FY2015-10 Amending KIBC Title 3 Revenue and Finance Chapter 3.35 Real Property Tax Introduced by: Borough Manager
Requested by: Finance Director
1 Drafted by: Revenue Accountant
2 Introduced: 04/16/2015
Public Hearing: 05/07/2015
3 Amended: 05/07/2015
4 Amended 05/21/2015
- 5 Public Hearing: 06/04/2015
6 Adopted: 06/04/2015
7 KODIAK ISLAND BOROUGH
8 ORDINANCE NO. FY2015-10
9
10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND
11 BOROUGH AMENDING VARIOUS SECTIONS IN TITLE 3 REVENUE
12 AND FINANCE CHAPTER 3.35 REAL PROPERTY TAX
13
14 WHEREAS, the Borough assesses, taxes and forecloses on property pursuant to
15 borough code and state statute, and this ordinance will align this section of borough code
16 with the state; and
17
18 WHEREAS, it would clarify the definition of mobile home and the responsibility of
19 persons subject to taxation; and
20
21 WHEREAS, it would assign the identity of the parry responsible for annual ownership
22 updates of mobile homes residing on rented property; and
23
24 WHEREAS, it would clarify the Judicial District to which Board of Equalization appeals
25 are to be made; and
26
27 WHEREAS, it would clarify the delivery requirements for timely and delinquent tax
28 payments; and
29
30 WHEREAS, it would repeal foreclosure codes in favor of establishing the foreclosure
31 process as defined by Alaska State Statutes.
32
33 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
34 BOROUGH that:
35
36 Section 1: This ordinance is of a general and permanent nature and shall become a
37 part of the Kodiak Island Borough Code of Ordinances.
38
39 Section 2: That the list of sections set forth at Title 3 Revenue and Finance, Chapter
40 3.35 Real Property Tax, is hereby amended as follows:
41
42 CHAPTER 3.35
43 REAL PROPERTY TAX
44 Sections:
45 3.35.010 State law adopted NO CHANGES
46 3.35.020 Property subject to tax.
47 3.35.030 Real and personal property exempted from taxation NO CHANGES
Kodiak Island Borough, Alaska Ordinance No. FY2015-10
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48 3.35.040 Method of assessment.
49 3.35.050 Board of equalization.
50 3.35.060 Final and supplemental assessment rolls. NO CHANGES
51 3.35.070 Addresses—Responsibility of persons subject to taxation.
52 3.35.080 Repealed. NO CHANGES
53 3.35.085 Method of determining the assessed value of property that qualifies for a
54 low-income housing tax credit under 26 USC 42. NO CHANGES
55 3.35.090 Property tax billing.
6 3.35.100 Correction of errors.
57 3.35.110 City taxes. NO CHANGES
58 3.35.120 Tax due dates and delinquency.
59 3.35.130 Exceptions. NO CHANGES
60 3.35.140 Late payments— Penalty and interest.
61 3.35.150 Enforcement of tax liens on real property.
62 3.35.160 ForecllOsure.
63 � ....a_ _ Puiir�,� P to leswrrwi: t,
64 r 4454-90..... I 4.414 Fee aare+�� :d44,q
65 "54' dlY.. aar ,
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68 &36,,2 ...... .-il».,r* 14104%by
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73
74 Section Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
75 3.35.020 Property subject to tax is hereby amended as follows:
76
77 3.35.020 Property j tax
78 A. All real and personal property situated within the borough that is not exempt under the
79 laws of the State of Alaska, the Alaska Constitution, or the ordinances of this borough, is
80 subject to taxation at a rate not to exceed three percent of its full and true value in money
8I as assessed on the first day of January of the assessment year.
82 1. There is no limitation on taxes to pay bonds.
83 B. A private leasehold, contract, preferential use agreement, or other interest in any real
or personal property that is exempt from taxation pursuant to state or federal law, or for
85 any other reason, remains taxable to the extent of the private interest. (AS 2 . 5.00(A)).
6 C. The following definitions shall apply to this section unless otherwise expressly
87 indicated:
88 1. "Personal property" includes all property, whether corporeal or incorporeal, that
89 is not specifically included in this section's definition of "real property," and
90 includes mobile homes, trailers, house trailers, trailer coaches, and camper
91 trailers, so long as they are not attached to the land or connected to water, gas,
92 electric, or sewage facilities, and are not registered with the State of Alaska
93 Department of Motor Vehicles as rolling stock.
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94 2. "Real property' includes not only the land itself, whether laid out in lots or
95 otherwise, but also all buildings, structures, improvements, fixtures of any kind
96 thereon, and also any possessory rights and privileges belonging to or in any
97 way appertaining thereto. The word "tract" includes all lands, pieces, or parcels
98 of land which may be separately assessed, together with fixtures and
99 improvements thereon. "Real props also includes mobile homes, trailers,
100 house trailers, double-wide-type mobile or modular homes, trailer coaches and
101 similar property, which are used or intended to be used for residential, office, or
102 commercial purposes, and are attached to the land or connected to water, gas,
103 electric, or sewage facilities, except for those mobile homes and house trailers
104 which are held for sale by persons engaged in the business of selling mobile
105 homes. [Ord. 2014-1 3, 2014; Ord. 4-16- 1, 1984; prior code Ch. 3
106 subch. 1 § . Formerly§3.20.020].
107 3.. "Mobile homes," more specifically classified as "manufactured hou siring"
108 are all forms of prefallbriicated housing that is largely assembled in
109 factories and then transported to sites of use. "7l"'he defiirdtioin of the term in
110 the United States is regulated by federal law (Code cof Federal 13egulations,
111 24 CFR 3280), paraphrased here: Ill anm.mfactured homes are built, as
112 dwelllung ummuts of at least 320 square feet 30 m ) in size with a perrrmarmeirmt
113 chassis to assm.mire the initial and continued transpoirtalMlllity of tlll°me home.
114 The reguiremneWIL to have a wheeled chassis permanently attached
115 differentiates ""manufactured housing" firorn other types of prefabricated
116 homes, such as modular hornes. For purposes m„mf this code a mobile home
117 or nnanur,mfactured home is a dwelling structure built on a steel chassis and
118 fitted with wheels that is intended to be ham.mled to a usually permanent site.
