Are structures assessable that are not on permanent foundations such as mobile homes, trailers and utility sheds?
Yes, mobile homes and trailers are classified as real property per AS 29.45.070 and KPB 5.12.160 with the exception of travel trailers that have current registration tags as provided in AS 28.10.431 (g). Utility sheds, conex-type storage units and other relatively permanent structures that are on or attached to the land are considered improvements and are taxable.