the extent permitted by state law, the Fairbanks North Star Borough may offer an energy efficient new construction tax credit that will offset a portion of the areawide property taxes due on certain real property improvements made in the immediately preceding tax year. This tax credit shall be subject to the followi... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.096802 | 0.829102 | 0.239624 | 0.32959 |
## 8.04.150 Deferral for certain subdivided property. | All Borough property taxes including *areawide*, non-*areawide*, Solid Waste Collection District, and service area taxes derived from the increase in *assessed value* directly attributable to the *subdivision* of a single parcel of *property* into three or more parcels and any improvements made to the *property* necess... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.329102 | 1.390625 | -0.453125 | 0.035614 |
### 8.04.160 Taxes and charges – Method of payment. | Taxes, penalties, interest and other charges under this code for *real property* assessments shall be paid to the Borough in lawful money of the United States. In addition to money, the Chief Financial Officer may authorize acceptance of bank drafts, checks, cashier’s checks or money orders. The Chief Financial Officer... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.947266 | -1.351563 | -1.267578 | -1.3125 |
### 8.04.170 Investigation examination. | A. The Borough Assessor personally, or by any designated assistant, shall after identifying themselves have the right to enter upon and inspect the premises of any person at reasonable times for the purpose of making an examination, valuation, or assessment of real and personal property. They shall have access to and m... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.61084 | -0.10437 | 0.337158 | 0.2771 |
### 8.04.180 Reevaluation. | A systematic reevaluation of taxable real property undertaken by the Assessor, whether of specific areas in which real property is located or of specific classes of real property to be assessed, shall be made only in accordance with a resolution or other act of the Borough directing a systematic reevaluation of all tax... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.217773 | 0.012123 | -0.555176 | -0.938477 |
### 8.04.190 Assessment roll – Contents. | The Borough Assessor shall prepare an annual assessment roll after consideration of all returns made to them, pursuant to this chapter, and after careful inquiry from such sources as they may deem reliable. On the roll they shall enter the following particulars:
A. The names and last-known addresses of all persons wit... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.880859 | -0.167114 | -0.880371 | -0.914551 |
## 8.04.200 Assessment roll – Notice – Mailing. | A. The Borough Assessor shall give every person named in the assessment roll a notice of assessment showing the assessed value of their property. Included in such notice shall be the following information in a separate and clearly blocked area on the front of the notice:
1. The current and previous four years’ real pr... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.798828 | 0.407959 | -0.444824 | -0.617676 |
## 8.04.210 Notice – Hearing – Publication. | When all valuation notices have been mailed, the Borough Assessor shall cause to be published in a newspaper of general circulation which is published in the Fairbanks North Star Borough at least once each week for two successive weeks a notice that the assessment rolls have been completed. Such notice shall state wher... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.695313 | -0.722656 | -1.069336 | -1.054688 |
### 8.04.220 Assessment roll – Corrections by Assessor. | A. The Borough Assessor may correct any error or supply any omission made or arising in the preparation of the assessment roll at any time before the sitting of the Board of Equalization. It shall be the duty of every person receiving a notice of assessment to advise the Borough Assessor of any error or omission they m... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.674805 | -0.812988 | -0.974609 | -0.685547 |
### 8.04.230 Assessment roll – Completion. | By June 1st of the assessment year, the Borough Assessor shall complete the annual assessment roll which shall be based on values as of January 1st immediately preceding, and shall certify the same. Such supplementary assessment rolls shall be prepared and certified as may be necessary or expedient. (Ord. 2007-78 § 3, ... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -1.323242 | -1.083008 | -0.633789 | -1.302734 |
### 8.04.240 Basis of computation. | All taxes to be levied or collected, except as otherwise provided, shall be calculated, levied and collected upon the assessed values entered in the assessment roll and certified by the Borough Assessor as correct, subject to the taxpayer’s right of appeal and to the corrections and amendments made in the rolls as auth... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.958984 | 0.036499 | -1.004883 | -1.151367 |
### 8.04.250 Assessment roll – Supplementary. | All duties imposed upon the Borough Assessor and the Clerk of the Borough Assembly by Borough or state law, with respect to the annual assessment roll, shall, so far as applicable, apply to the supplementary assessment rolls; provided, however, that the delinquency date established by the Borough Assembly for the regul... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -1.029297 | 0.071228 | -1.057617 | -1.379883 |
### 8.04.260 Assessment roll – Validity. | Every assessment roll as completed and certified by the Borough Assessor and as corrected and amended by them from time to time in conformity with Borough and state law and the decisions of the Board of Equalization shall, except as insofar as the same may be further amended as a result of an appeal to the court, be va... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.828613 | 0.934082 | -0.490967 | -0.780762 |
## 8.04.270 Assessment roll – Delivery to Borough Assembly. | When the final assessment records have been completed by the Borough Assessor as provided in this chapter, the Assessor shall deliver to the Assembly a statement of the total assessed valuations of all real and personal property within the Borough. (2004 Code § 3.08.130.) | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -1.615234 | -1.213867 | -0.760254 | -1.350586 |
## 8.04.280 Determining tax rate. | A. The Borough Assembly shall by ordinance fix the rate of tax levy and designate the number of mills upon each dollar of value of assessed taxable real property that shall be levied, and shall levy the tax in accordance therewith. The Borough Assembly may by ordinance fix the rate of tax levy and designate the number ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.501953 | 0.559082 | -1.09375 | -0.708984 |
## 8.04.290 Total amount of Borough tax that can be levied or imposed. | A. Except as provided in this section, the total amount of municipal tax that can be levied or imposed during a fiscal year shall not exceed the total amount approved by the Borough Assembly for the preceding year by more than a percentage determined by adding the percentage increase in the Consumer Price Index for Fai... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.571777 | 1.205078 | -0.886719 | 0.073364 |
## 8.04.300 Computation of maximum allowable tax revenues. | The maximum tax revenue allowed under FNSBC 8.04.290 is computed for the next fiscal year as follows:
A. Formula. The formula for the computation of maximum allowable tax revenue is: $(A - B) + D + F = G$, where:
1. “A” equals the amount of tax revenue derived from actual taxes levied on taxable real property in each... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.021698 | 1.933594 | -0.966309 | 0.463379 |
## 8.04.310 Refunding excess taxes. | A. Where the tax excess affects a service area for road service or fire service and the tax excess is at least 10 percent of the annual budget of that service area, the service area commissioners may request of the Assembly that, after making a refund or credit adjustment, a loan from the General Fund be granted to the... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.411621 | -0.052551 | -0.652832 | 0.866211 |
## 8.04.320 Mailing tax statements. | The Chief Financial Officer shall prepare and mail tax statements to the person or persons listed as the owner or owners of record on the tax rolls. Included on the tax statement shall be a separate listing of the mill levy allocation and dollar amount appropriate to the tax levying jurisdiction for bond debt service b... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.724121 | 0.681641 | -1.131836 | -0.724609 |
## 8.04.330 Addresses – Responsibility of persons subject to taxation. | It shall be the responsibility of every person who owns or controls real or personal property subject to tax by the Borough to file with the Office of the Borough Assessor the address where that person will receive notices, bills or other correspondence regarding taxation. No person shall be excused from paying taxes, ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.492676 | -0.568848 | -0.396729 | -0.198975 |
## 8.04.340 Forms. | The Borough Assembly, or their designee, shall draft such forms and establish necessary controls to facilitate the enforcement of this chapter and Chapters 4.28, 8.16 through 8.28 and 19.16 FNSBC. (Ord. 2016-40 § 53, 2016. 2004 Code § 3.08.160.)