119
120 Section 4: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
121 3.35.040 Method of assessment is hereby amended as follows:
122
123 3.35.040 Meto of assessment
124 A. All taxable property must be assessed at its full and true value as of the first day of
125 January of the assessment year. The full and true value is the estimated price that the
126 property would bring in an open market sale between a willing seller and a willing buyer
127 both conversant with the property, under the then-prevailing market conditions and with
128 prevailing general price levels. The assessor shall strive to make all assessments fair and
129 equitable. Taxable interests in otherwise non-taxable property, both real and personal,
130 shall be taxed based on the lessee's possessory interest in the property.
131 1. Real property shall be assessed to the owner of record as shown on the
132 records of the Kodiak district recorder; provided, however, that any other person
133 having an interest in the property may be listed on the assessment records with
134 the owner. The person in whose name any property is listed as owner thereof
135 shall be conclusively presumed to be the legal owner of record for tax purposes.
136 If the owner of the land is unknown, such land may be assessed to the unknown
137 owner or unknown owners. No assessment shall be invalidated by a mistake,
138 omission or error in the matter of the owner of real property assessed, if the
139 property is correctly described, and it shall be the responsibility of the owners of
Kodiak Island Borough, Alaska Ordinance No. FY 015-10
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140 the property to keep the assessor properly informed as to their current address
141 and no assessment shall be invalidated on the basis of improper notice if it is
142 shown that the notice of value has been sent to the last known address of the
143 owner of record.
144 2. Personal property shall be assessed to the last reported owner of record as
145 contained in borough records. No assessment shall be invalidated by a mistake
146 or omission or error regarding ownership of personal property. It is the
147 responsibility of the owners of personal property to keep the assessor properly
148 informed as to the current status of their business, whether active or inactive
149 and their current mailing address.
150 3. '[l)ru or Illiefiora IFIL-bi ir.m:aury 15t lot each 'y e- ar, the, owners of rnobi'ilir,� Ihorne parl,r,z
151 110EIr rather Il„prirrperi,ii„.,,s uporm which are si'i11It.,u.ted orme or M01fl”, rnolll,r'iillle Il°mewrrme.s
152 -that dr,,,p not, -to tlll°e ownieair, of the undertl ling lane„III„ ,shall subrr it to the
153 borr„rirmgh sa,,rsessoir .a rellport 'th:a't, 'to Itlt'uia best of Illheir Ikn rnpledgu:,., ii r,llm:,¢urm'llriiifia„�
154 tlllw:^ owiriraur m.„uf urm;;ocoricl for each mmrrmrm' miiillle., hr„rrrnr,a located Dorm theiuur` ICurollleirt , as
155 u:urw llll as tllNme irnaiillin,g ddresses and intlhm�oir sir iontacit for tltiow.¢,
156 olopners. It, b y F ))r m:ary � y
157 all +.n iiei, l d1wa a 1l - e
158 a , yes . to., e . m .ugh.. oto ieo �.00rmfir�s
159 rship- p n,r t, oe -et
160 3. 4;. The assessor may list real property located in any subdivision by lot and block
161 or tract description, and unsubdivided property according to the land office,
162 section and township survey description, or by giving the boundaries thereof, or
163 by reference to the book and page of the records of the Kodiak district recorder
164 where the description may be found, or by designation of tax lot number
165 referring to a public record kept by the assessor of descriptions of real property,
166 or in such other manner as to cause the description to be capable of being
167 made certain. Initial letter, abbreviations, fractions and exponents to designate
168 the township, range, section or part of a section, or the number of any lot or
169 block or part thereof, or any distance, course, bearing, or direction may be
170 employed in any such description of real property.
171 , 5. A private interest in public property is taxable. When any real or personal
172 property which would otherwise be exempt from taxation because of ownership
173 or control by a federal, state, or municipal government, or by some other tax
174 exempt entity is leased, loaned, or otherwise made available to and used by
175 private person, such person's interest therein shall be taxed in the same manner
176 as taxes assessed to owners of real property, except that taxes assessed under
177 this subsection shall be a lien only on the interest in the property of such person.
178 Private leaseholds, contracts or other interest in land, or property owned or held
179 by the United States, the state, or other political subdivisions and other tax
180 exempt entities shall be taxable to the extent of the value of the possessory
181 interest.
182 t,: 6. The assessor, either personally, or through any designated assistant, shall, after
183 identifying themselves, have the right to enter upon and inspect the premises of
184 any person at reasonable times for the purpose of making an examination,
185 evaluation or assessment of the real property. The assessor or the assessor's
Kodiak Island Borough, Alaska Ordinance No. FY2015-10
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186 agent shall have access to and may examine all property records relevant to its
187 valuation, including but not limited to income and expense statements, rent rolls,
188 leases, pertinent income tax forms, and sale closing documents. Any person
189 shall, upon request, furnish to the assessor or designated assistant every facility
190 and assistance for the purpose of such examination, evaluation, or assessment.
191 f- 7, The borough shall keep confidential all proprietary records received by the
192 assessor's office, for which there exists a reasonable expectation of
193 confidentiality. Such records may include tax returns, rent rolls, income and
194 expense statements, sales and finance information, and other financial
195 information that is not readily accessible by some other means.
196 B. Contents of Assessment Roll. The assessor shall complete the listing of the annual
197 assessment roll of all real and personal property within the corporate limits of the borough
198 before the last day of February of that assessment year. The assessor shall prepare an
199 annual assessment roll upon which shall be entered the following particulars:
200 1. The names and last known addresses of all persons with property liable to
201 assessment and taxation;
202 2. A description of all taxable property; and
203 3. The assessed value of all taxable property.
204 C. Notice, Publication, and Correction of Assessment Roll.
205 1. The assessor shall give to every person named in the assessment roll a notice
206 of assessment showing the assessed value of his property. On the assessment
207 notice shall be printed a brief summary of the information for the taxpayer; of the
208 dates when the taxes are payable, delinquent and subject to interest and
209 penalty; final dates for appeal of the assessment to the board of equalization;
210 dates when the board will sit for equalization purposes; and any other particulars
211 specified by the borough assembly. The assessment notice shall be directed to
212 the person to whom it is to be given and shall be sufficiently given if it is mailed
213 by first-class mail addressed to, or is delivered at, his address as last known by
214 the assessor. If the address is not known to the assessor, the notice may be
215 addressed to the person at the post office nearest to the place where the
216 property is situated. The date on which the notice is mailed shall be deemed to
217 be the date on which the notice is given for purposes of this chapter.
