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A. The Borough constitutes a Borough School District and establishes, maintains, and operates a system of public schools on an areawide basis as provided in AS 14.14. Fort Wainwright and Eielson Air Force Base are included in the Borough School District because of contracts with the State Department of Education.

B. The Borough shall assess and collect property, sales, and use taxes that are levied in its boundaries, subject to AS 29.45.

C. The Borough shall provide for planning, platting, and land use regulation, in accordance with AS 29.40 on an areawide basis. (Ord. 86-071 § 2, 1986. 2004 Code § 1.02.030.)