SSHB 34: "An Act relating to a registration tax and a certificate of title for a snow vehicle; relating to municipal taxation of a snow vehicle; and providing for an effective date."
00SPONSOR SUBSTITUTE FOR HOUSE BILL NO. 34 01 "An Act relating to a registration tax and a certificate of title for a snow 02 vehicle; relating to municipal taxation of a snow vehicle; and providing for an 03 effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 05.30 is amended by adding a new section to read: 06 Sec. 05.30.035. REGISTRATION TAX. (a) A municipality may elect, by 07 passage of an appropriate ordinance, to impose a snow vehicle registration tax. The 08 registration tax may be imposed only on a snow vehicle required to be registered under 09 this chapter that is owned by an individual who resides in the municipality or, if the 10 snow vehicle is not owned by an individual, the tax situs of which is located within 11 the municipality. A municipality that elects to impose a registration tax shall notify 12 the Department of Public Safety and may not rescind the tax for a period of one year. 13 Notice required under this subsection must be filed with the department at least six 14 months before the effective date of the registration tax.
01 (b) The registration tax is based on the age of the snow vehicle as determined 02 under the following schedule: 03 Tax According to Age of Vehicle Since Model Year: 04 1st 2nd 3rd 4th 5th 6th 7th 8th 05 $8 $7 $6 $5 $4 $3 $2 $2. 06 (c) The registration tax shall be administered in the same manner as provided 07 for registration fees under AS 28.10. Only one registration tax a year may be collected 08 for a snow vehicle. 09 (d) The Department of Public Safety shall refund money collected under this 10 section, less five percent as collection costs, to a municipality for which the money 11 was collected, as determined by (1) the address of residence of an individual required 12 to pay the tax, or (2) the tax situs of the snow vehicle if the vehicle is not owned by 13 an individual. For the first year in which the tax is levied within a municipality, the 14 department may retain actual costs of collection of the tax within the municipality as 15 determined by the department. 16 (e) In this section, "tax situs" means the location at which the snow vehicle 17 is usually, normally, or regularly kept or used. 18 * Sec. 2. AS 28.10.201(a) is amended to read: 19 (a) Except as otherwise provided in (b) of this section or in AS 28.10.131 and 20 28.10.141, every owner of a vehicle subject to registration in this state and every 21 owner of a snow vehicle shall apply for a certificate of title under this chapter. 22 * Sec. 3. AS 28.10.201(b) is amended to read: 23 (b) The owner of a vehicle described in AS 28.10.011 as being exempt from 24 registration and the owner of an [A SNOWMOBILE OR] off-highway vehicle may not 25 apply for, nor may the department issue, a certificate of title for such a vehicle. 26 However, the department may issue a certificate of title to the owner of a vehicle 27 exempt from registration under AS 28.10.011(3), (6), (7), (11), or (12) only upon 28 application by that owner. 29 * Sec. 4. AS 28.10.216(a) is amended to read: 30 (a) When the department is not satisfied as to the ownership of a vehicle or 31 believes that there may be undisclosed security interests in it, the department may
01 register the vehicle but shall either 02 (1) withhold issuance of a certificate of title until the applicant presents 03 documents sufficient to satisfy the department 04 (A) as to the ownership of the vehicle by applicant, and 05 (B) that there are no undisclosed security interests in the 06 vehicle; or 07 (2) require the applicant, except for an applicant registering a snow 08 vehicle, as a condition of the issuance of a certificate of title, to file with the 09 department either 10 (A) a bond in the form prescribed by the department and 11 executed by the applicant, or 12 (B) a deposit of cash. 13 * Sec. 5. AS 29.45.030(a) is amended to read: 14 (a) The following property is exempt from general taxation: 15 (1) municipal property, including property held by a public corporation 16 of a municipality, or state property, except that 17 (A) a private leasehold, contract, or other interest in the 18 property is taxable to the extent of the interest; 19 (B) notwithstanding any other provision of law, property 20 acquired by an agency, corporation, or other entity of the state through 21 foreclosure or deed in lieu of foreclosure and retained as an investment of a 22 state entity is taxable; this subparagraph does not apply to federal land granted 23 to the University of Alaska under AS 14.40.380 or 14.40.390, or to other land 24 granted to the university by the state to replace land that had been granted 25 under AS 14.40.380 or 14.40.390; 26 (C) an ownership interest of a municipality in real property 27 located outside the municipality acquired after December 31, 1990, is taxable 28 by another municipality; however, a borough may not tax an interest in real 29 property located in the borough and owned by a city in that borough; 30 (2) household furniture and personal effects of members of a 31 household;
01 (3) property used exclusively for nonprofit religious, charitable, 02 cemetery, hospital, or educational purposes; 03 (4) property of a nonbusiness organization composed entirely of persons 04 with 90 days or more of active service in the armed forces of the United States whose 05 conditions of service and separation were other than dishonorable, or the property of 06 an auxiliary of that organization; 07 (5) money on deposit; 08 (6) the real property of certain residents of the state to the extent and 09 subject to the conditions provided in (e) of this section; 10 (7) real property or an interest in real property that is exempt from 11 taxation under 43 U.S.C. 1620(d), as amended; 12 (8) property of a political subdivision, agency, corporation, or other 13 entity of the United States to the extent required by federal law; except that a private 14 leasehold, contract, or other interest in the property is taxable to the extent of that 15 interest; 16 (9) natural resources in place including coal, ore bodies, mineral 17 deposits, and other proven and unproven deposits of valuable materials laid down by 18 natural processes, unharvested aquatic plants and animals, and timber; 19 (10) snow vehicles registered as required by AS 05.30.010. 20 * Sec. 6. This Act takes effect July 1, 1993.