218 2. When valuation notices have been mailed, the assessor shall cause notice that
219 the assessment rolls have been completed to be published in a newspaper of
220 general circulation, published in the borough at least once each week for two
221 successive weeks. If no newspaper of general circulation is published in the
222 borough, the assessor shall have the notice posted at two public places for a
223 period of two weeks. The notice shall state when and where the equalization
224 hearings will be held.
225 3. The assessor may correct an error or supply an omission in the assessment roll
226 at any time before the sitting of the board of equalization. It shall be the duty of
227 every person who receives a notice of assessment to advise the borough
228 assessor of any error or omission in the assessment of the person's property, so
229 that the borough assessor may correct any errors in the assessment roll.
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230 4. Period of Review. The borough assessor or designees may perform reviews of
231 assessed values within 30 days of the date that assessment notices have been
232 mailed.
233 a. A property owner may appeal an assessment of their property to the
234 assessor or designees and upon providing credible information or
235 upon a more in depth inspection and analysis of the property at the
236 owner's request the assessor may adjust the assessment
237 appropriately if found to be in error.
238 b. The property owner may appeal the assessor's valuation to the board
239 of equalization, using forms provided by the borough, within the
240 original 30-day time frame from the mailing of the original notice. The
241 assessor review will not suspend or delay the final date of written
242 appeal to the board of equalization. [Ord. FY2014-10 §5, 2014; Ord.
243 82-33-0, 1982; Ord. 81-47-0, 1981; Ord. 71-4-0, 1971; prior code
244 Ch. 3 subch. 1 §4A. Formerly§3.20.040].
245
246 Section 5: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
247 3.35.050 Board of equalization is hereby amended as follows:
248
249 3.35.050 Board of equalization
250 A. Membership, Qualification, Duties, Terms.
251 1. Members. The board of equalization shall be composed of five persons, not
252 assembly members, appointed by the assembly. At least one alternate member
253 shall be appointed.
254 2. Qualifications. Members and alternate members should be appointed on the
255 basis of their expertise in real and personal property appraisal, the real estate
256 market, the personal property market, and other fields related to their functions
257 as board members. Each member shall be a qualified voter of the borough and
258 shall remain a resident of the borough while in office. Borough employees may
259 be appointed to serve on the board of equalization unless they are employed by
260 the finance or assessing departments.
261 3. Duties. The board may determine equalizations on properties brought before the
262 board by appellants. It shall only hear appeals for relief from an alleged error in
263 valuation on properties before the board by an appellant.
264 4. Terms of Office. Upon confirmation, members and alternate members shall
265 serve for three years or until their successors are appointed and confirmed. Of
266 the members initially appointed, two shall sere three-year terms, two shall
267 sere two-year terms, and one shall sere a one-year term.
268 5. Hearing Dates. The board shall commence hearings on the first Monday in May,
269 unless otherwise changed by resolution. Hearings will continue from day to day
270 as established by the board and the borough clerk until all properly filed appeals
271 have been heard.
272 B. Chairperson. The board annually shall elect a member to sere as its chairperson.
273 The chairperson may call meetings of the board, shall exercise such control over
274 meetings as to ensure the fair and orderly resolution of appeals, shall make rulings
275 on the admissibility of evidence, and shall conduct the proceedings of the board in
Kodiak Island Borough, Alaska Ordinance No. FY2015-10
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276 conformity with this chapter. A vice-chairperson shall also be selected to serve in the
277 chairperson's absence. If both are absent, the members present shall select a
278 person to preside.
279 C. Appeals to the Board.
280 1. A person whose name appears on the assessment roll, or the authorized
281 representative of that person, may appeal to the board for relief for an alleged
282 error in valuation not adjusted by the assessor to the taxpayer's satisfaction.
283 The authorized representative shall be named by the property owner in writing
284 to the assessor and board of equalization at the time of filing or no later than
285 three days in advance of hearing. The time requirement for providing a
286 representative in writing may be waived at the determination of the board during
287 the hearing if good cause is shown that may include, but not limited to, the
288 following: stranded from Kodiak due to inclement weather, serious medical
289 condition, serious family emergency, or death in the family.
290 2. The appellant shall, within 30 calendar days after the date of mailing of notice of
291 assessment, submit to the assessor a written appeal specifying grounds for
292 such appeal. The board shall prescribe the form in which written notices of
293 appeal shall be made. Otherwise, the right of appeal ceases unless the board of
294 equalization finds that the taxpayer was unable to comply within the 30-day
295 appeal period and grants a hearing to the appellant.
296 3. The assessor shall notify the appellant by mail, and email if provided, of the time
297 and place for the hearing and assign a docket number of appeal.
298 4. If parties to whom notice was mailed as provided herein fail to appear, the board
299 may proceed with the hearing in their absence. All parties, their authorized
300 representatives, and witnesses must appear in person at the hearing.
301 5. The assessor shall prepare for use by the board of equalization a summary of
302 assessment data relating to each assessment that is appealed. This summary
303 shall be provided to the board and made available to the appellant at least 10
304 calendar days before the hearing. Summary of assessment data for late-filed
305 appeals granted by the board will be provided as soon as practicable.
306 6. A city in the borough may appeal an assessment to the borough board of
307 equalization in the same manner as a taxpayer. Within five days after receipt of
308 the appeal, the assessor shall notify the person whose property assessment is
309 being appealed by the city.
310 7. A property owner who seeks to appeal the assessor's valuation, after the 30-day
311 filing period has closed, shall file a letter with the assessor stating the reasons
312 why the property owner was unable to comply with the 30-day appeal period.
313 The deadline to file a late-file request is on April 15th of the current assessment
314 year. Should April 15th fall on a Saturday or Sunday, late filers shall have until
315 4:30 p.m. on the first Monday following to file their request.
