Alaska Statutes
Alaska Stat. § 29.45.500 (2026)
Refund of taxes
✓ current as of July 2026
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Sec. 29.45.500. Refund of taxes.
Article 3. City Property Tax.
(a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the municipality for recovery of the taxes. If judgment for recovery is given against the municipality, or, if in the absence of suit, it becomes obvious to the governing body that judgment for recovery of the taxes would be obtained if legal proceedings were brought, the municipality shall refund the amount of the taxes to the taxpayer with interest at eight percent from the date of payment plus costs.
(b) If, in payment of taxes legally imposed, a remittance by a taxpayer through error or otherwise exceeds the amount due, and the municipality, on audit of the account in question, is satisfied that this is the case, the municipality shall refund the excess to the taxpayer with interest at eight percent from the date of payment. A claim for refund filed one year after the due date of the tax is forever barred.
(c) The governing body may correct manifest clerical errors at any time.
(a) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the superior court against the municipality for recovery of the taxes. If judgment for recovery is given against the municipality, or, if in the absence of suit, it becomes obvious to the governing body that judgment for recovery of the taxes would be obtained if legal proceedings were brought, the municipality shall refund the amount of the taxes to the taxpayer with interest at eight percent from the date of payment plus costs.
(b) If, in payment of taxes legally imposed, a remittance by a taxpayer through error or otherwise exceeds the amount due, and the municipality, on audit of the account in question, is satisfied that this is the case, the municipality shall refund the excess to the taxpayer with interest at eight percent from the date of payment. A claim for refund filed one year after the due date of the tax is forever barred.
(c) The governing body may correct manifest clerical errors at any time.
Notes of Decisions
Cited in 9
cases, 1991–2016 · leading case: Kenai Peninsula Borough v. Port Graham Corp., 871 P.2d 1135 (Alaska 1994).
Kenai Peninsula Borough v. Port Graham Corp., 871 P.2d 1135 (Alaska 1994). “7 (Alaska 1993), we disapproved of this statement: After scrutinizing the language and purpose of AS 29.45.500, we are convinced that our comment concerning the application of the one-year limitations period to subsection (a) was incorrect.”
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “In such a case the property owner is aware that taxes are being demanded and *1258 can pay them immediately under protest, AS 29.45.500, or it can take an administrative appeal to the Board of Equalization, AS 29.”
Kenai Peninsula Borough v. Cook Inlet Region, Inc., 807 P.2d 487 (Alaska 1991). “AS 29.45.500. Such actions were barred if not brought within one year after the due date of the tax.”
City of Valdez v. State, 372 P.3d 240 (Alaska 2016). “AS 29.45.500(@)-(b). 125 . See McDaniel v.”
Ketchikan Gateway Borough v. Ketchikan Indian Corp., 75 P.3d 1042 (Alaska 2003). “70 and costs to KIC under AS 29.45.500(a); and (4) ruled that its earlier decision dismissing the borough's cross-appeal in effect dismissed the borough's counterclaim.”
Fairbanks v. Dená Nená Henash, 88 P.3d 124 (Alaska 2004). “50 under authority of AS 29.45.500(a). [89] This was about forty percent of TCC's actual attorney's fees.”
Saunders Props. v. Mun. of Anchorage, 846 P.2d 135 (Alaska 1993). “390 as AS 29.45.500. Unfortunately, the legislative history sheds no light as to the specific purpose of this subsection.”
In the Matter of the Prot. Proceedings of Vernon H., 332 P.3d 565 (Alaska 2014). “" We have interpreted the allowance for "costs" to include attorney's fees.”
Era Aviation, Inc. v. Campbell, 915 P.2d 606 (Alaska 1996). “7 (Alaska 1993) (stating in dictum that, "[a]ctions to recover taxes paid under protest, both under subsection (a) [of AS 29.45.500] and at common law, require a formal protest at the time of payment"); Carlson v.”
— Alaska Stat. § 29.45.500(a) — 7 cases
Cool Homes, Inc. v. Fairbanks North Star Borough of Equalization, 860 P.2d 1248 (Alaska 1993). “In such a case the property owner is aware that taxes are being demanded and *1258 can pay them immediately under protest, AS 29.45.500, or it can take an administrative appeal to the Board of Equalization, AS 29.”
Kenai Peninsula Borough v. Port Graham Corp., 871 P.2d 1135 (Alaska 1994). “7 (Alaska 1993), we disapproved of this statement: After scrutinizing the language and purpose of AS 29.45.500, we are convinced that our comment concerning the application of the one-year limitations period to subsection (a) was incorrect.”
Kenai Peninsula Borough v. Cook Inlet Region, Inc., 807 P.2d 487 (Alaska 1991). “AS 29.45.500. Such actions were barred if not brought within one year after the due date of the tax.”
Ketchikan Gateway Borough v. Ketchikan Indian Corp., 75 P.3d 1042 (Alaska 2003). “70 and costs to KIC under AS 29.45.500(a); and (4) ruled that its earlier decision dismissing the borough's cross-appeal in effect dismissed the borough's counterclaim.”
Fairbanks v. Dená Nená Henash, 88 P.3d 124 (Alaska 2004). “50 under authority of AS 29.45.500(a). [89] This was about forty percent of TCC's actual attorney's fees.”
— Alaska Stat. § 29.45.500(b) — 2 cases
Kenai Peninsula Borough v. Port Graham Corp., 871 P.2d 1135 (Alaska 1994). “7 (Alaska 1993), we disapproved of this statement: After scrutinizing the language and purpose of AS 29.45.500, we are convinced that our comment concerning the application of the one-year limitations period to subsection (a) was incorrect.”
Saunders Props. v. Mun. of Anchorage, 846 P.2d 135 (Alaska 1993). “390 as AS 29.45.500. Unfortunately, the legislative history sheds no light as to the specific purpose of this subsection.”
— Alaska Stat. § 29.45.500(c) — 1 case
Saunders Props. v. Mun. of Anchorage, 846 P.2d 135 (Alaska 1993). “390 as AS 29.45.500. Unfortunately, the legislative history sheds no light as to the specific purpose of this subsection.”
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