1 For statutory provisions authorizing Boroughs to levy and assess a prop... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.68457 | 0.827637 | -1.541992 | -1.104492 |
## 8.08.010 General purposes of exemptions. | A. *Private Economic Growth.* Private economic growth, the addition of new jobs within the community, and enhancing the economic opportunities of the community are important current and long-term objectives of the community. The granting of property tax exemptions is one of the tools available under state law to secure... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.754883 | 0.648438 | -0.506348 | -0.208496 |
## 8.08.020 Tax exemption and deferral application procedure. | A. The Borough will not consider the granting of any tax exemption or deferral under this chapter and Chapter 8.12 FNSBC unless the applicant submits a full and complete application, and provides such additional information as may be requested by the Assembly. The Borough Assessor is hereby authorized and empowered to ... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.540039 | 0.051544 | -0.006367 | 0.648926 |
## 8.08.030 Initial review of application. | A. Upon receipt of the completed application form and the required fee, the Borough Assessor shall determine whether the application is properly completed and whether the applicant is eligible for an exemption or deferral under this chapter and Chapter 8.12 FNSBC. If the application is incomplete or the applicant is ot... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.263184 | 0.049957 | -0.499268 | -0.969238 |
## 8.08.040 Notice and hearing. | No tax exemption or deferral under this chapter and Chapter 8.12 FNSBC shall be granted by the Assembly prior to a public hearing thereon. The Borough Clerk shall notify the applicant of the public hearing. (Ord. 2005-23 § 2, 2005. 2004 Code § 3.10.040.) | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.092773 | -0.87207 | -0.487549 | -0.733887 |
## 8.08.050 Annual assessments. | All property receiving a tax exemption or deferral under this chapter and Chapter 8.12 FNSBC shall be annually assessed by the Borough Assessor in the same manner as if it were not exempt. (Ord. 2005-23 § 2, 2005. 2004 Code § 3.10.050.) | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.018555 | -0.764648 | -0.890625 | -1.302734 |
## 8.08.060 Review of exemptions. | A. Any tax exemption or deferral granted under this chapter and Chapter 8.12 FNSBC shall be subject to annual review by the Borough Assessor to ensure that the ownership and use of the property and any other qualifying criteria for the tax exemption or deferral continue to exist. Information justifying the continued ex... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | 0.482178 | 1.133789 | -0.120361 | 0.616699 |
### 8.08.070 Emergency waiver. | The Assembly reserves the right to grant or not to grant a tax exemption or deferral under circumstances beyond the scope of this chapter and Chapter 8.12 FNSBC or to waive any other requirement not mandated by state law. However, no such action or waiver shall be taken or made except upon a finding by the Assembly tha... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.230225 | 0.207153 | -0.785645 | 1.146484 |
### 8.08.080 Transfer of ownership or change of use – Penalty. | As of the date of any change in majority ownership, sale, or substantive change in use of any property subject to a tax exemption or deferral under this chapter and Chapter 8.12 FNSBC, the Borough shall revoke such tax exemption or deferral and require immediate payment of the property taxes thereby due. Any property o... | true | Enforcement | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.027679 | 0.105408 | 0.093445 | 0.568848 |
### 8.08.090 Criteria. | Criteria for tax exemptions are set forth in Chapter 8.12 FNSBC, Criteria for Real Property Exemptions and Deferrals. (Ord. 2005-23 § 2, 2005. 