316
317 On the next business day following the deadline to file a late-file request or as
318 soon as is practicable, the board shall consider each letter and shall only
319 consider reasons the appellant was unable to comply with the 30-day appeal
320 period. It shall not consider evidence regarding property valuation. The appellant
321 may not make an oral presentation at the hearing. The determination shall be
` Kodiak Island Borough,Alaska Ordinance No. FY2015-10
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322 based on the letter and supporting documents. The board shall interpret the
323 term "unable to comply" as meaning that a property owner must demonstrate
324 compelling reasons or circumstances which would prevent a reasonable person
325 under the circumstances from filing an appeal in a timely manner during the 30-
326 day appeal period.
327
328 If the late-file request is granted, the property owner shall have five calendar
329 days from the decision of the board to file an appeal and submit to the
330 assessor's office all documentary evidence in their possession which they wish
331 to be considered and which is relevant to the resolution of the appeal. If the late-
332 file request is denied, the assessor shall notify the property owner of the board's
333 decision in writing.
334 D. Quorum and Voting.
335 1. Quorum. A quorum shall consist of four members.
336 2. Voting. The granting of any appeal or part thereof shall require the concurring
337 vote of at least three board members. Any appeal or part thereof which is not
338 granted by the board shall be considered denied.
339 E. Hearings, Procedures.
340 1. Record. The clerk is the ex officio clerk of the board and shall prepare the
341 board's minutes. The clerk shall keep electronic recordings of the board's
342 hearings per the borough retention schedule. The board of equalization
343 summary certification will constitute the board's minutes.
344 2. Counsel. All parties may be represented by counsel during hearings before the
345 board. On procedural matters, the borough attorney may offer legal counsel to
346 the board in the course of its proceedings. Upon the recommendation of the
347 borough attorney, the board may retain legal counsel from another attorney for a
348 particular matter.
349 3. Appeal Number. Every appeal shall be assigned a docket number which, along
350 with the name of the appellant, shall be read into the record before the hearings
351 on the appeal may commence.
352 4. Burden of Proof. The burden of proof rests with the appellant, who must
353 convince the board by clear and convincing evidence that the assessment was
354 unequal, excessive, improper, or undervalued based on the facts stated in a
355 written appeal or proven at the appeal hearing in accordance with subsections
356 (E)(5) and (7) of this section. If the valuation is found to be too low, the board
357 may raise the assessment. The borough shall make available to the appellant all
358 reasonably pertinent documents requested for presentation of the appeal,
359 including but not limited to documents presented or requested by the board of
360 equalization for presentation of the appeal in accordance with subsection (C)(5)
361 of this section.
362 5. Rules of Evidence. Evidence shall only be presented by the appellant and the
363 assessor or their authorized representative. The board shall not be restricted by
364 the formal rules of evidence; however, the chairperson may exclude evidence
365 irrelevant to the issues appealed. Hearsay evidence may be considered,
366 provided there are adequate guarantees of its trustworthiness and that it is more
367 probative on the point for which it is Offered than any other evidence which the
Kodiak Island Borough, Alaska Ordinance No. FY2015-10
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368 proponent can procure by reasonable efforts. The appellant must submit to the
369 assessor's office by April 15th all documentary evidence in their possession
370 which they wish to be considered and which is relevant to the resolution of the
371 appeal. Should April 15th fall on a Saturday or Sunday, appellants shall have
372 until 4:30 p.m. on the first Monday following to submit their evidence.
373
374 This evidence includes but is not limited to purchase and closing documents,
375 appraisal reports, brokers' opinion of value, engineers' reports, estimates to
376 repair, rent rolls, leases, and income and expense information. The board of
377 equalization may in its discretion decline to accept documents offered at the
378 hearing which should have been provided by April 15th. In exercising this
379 discretion, the board shall consider the relevance and probative value of the
380 documents which are under consideration, accepting those documents which in
381 all fairness are necessary to a fair resolution of the appeal. Prior to the board
382 meeting, the appellant and assessor may agree to an extension of time for the
383 production of evidence.
384 6. Order of Presentation. The order of presentation is as follows:
385 a. The appellant shall present evidence and argument not to exceed
386 five minutes.
387 b. Following the appellant, the assessor shall present the borough's
388 evidence and argument not to exceed five minutes.
389 c. The appellant may make a rebuttal presentation directed solely to
390 the issues raised by the assessor not to exceed two minutes.
391 d. The assessor may address the rebuttal by the appellant not to
392 exceed two minutes.
393 Each parry shall be allowed a total of five minutes to present evidence and make
394 oral argument. The time limits allotted include presentations from either the
395 appellant's or assessor's authorized representatives, counsels, or witnesses.
396 Additional time may be permitted by the board depending on the complexity of
397 the case. The members of the board may ask questions, through the
398 chairperson, of either the appellant or the assessor, authorized representatives,
399 counsels, or witnesses at any time during the hearing. After both the appellant
400 and the assessor have made their presentations, each may question the other
401 through the chairperson. The chairperson may end the questioning and call for a
402 motion from the other members.
403 7. Witnesses, Exhibits and Other Evidence. The appellant and the assessor may
404 offer the oral testimony of witnesses and documentary evidence during the
405 hearing. At the request of the appellant, evidence submitted pursuant to
406 subsection (E)(5) of this section relating to the assessed valuation of property
407 used in an income-producing commercial enterprise shall be confidential. The
408 assessor and the appellant may stipulate to facts to be presented to the board,
409 provided the assessor has received credible and reliable evidence to establish
410 the facts.
411
.; 412 The only exhibits that shall be admitted into the record at the hearing are those
413 exhibits provided pursuant to subsection (E)(5) of this section. However, at the
Kodiak Island Borough,Alaska Ordinance No. FY2015-10
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414 hearing, parties may use demonstrative or illustrative exhibits; provided, that all
415 such exhibits are duplicates of exhibits or information provided to the board
416 pursuant to subsection (E)(5) of this section. Additionally, witnesses may write
417 on a board while orally testifying to illustrate their testimony. The limitation on
418 the use of exhibits in this section shall not preclude the parties from presenting
419 oral testimony at the hearing.
420 8. Decisions.
421 a. The assessor may recommend changes to the existing value during
422 the hearing.
