Incorporated cities in Alaska are categorized as either "general law" (subdivided into "first class" and "second class") or "home rule". In general, the powers and functions of general law cities and home rule cities are substantially the same, with all legislative powers not prohibited by law or charter. Apart from duties such as conducting elections and holding regular meetings of the governing bodies, the duties of local cities vary considerably and are determined at the local level. Home rule cities and first class cities in the unorganized borough must operate municipal school districts, exercise planning, and land use regulations while organized boroughs take on these responsibilities unless delegated to the city by the borough. Unified home rule cities (and other boroughs) also have the duty to collect municipal property and sales tax for use in their jurisdiction. Home rule cities occur when a community establishes a commission to draft a charter, which is then ratified by voters at an election. Title 29 of the Alaska Statutes, which covers municipal government, requires that a community must have at least 400 permanent residents to incorporate as a home rule or first class city.