2004 Code § 3.10.090.) | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -1.246094 | 0.305908 | -1.369141 | -1.539063 |
### 8.08.100 Discretionary act of the Borough. | An applicant’s completion of the application process for a tax exemption or deferral shall not give rise to any right or claim against the Borough for its failure to grant the exemption or deferral. The grant or denial of a tax exemption or deferral application under this chapter and Chapter 8.12 FNSBC is a discretiona... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -0.487061 | -0.287354 | -0.709473 | -0.958984 |
## 8.12.010 General criteria. | In order for *property* to be considered for an economic development, community purposes, or *deteriorated property* tax exemption or deferral, an applicant must complete the application process described in Chapter 8.08 FNSBC. (Ord. 2005-77 § 2, 2005; Ord. 2005-26 § 3, 2005. 2004 Code § 3.11.010.) | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -0.959961 | -0.001395 | -0.908691 | -1.392578 |
## 8.12.020 Categories. | The three categories of tax exemptions provided under this chapter are “community purposes property,” “economic development property” and “deteriorated property.” (Ord. 2005-77 § 3, 2005; Ord. 2005-26 § 3, 2005. 2004 Code § 3.11.020.) | false | Context | null | counties | ak | null | fairbanks_north_star_borough | -1.140625 | -0.829102 | -1.390625 | -1.669922 |
## 8.12.030 Economic development property – Specific criteria. | A. The Assembly may grant a partial or total exemption and/or deferral for *economic development property* only if the granting of such exemption and/or deferral will provide economic benefit to the Borough, and:
1. The exemption and/or deferral will provide measurable public benefits commensurate with the level of in... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.620605 | 1.475586 | -0.777832 | 0.083191 |
## 8.12.045 Tax incentive for housing. | As permitted by state law, a property tax exemption may be approved for the construction of new residential units when there is a demonstrated need for the construction in designated locations. The assessed value attributable to the new residential units may be granted an exemption for a maximum of 10 years total if fi... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.871582 | 1.250977 | -0.013657 | 0.229126 |
### 8.12.050 Deteriorated property – Specific criteria. | The Assembly may grant a partial or total exemption and/or deferral for *deteriorated property* only if there is a clear and convincing demonstration that such exemption and/or deferral will provide direct economic benefit to the Borough, and:
A. The exemption and/or deferral is necessary to:
1. The economic feas... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.715332 | 0.649414 | -0.060944 | 0.632813 |
### 8.12.060 Limitations on deteriorated property tax exemptions and deferrals. | Any tax exemption or deferral for *deteriorated property* shall not take effect until January 1st of the year after:
A. The exemption or deferral has been approved by the Assembly; and
B. The planned improvements on the property have been substantially completed or the property is beneficially occupied. (Ord. 2005-26... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.495117 | -0.724609 | -0.261719 | -0.359863 |
## 8.12.070 Community purposes property – Specific criteria and factors for consideration. | A. Any entity requesting a community purpose property tax exemption pursuant to this chapter shall, with its initial application, submit exact copies of its most recent Return of Organization Exempt from Income Tax Return (Form 990) and Federal Unrelated Business Income Tax Return (Form 990T). If a tax exemption is gra... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.960449 | 1.095703 | -0.683594 | 0.063538 |
### A. Right to Appeal. | 1. **Valuation.** A person 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 an alleged error in valuation not adjusted by the Assessor to the appellant’s satisfaction.