423 b. After the appellant and assessor have presented their cases, the
424 hearing shall be closed by the chairperson, and no further evidence
425 shall be offered or considered in deliberations unless a member of
426 the board of equalization asks for additional information from either
427 party. Both parties shall be given an equal opportunity to respond to
428 any such requests for additional information.
429 c. The board may decide the appeal after the presentations, or it may
430 defer a decision no later than 30 days after the hearing date. Final
431 board action shall be taken by motions that set out specific findings
432 of fact at the meeting and shall not be reconsidered, amended, or
433 rescinded by the board. Only one motion may be on the floor at
434 time, and the board shall vote on the motions until its findings are
435 established. The vote must be taken and entered in the permanent
436 record of the proceedings. The motions available for the board are:
437 i. Motion to uphold the assessor's valuation.
438 ii. Motion to reduce the assessment.
439 iii. Motion to increase the assessment.
440 iv. Motion to dismiss the appeal.
441 V. Motion to defer the decision.
442 vi. Or any other motion set out in Alaska Statutes and
443 regulations governing board of equalization appeals.
. No later than 30 days following the hearing, the board shall render
445 written decision which includes findings of fact based on evidence
446 presented at the hearing clearly stating the grounds upon which the
447 panel relied to reach its decision and advising all parties of their right
449 to appeal the decision to superior court.
449 9. Certification. The board shall certify its actions to the assessor within seven
450 days following its adjournment.
451 F. Further Appeals. Any appeal of a decision of the board shall be made to the Ssuperior
452 Cloourt, Third Jii.udlcial District, 'Statii�!�G oil Jkl sllka. No appeal of a board's decision to the
453 superior court may be taken unless the action is filed and the borough attorney is served
454 with notice of such appeal within 30 days following the board's written decision. [Ord.
455 2014-10 § , 2014; Ord. 2012-0 §4, 2011; Ord. 2011-1 , 2011; Ord. -0 ,
456 1998; Ord. 78-21-0 §1, 1978. Formerly §3.20.050].
457
Kodiak Island Borough, Alaska Ordinance No. FY201 -1
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458 Section 6: Title 3 Revenue and Finance, Chapter 3.35 Real Property Tax and Chapter
459 3.35.070, Addresses — Responsibility of persons subject to taxation, is
460 hereby amended as follows
461
462 3.35.070 Addresses— Responsibility of persons subject to taxation
463 It shall be the responsibility of every person who owns or controls real or personal property
464 subject to tax by the municipality to file with the office of the assessor the address where
465 he will receive notices, bills, or other correspondence regarding taxation. No person shall
466 be excused from paying taxes or penalties thereon for the reason that he did not receive a
467 tax notice, bill, or any other correspondence due to an improper mailing of assessment
468 notice, billings, or other correspondence. The owners of mq.,;6iille homes located withiiru
469 mobilire Ilhuorrte parlors, or° on land rsr:A owned by Itt°se rniollbile horne owner, are not
470 e°xernplted from the reliqu'ireiments of this section, iriootm itlhstanding the 1provisions set
471 forth at section 335.040(A)(3)., [Ord. FY2014-10 §7, 2014; Ord. 78-21-0 §4, 1978.
472 Formerly §3.20.062].
473
474 Section 7: Title 3 Revenue and Finance, Chapter 3.35 Real Property Tax and Chapter
475 3.35.090, Property tax billing, is hereby amended as follows:
476
477 3.35.090 Property tax billing
478 The #Oari:frf)f finance director, upon receipt of the certified assessment roll and with the
479 millage rate established by the assembly, will cause to produce property tax bills for all
480 property owners of record. These tax bills will be mailed to the most recent address on file.
481 [Ord. FY2014-10 8, 2014; Ord. 82-7-0, 1982. Formerly §3.20.085].
482
483 Section : Title 3 Revenue and Finance, Chapter 3.35 Real Property Tax and Chapter
484 3.35.100, Correction of errors, is hereby amended as follows:
485
486 3.35.100 Correction of errors
487 A. Correction of Error in Billing of Penalty and Interest. When it is shown to the rtlii
488 f'irnanciiLw direictor that a taxpayer has been billed erroneously for tax, tax
489 penalty, or interest because of administrative error by the borough, the r- � t t � rA< tirr
490 firianrae d irector may adjust the tax bill accordingly.
491 B. Correction of Errors in Assessment. The assessor may correct errors or omissions in
492 the roll before the board of equalization hearing. No changes to the roll can be made once
493 the board has certified their actions except:
494 1. The assessor may correct a manifest clerical error in the assessment roll at any
495 time. A manifest clerical error is a typographical, computational, or other similar
496 error readily apparent from the assessment notice, tax statement or other
497 borough tax and assessment records and made by a borough employee in the
498 performance of typing, record keeping, filing or other similar duties. A manifest
499 clerical error does not require extrinsic evidence to make it clear.
500 2. The assessor may correct an omission of the roll as described in KIBC
501 3.35.060(C) at any time.
502 C. All rights provided by this chapter, including but not limited to rights to appeal and
503 times for making payments, shall be reserved to the person receiving a corrected
Kodiak Island Borough, Alaska Ordinance No. FY2015-10
Page 11 of 17
504 assessment or tax bill as of the time the new assessment or billing is mailed. [Ord..
505 2014-10 10, 2014; Ord. 82-7-0, 1982; Ord. 78-21- 3, 1978. Formerly §3.20.086].
506
507 Section : Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
508 3.35.120 Tax due dates and delinquency is hereby amended as follows:
509
510 3.35.120 Tax due dates and delinquency
511 Taxes are due when billed. If payment is by a single payment, such payment must be
512 physicalty received in the borr:uiuulyt°rl finance office r:�rru Orr Iluelfiu:ru fiit`Ill�r,aen dayl ur,)11i rK rµllUolb iu° in
513 the year iru gu t°uictu taxes are levied, or postmarked by the United States Postal Silei nriI,
514 Q444!;,e ( PAS), not metered machines, prig ts.,,r*vk 9h r in,o= °" by the
515 due date. Taxes levied in any given year may be paid in two equal installments. If the
516 taxpayer elects this option, then the first half is delinquent unless it is Jo-�r lrvs to
517 physically received by the borough office or postmarked by the USPOS, not metered
518 machines, on or before the fifteenth day of August in the year in which the
519 taxes are levied. The second half of the taxes thus levied is delinquent unless it is
520 (ie111* afe4 pItiysicatlly received by the borough finance office or postmarked by the
521 USPOS, not metered machines, pirncr tna "F;:i4*'fiq,h4 on or before the fifteenth day of
522 November in the year in which the taxes are levied. If the annual levy is made on or after
523 the first day of June, the borough assembly may by resolution establish a later
524 delinquency date. Taxes normally become delinquent after the dates mentioned in this
525 section. [Ord. 99-02 §2, 1999; Ord. 8 -30- , §2, 1987; Ord. 84-24-0, 1984; Ord. 2- -0,
526 1982. Formerly §3.20.088].
