3.12.090 Tax situs of personal property.
A. All personal property which has a tax situs within the city on January 1st of the tax year is subject to taxation. “Tax situs” means the principal place where an item of personal property is located, having due regard to the residence and domicile of its owner, the place where it is registered or licensed, whether it is taxed by other municipalities, and any other factors which may indicate the principal location of the property.
B. Tax Situs, Conclusive Presumptions.
1. Tax situs shall be conclusively presumed to be within the city when the property either singly or in combination:
a. Has been or is usually used in the city;
b. Has been or is kept or used in the city for 90 days or more in the months preceding the January 1st assessment;
c. Has been or is kept or used in the city for any length of time preceding January 1st of the assessment year if such presence or use is intended to be permanent; “permanent” in this subsection means for a period of 90 days or more.
2. Tax situs shall:
a. Conclusively be presumed to be within the city where the ownership, maintenance, or use of such property requires a license or permit, and a license or permit has been issued by the state of Alaska or the city; and
b. The property is so licensed or permitted and either the actual residence address or the mailing address of the licensee or permittee, or of the permissive user of the property, is in the city; or
c. The property is licensed or the permit issued and the domicile of the licensee or permittee, or the permissive user of the property, is in the city; this subsection applies to property within the custody of persons or entities outside of the city; or
d. The property licensed or permitted is issued and the property is permanently outside the city when such licensing frees the owner or user or custodian of liability for similar taxes in any other taxing jurisdiction. (Ord. 479 § 3, 1995)