a. **Appeal Deadline.** Unless there is a determination that... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.124451 | 1.453125 | -0.193237 | -0.283691 |
## 8.16.020 Claims based on a manifest clerical error made by the Borough. | A. The Assembly may correct manifest clerical errors in an assessment notice, tax statement or other Borough tax record at any time. A manifest clerical error is a typographical, computational, or other similar error readily apparent from the assessment notice, tax statement or other Borough tax record and made by a Bo... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.060608 | 0.127808 | -0.521973 | -0.206909 |
### 8.16.030 Claims based on taxpayer error. | If, in payment of taxes legally imposed, a remittance by a taxpayer through taxpayer error or otherwise exceeds the amount due, and the Mayor, on audit of the account in question, is satisfied that this is the case, then the Mayor shall take reasonable steps to notify the taxpayer of the taxpayer’s right to file a clai... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -0.082581 | 0.419922 | -0.111633 | 0.321777 |
### 8.16.040 Claims based on the tax exempt status of property. | A taxpayer who claims that property is not taxable under law may appeal a determination of the Assessor that property is taxable directly to the superior court as provided by rules of court applicable to appeals from the decisions of administrative agencies, or the taxpayer may first appeal to the Board of Equalization... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -1.041992 | 0.135376 | -0.914063 | -0.820801 |
### 8.16.050 Claims based on an incorrect determination of the Board of Equalization. | An appellant or the Assessor may appeal a determination of the Board of Equalization to the superior court not later than 30 days from the date that the order appealed from is mailed or delivered to the appellant, and as provided by rules of court applicable to appeals from the decisions of administrative agencies or a... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.788086 | 0.560547 | -0.758789 | -0.615234 |
### 8.16.060 Claims based on taxes paid under protest. | A. If a taxpayer pays taxes under protest, the taxpayer may bring suit 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 if legal proceedings wer... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | 0.355225 | 1.307617 | 0.164673 | 0.779785 |
### 8.20.010 Rates of penalty and interest – Application of payments received. | A. Delinquent *real property* taxes shall be charged a penalty equal to one percent of the principal tax for each business day or part of a business day that the tax is unpaid up to a maximum penalty of five percent of the principal tax. A taxpayer may appeal the imposition of penalties and interest or request a waiver... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -0.200684 | 0.43042 | -0.310303 | 0.629883 |
### 8.20.020 Tax lien – Priority. | All general taxes levied by the Borough shall be a lien upon the *property* assessed, and such lien shall be prior and paramount to all other liens or encumbrances against the *property* assessed. (2004 Code § 3.32.020.) | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.082031 | -0.79834 | -0.980469 | -0.376953 |
### 8.20.030 Tax lien – Enforcement on real property. | Whenever the tax on *real property* has not been paid when due and prior to becoming delinquent, the Borough may enforce the lien of such tax by the sale of the *property* assessed, such sale to be made under the special proceeding hereinafter set forth and by order of the superior court for the fourth judicial distric... | true | Enforcement | Zoning | counties | ak | null | fairbanks_north_star_borough | 0.230225 | -0.594727 | -0.850586 | -0.333496 |
### 8.20.040 Delinquent tax roll – Foreclosure list – Payments prior to sale. | A. The Borough Assessor shall, after *real property* taxes become due and delinquent, make and compile a roll of all *real property* then subject to foreclosure. Such bill shall show therein the names of the *persons* appearing in the
The Fairbanks North Star Borough Code is current through Ordinance 2025-32, passed J... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | 0.129639 | 1.813477 | -0.561523 | 0.60498 |
## 8.20.050 Foreclosure list – Notice to lienholder. | A mortgagee or other holder of a perfected lien on real property may file with the Borough Clerk a request that notice of any foreclosure list including such real property be given to such mortgagee, or other lienholder. The
The Fairbanks North Star Borough Code is current through Ordinance 2025-32, passed January 15,... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.795898 | 0.580566 | -0.831543 | -0.422852 |