527
528 Section 1 : Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
529 3.35.140 Late payments — Penalty and interest is hereby amended as
530 follows:
531
532 3.35.140 Late payments— Penalty and interest
533 If the first payment is not paid when due, the entire tax becomes delinquent and subject to
534 a penalty of 10 percent of the entire tax and interest shall accrue on the unpaid principal
535 balance, excluding the penalty, at the rate of 12 percent per year. If the first payment is
536 paid when due but the second payment is not paid when due, the unpaid balance of the
537 tax becomes delinquent and subject to a penalty of 10 percent of the unpaid balance, and
538 interest shall accrue on the unpaid principal balance, excluding the penalty, at the rate of
539 12 percent per year. Partial payments shall be applied first to accrued penalties, then to
540 interest, then to principal. Notwithstanding the acceptance of partial payment, the unpaid
541 balance remains delinquent and the lien therefore enforceable in accordance with law. For
542 the purposes of this section, a payment is paid when due only if it is physically received in
543 the bioroiI finance office by the due date or is postmarked by the USPIG Uniteir.,lll Sta°Ilitru,r
544 I11 41erirfiu,:e, �n� , -u �� � v�f ruuo� r�r���„� H i��r � � u� � r�i '1��� on or before the due date.
545 Po,, Ir7nernt,rru irec lived rs� filer 1llhrr., dm.rre dalll:e °Ilha'II bear a 1postmartc Ir eneratiad II a imualllered
546 rrnadhine that is iI in IIIII'murs pos^rseissi= and cr:u'ntiii III of the t.,IVururilled States III IMstalll
547 Sery icmw,r ;shall Ilbe dsurairviiI delllliinqu+r,*unt, [Ord. -02 §2, 1999; Ord. 93-36 2, 1993; Ord.
548 86-25-0, 1986; Ord. 82-33-0, 1982; Ord. 80-22-0 §1, 1980. Formerly§3.20.090].
549
Kodiak Island Borough, Alaska Ordinance No. FY2015-10
Page 12 of 17
550 Section 11: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
551 3.35.150 Enforcement of tax liens on real property is hereby amended as
552 follows:
553
554 3.35.150 Enforcement of tax liens on real property
555 A. Real Property Tax, Lien, Date. Taxes on real property are a prior and paramount lien
556 on the property upon which the taxes are levied. The lien includes any penalty or interest
557 which may accrue from the delinquency date. The lien attaches on the first day of the tax
558 and/or assessment year in which the taxes are levied.
559 B. If the tax on real property is not paid when due, the asGerf!Oly bi�uiwDIIIJICJII-1 may enforce a
560 lien on the tax by the sale of the property assessed after foreclosure in the special
561 proceedings provided for by the Alaska Statutes, by order of the superior court of the
562 district where the property assessed is located- , with the ie:iiriir:*Ilpfliii::�iin that dieliniquein't ric.,.,aM
563 pirof::*ir ty t,ax,,ir.!,,,s for irnoblfe.r, 11110iiinlies that afire 11DIU-1tPICI On land that is not owned by tl-,ile
564 s'm:)bi[e 110Me'S owner of re-cord may ble enlil"Diriced by a persorial aclikir.)in agarrinst the
565 delinquent, t.aXpa', er briot.,ight iiriu the district or supeirilor GOIL1111, iri additior-ii to Dtl"iiii:-.11r
566 ire iririieirJli lies ,available to enf,Drir::e the fien..
567 C. If the tax on a leasehold interest in a tax exempt property is not paid when due, the
568 borough may enforce the tax by a personal action against the delinquent taxpayer brought
569 in the magistrate or superior court, in addition to other remedies available to enforce the
570 lien. [Ord. 84-1-0 §1, 1984; prior code Ch. 3 subch. 1 §9. Formerly§3.20.100].
571
572 Section 12-. Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
573 3.35.160 ,Frnpvicifosurir,,!,, is hereby
574 amended as follows:
575
576 3.35.160 Rr-epaFaAcwf t1 fir 1,, ll::`oreclosuire
577
578
579
580 tha
581
582 V-0af&4,ar wt*'*-the tax erg-aFe
583 lh;)Wu l 0
y r*
584 aAci
585 fpcoml s-oal "ItAt4t, 44a
586
587 tw, lh�a-yeaF 44-Mw*-A-4� -MaCk9-UJRa WWJ4#0-rWK 11W 4 4. E°ka#4)f 4k
588
589
590 ik. shall j[)rir.qp:airir. airm ainintiiial lloirieiiclosiuin@,,� Rislit pt,iiiin!;1U,ant1t0 ilk.S. 21!1,IV.45.33101.
591 13. The, 1pf"OVC15110iins of A.S. 11::Pq,::oiiro1iugh de I iflliq Uein ill,
592 jp. r,ioif)ei1'y taus f011re1CIoir uriizir,..-'.
593 ic. "'rhe I:miirough isllhii,alli niolt ilfir::oiredllir:)!siie agaiiir%:st piropierty that it kiriiowis Ihurius bie�,iiein
594 111:ry a lliir-r,iideiral, or local ai1c.lenicy to be 110IL1111111d ItICIP
595 1011011`115'1t.,,R!111r111 isub.
to uregurollltlUon by a fiii:.oiideral, state oir IIINNE I
Kodiak Island Borough, Alaska Ordinance No. FY2015-1 0
Page 13 of 17
596 governmeinit. Ttte bom°r:m 111°u may (proceed with a l emrsoir al actiioiu°m against the
597 d elliiinquent to 'tm'yer°to colllect the tax, costs, l„m`enal'lll,y armd linterest.
