An assessment roll as completed and certified by the City Council, and as corrected and amended by the assessor in conformity with the applicable provisions of this Chapter and the Alaska Statutes and the decisions of the Council acting as the Board of Equalization are, except as amended as a result of an appeal to the court, valid and binding on all persons notwithstanding any defect, error, omission or invalidity in the assessment roll, or proceedings pertaining to the assessment roll.
(Am. Ord. No. 2003-05, passed 5-6-03)