1. (a) If a provision of this chapter calls for the identification of essential municipal services for a borough, the commission will determine those services to consist of those mandatory and discretionary powers and facilities that

   1. (1) are reasonably necessary to the area; and
   2. (2) promote maximum local self-government.

2. (b) The commission may determine essential municipal services for a borough to include

   1. (1) assessing the value of taxable property if the proposed or existing borough proposes to levy or levies a property tax;
   2. (2) levying and collecting taxes if the proposed or existing borough proposes to levy or levies taxes;
   3. (3) establishing, maintaining, and operating a system of public schools on an areawide basis as provided in AS 14.14.065;
   4. (4) planning, platting, and land use regulation; and
   5. (5) other services that the commission considers reasonably necessary to meet the borough governmental needs of the residents of the area.

3. (c) If a provision of this chapter calls for the identification of essential municipal services for a city, the commission will determine those services to consist of those mandatory and discretionary powers and facilities that

   1. (1) are reasonably necessary to the community;
   2. (2) promote maximum, local self-government; and
   3. (3) cannot be provided more efficiently and more effectively by the creation or modification of some other political subdivision of the state.

4. (d) The commission may determine essential municipal services for a city to include

   1. (1) levying taxes;
   2. (2) for a city in the unorganized borough, assessing the value of taxable property;
   3. (3) levying and collecting taxes;
   4. (4) for a first class or home rule city in the unorganized borough, establishing, maintaining, and operating a system of public schools within the city as provided in AS 14.14.065;
   5. (5) public safety protection;
   6. (6) planning, platting, and land use regulation; and
   7. (7) other services that the commission considers reasonably necessary to meet the local governmental needs of the residents of the community.

(Eff. 5/19/2002, Register 162; am 1/9/2008, Register 185)