598
599 Section : Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
600 3.35.170 Publication of the foreclosure list is hereby repealed:
601
602 ” 3 &t" ' b1W0j -o,f .. -c m- -Hst
603ltam;, lrwrr°w° irmt�r.m .,,tlmlrwr' sru #irt�tl'ms trmaa � .ImalWl" mmir;; err :ttw
6mwl.l ,.lm mom mmtll � a ".tlm �ft 1 m,m�f, f tw_ i�m�m„er' mmm 'w � 1 � r
605 m ,gor wr l w oWaWn- 'm*I by w :rrmf lye m
606 r�l rtlma lawmrer sllwwll°°�wrl µ ,tlm�rl�°� l.wsrr w;,t : ,.,rl lmlrty lNTw -Jy ,m , uw wrwmwmi.,it, n
607 r °mrmmf:wl t ..an l wlwarm f f 441. ru.'3f o c rl „ and tlm ml:,.. wu' a �w rwrl r
608 mot .la 14;aw4 30....rl ,W w is ,anal pt"' ° wi.w i P
609 t4a4w)Ooe-rt r 1 kffe*A-Wi
610 wfIT rmw w r ft m I t I'4 wr w t w 1 1 s°,ml m t--§T,t,"
611
612 Section 14: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
613 3.35.180 Notice of foreclosure proceeding is hereby repealed:
614
615 t .35Ht„1� ,'l"�ltl ,, rf Irrecloar pa mq
616 A ..._.-Qi- .0-4- , � ;,�i
617 l ,m ;wlwm, . wttlwrmtl,m... � ltmmw ,,lwm .. lwrwm ,,.,r � ll,...t immw„m �1 t� ttr awwl ' rtrr
618 at
619 tl'w l �r r„Ir:smmr lir t r'm rm� a I,' wr r:.al maw wr l lm w V ti,wmm arm tl tm� mrw m steam-wii ted twy:.. m
620 A, , 1,41y--F,,s tir~ ' ~l t4t4iw, lm;4r'r-s4 lt.N,�--rT )�04 444e-,hww y- f-lt ” ' w
62I lla .., rwmpe iwrlel lr°ylmm ..,rm l mwirlp im `at„tl�wwwt lr."rrwt,,,li'w ,l,m ,,fw ��lwrwtww-
622 t ' efviw: � , w.m..me r'A , eraaw-'m
623 ;1 041 y a4ar 4+o4ifst .I tr°�f utml ti�mP!u tll °��,1r
624 f m w u 7i„ t w..: omr -a- ,4 is rm °, rr;lb at, 4&, #w
625 fmwful - rwt lfw�"..arrmarmfTrree are walaml .w.,m..lfm fwwrwl , r IN f
626 1'.1,, Imm 1ms �rmt trr`m : w�rrrwwmiww�r lrrrr ,,,lwtwlilmrw�iwr tr tw�rm 1f`wr..,awmlw
627 rrw� rel mf1 licuw err ff�° r r # ='mr wti l fwrww�llm �.. t ail ilma
62 l�wl, lr ,,M t1 ..1 :°t 'lmrw- r tmr :,,tlrmm' iur l�tCiai �: ,. illmm°mlrw°wm
629P,fe,.:l� tlmlrf, lrtrr°�l�Htr"lt„i �m,wll �� r1,.Gr�ri ,w, rm ,lw 1� rw"�°rr° rl�rrrm�st�1 "im .tw
630 rwrin, .fl�;mrvrwn„ll 'llr rmrrlic i �wtl„, f.tm ..,,trsr;rror rwmii wi�r � rumIr tlr
631 r,Y,,f°Wc- -m a4-U>..eaumh t; o-'c"O 4 nr tr r't r, „ -d at-I*�...i� t 4 wAb -r....a;afm*xs's .,.,a
632 rr �r1imr;rl. at:�:..am,mrf tl°mr reamw,t- wm l. mry� wr 11°m lrlw � I'ist,.
633 ..., ilw�rrr..,rwmmr r.,. wlamrmmfl,,.gm.wmwrrtrw-fwrwlmt„y,,.mrwMlrCmwl,mn,wl,lww l�' rwlam lm °t.,. w ,w
634 r'mlarparl lllw mmtl,m, -,rf.flmwrw� rwrmm:firmtml .wf..,,;all °lwf ttrewrm, rl 7�; 1..1" i "ti
635 VHrlw r-P w Qlr,- a mlw ;lm to�1 f w rrr m g ;I31�,;
636
637 Section : Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
638 3.35.1 go Clearing delinquencies before sale is hereby repealed:
639
640 24,6480-Q, • ,de s...be.4eFe-64le
Kodiak Island Borough, Alaska Ordinance No. 1 -1
Page 1of17
641 A,. ..,li
642 th ia 4kA
643 arW,41 F.+f 04,o
644 =i.- —D. i,4n h'W.,.,
645
646 "'(.4 4 iu bkat °„ i F°-CA,
647 ill .° a a f .. 1 We .44e&lgwen - -) .� �... f 10- K[06 � AF4-1044 `
648 . .40],
649
650 Section 16: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
651 3.35.200 Notice of foreclosure list to lien holder is hereby repealed:
652
653 ,t w5,2tiae°,.ot,lreriar 14t,,to,
lr 1elV
654 A, 4 Wu*Jof a rwAq
655 .t' ,A
6564i41m
657 ' lr,,�4,
658 cf the-4 r�. W>...t� ��� � f � °' i m p ��- Ir��"w�� w*aDs-a ft 4w'
659 rt tarrri .: iii „°fit. e I t�tr , : uitm �l: t°flr "°.r: t„lrr°° , m
660
661 D,,-- 44
662 ttl
663 i1� t ,., � t °., i�eMtrrr° Iall � i tl ; t• r ”�r: n"rlt° I,°„t, ..,rllirAtQ t ,
664 tax,” ie" r � "farije °Area. : 1� -.14 'he
665 VV,kr,"hr rAro her=:...b�ide—F- F0gU , tr irrr...ROkOA-4) 4VV r
666
667 prepef, *�,,,[OM . , 14 „,,
668
669 Section 17: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