## 8.20.060 Apportionment of costs. | The costs of the foreclosure list publication, and of the tax foreclosure proceedings, shall be apportioned among the several properties ordered sold so that each property will bear its proportionate share of such costs. (Ord. 85-054 § 7, 1985. 2004 Code § 3.32.060.) | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.323242 | -1.018555 | -1.219727 | -1.226563 |
## 8.20.070 Foreclosure proceeding – Automatic annual proceeding. | A. One general proceeding shall be brought on the part of the Fairbanks North Star Borough to foreclose the tax liens against each of the properties included in the foreclosure list. The person whose name appears in the latest tax roll as the owner of any property therein described shall be considered and treated as th... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.320801 | 0.867676 | -0.709473 | 0.408203 |
## 8.20.080 Right to file answer and defense. | Within 30 days after the date of the last publication of the foreclosure list, any person owning or having any legal or equitable interest in or a lien upon any tract listed in the foreclosure list may file an answer and defense to the petition for judgment and decree. Such answer shall be in writing and specify the gr... | false | Process | null | counties | ak | null | fairbanks_north_star_borough | -0.42627 | 0.75293 | -0.861328 | 0.188599 |
## 8.20.090 Effect and correction of irregularity, informality, omission or other errors. | A. No assessment of property or charge for taxes shall be considered invalid because of the following:
1. An irregularity in an assessment roll;
2. An assessment roll not having been made, completed or returned within the time prescribed by law;
3. The property having been listed or changed in an assessment or tax r... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -1.134766 | -0.413574 | -0.796875 | -0.486572 |
## 8.20.100 Judgment and decree for delinquent taxes. | Not less than 30 days after the filing of a petition for judgment and decree, the court shall give judgment and decree for the delinquent taxes, penalty and interest appearing to be due on the several properties described in the petition, and shall decree that the several liens of such taxes be foreclosed. The judgment... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.76416 | -0.282471 | -0.264648 | 0.4646 |
## 8.20.110 Sale of property to the Fairbanks North Star Borough. | The court shall order that the several properties, against which the judgment and decree is entered, shall be sold directly to the Borough for the respective amounts of taxes and interest for which the properties severally are liable. In the event answers have been filed, the court may enter judgment against and order ... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -1.266602 | 0.305908 | -1.283203 | -0.500977 |
## 8.20.120 Effect of judgment and decree. | Any judgment and decree for the sale of real property to the Borough, on foreclosure for delinquent taxes, is conclusive evidence of its regularity and validity in all collateral proceedings, except where the taxes have been paid or the property was not liable to assessment and taxation. The judgment and decree is prim... | true | Enforcement | Other | counties | ak | null | fairbanks_north_star_borough | -1.083984 | 0.22168 | -0.674316 | -0.243164 |
## 8.20.130 Foreclosure sale – Limitation on proceedings. | Every action, suit or proceeding commenced for the purpose of determining the validity of a sale of real property on foreclosure for delinquent taxes, or to quiet title against such sale, or to remove the cloud thereof, or to recover possession of the property, shall be commenced within two years from the date of the d... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.680176 | 0.080383 | 0.059052 | 0.510254 |
## 8.20.140 Vacation of judgment. | Whenever the court vacates or sets aside a judgment and decree of foreclosure with respect to any particular property, the court shall determine the value of any improvements placed on the property by the Borough or by any purchaser from the Borough and shall give judgment thereof and collect the same from claimant bef... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.462891 | 0.295654 | -0.875977 | -0.344238 |
### 8.24.010 Property held by Borough – Redemption and assessment. | All real properties sold to the Borough pursuant to Chapters 8.04 through 8.28 and 19.16 FNSBC shall be held by the Borough for a period of at least one year from and after the date of the judgment and decree of foreclosure, unless sooner redeemed. During the redemption period, any person having an interest in the prop... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.737793 | 0.400879 | -0.73877 | -0.287842 |
### 8.24.020 Additional lien of lienholder. | Where any property included in a foreclosure list or proceeding is removed therefrom by payment of taxes or by redemption on the part of a mortgagee or other lienholder, the official receipt for payment of such taxes or redemption money shall constitute an additional lien on the property to the amount specified in the ... | true | Rules | Other | counties | ak | null | fairbanks_north_star_borough | -0.910156 | -0.290527 | -1.150391 | -0.090515 |
### 8.24.030 Redemption period – Possession during. | The sale of property to the Borough or foreclosure for delinquent taxes does not affect the former owner’s right to possession of the property during the period of redemption. However, any waste or removal of property
The Fairbanks North Star Borough Code is current through Ordinance 2025-32, passed January 15, 2026.
... | true | Rules | Zoning | counties | ak | null | fairbanks_north_star_borough | -0.170654 | 0.18811 | 0.217407 | 0.43335 |
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