670 3.35.210 Apportionment of costs is hereby repealed:
671
672 uulz tr 1 Ili it rare e t of w tr
673a;rra,Br: , a.rat tat4ia �uuca- � .,.. :° .. � s� ra: m mil- ukk�id: iltr;0
674 a a I°° + r r.rn., ,rr: I :ur.°..,q r tm...... l r°° : 4.,°44i(r�„°4'9 iu -
675 t�: t:lirt:araf`,o,.,, r irrlwrCrr . :t p, m. °°it r:� r- „,tit:,°3MrrMr4 �tr° t °�°°°4w it :;:rrt
676
677
678 Section 18: Title 3 Revenue and Finance Chapter 3.35 Real Property and Chapter
679 3.35.220 Enforcement by personal action is hereby repealed:
680
681
682
683 fry"w�,
684 i„,AaMr 4° °,taref mur --arid°"#W °-Vabilfi w°- i- 49 .°. rlerahrf.�A :°
685 b r .,m i..:t tt 4tr� r r p rl t: 4;: � r r It -an''d
686
Kodiak Island Borough, Alaska Ordinance No. Y201 -10
Page 15 of 17
687 lr wll 'try a y I � :,.. ; i r -f i : a .INS w i' a�: �l weft 4F a deei ?e o
6 88 beeiwr r r114M:0- 410'4...rer -t..to 0mw fry.Fue eu�'tttlw t'I eff4ta-,[QFd�'9,8 043-§"'.4
6 dtt'l i°� 1 ,, a , Fe
69
691 Section 19: Title 3 Revenue and Finance apt r 3.35 Real Property Tax and ter
692 3.35.230 Foreclosure proceedings is hereby repealed:
693
694 3.4 e ire lip- l r
695
696 #�c4 k 4.4 464 ..:r°ba -I�'oga oarrie apf.�ox '- 4:-...0�q
697
698 prrwlf'errfy,.
699
700 (.,,)ur;4* , .. ...r 4h�*6t putgio rNieNR a �sex;t�
701 t .. rr- r�„ : r ,,,..,r rrr m,,.I m fir.. W4 v..,,_f ) r°:: - r�° r r r - sn r° 0
702
1 1 : 1,.,.ilf lM �� luerr f f�rr-miler r a r 1 - r 1 rr 1f ,TT.r i r � r� l ter 4'ier .,., r;
703 maf ..pfi f)pevty 04ag O'C)MfAy, rNoftlµ1 449 K(Afl k s „ref laska- -kawr 4; I e,,e� rrF- ,'
704 rrfrwrrr::tr ,t-
75
706 All-real-
707 W-Md.-,4S,� - w; ar r 49M #49 4atO 4 jUdr n N..o-'41 w r -of-40. a 0 F u.
708 wc—OGv
709 fry :re0y M-1?ha, i tr�rf
71 � rf,,frw, ,frrr: tw �iftt Irrrf,r �r:fr: Mtt � rrty;., � n :rwal°f wwrrl; crrf:�l
711 itrllrr :tfwrr,., f ,.mlrtrrfr �rf .w ffrrrr r � d' rfr :.t,� r' : . r��r �G�tfrrwyf
712 tlr7w� ::t sf.. m .mzwr :rt � y.
713 lrr -W„,,&;d-..th ,)E4,S,, ,r,l;.WKg, r4 aiAG1 rtl4 f: rGfx4rty,,..,,
714 arsess:r qk, f r l! atia tw+rru,:: „tfrrr., rw . „ ref ,, r': r f'tl are tf s lw l 1 r �'::rfw w rrr't lwr
715 p0 at )-o arst�k pa
716 -a fr : )e”.-,fw ra -- - -J(! qr l w� .... w r w f•f � l wer,4'�N
717 r„ l ur ff rl frN tT..f w ferry ff,,ll d ,fr twr:r tr :r. �w,r afrfwlr abkR m
718
719
720 Section 20: Title 3 Revenue and Finance ter 3.35 Real Property Tax and Chapter
721 3.35.240 Effect of redemption is hereby repealed:
722
723 3 3x24 ' f t,, l rriarffil „
724 Tf� r� rl-rrf., tr lrr: rf:lr r� t tyrerr: rr ...rw �wrwrw� wf+ � dl M"err°t-1lw
725 f. r- 1 ,.., rfr ll: rlrtmfrrt,, l fw,lrrww tr: .,ll :rao-ly...,rede :rrr ....,ffw - 1 �„rr � ry,.,r ;
726 (444& fad F;,qAoa
727 r r r . ;..A 4r r l 4rv%. :t 46
728 tx)r(r f"r� w� heel all :falt r,..,.try fly f r o .. : ...:thee lrlwoperly:..e rl t -mot
729 rrftw� r et�tfr�a& rralf aantaMr. wlr :dfrlfrr "aflrrfe „ t ,.,.tatl
73 aw�r��t fl�.lwr�° tf �� 1 rrf�rw�rlr .mm, f ttrrrr�:lrr,rr �rri rfrrr wrf�fw�:fu. r �rt��tro
731rertuflattl �efr ,�,.the trarrw,.. r� �Irlf� flr ., trrr.r �rlrff .,.: d
732 tfrr -ear �rre; f'.µ mot.�.f° � wtrff :r rf:,all�'tmr t r�t :�lr f-uwr � , ,r
Kodiak Island Borough, Alaska Ordinance No. 01 -10
Page 16 of 17
733 e1 h4; eflkx,,� TI-44,4-�64e,= (4 4.1;da ciei+rl eAa,4-thou f4e'41410-(;44 It 4(;a to of ;:iAl.VFWIW4 o: F;-ae
734 ngs, f(Drid—. 82 p4e;
735
736
737 Section 21: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
738 3.35.250 Notice of expiration of redemption is hereby repealed:
739
740 2141,
741 Na4 eir a .43Y-8,bStGFR#145,OXP443t40:*4-4 4 i�eden pfion poriodA.he 6;444
742
743
744 flr'lcil-dil,
745 i4 rat owo�-49441-G;
746
747 s'haf44'-,)e,
748 otrctilatien,<,.4istribtited,
749 riqtk-,e-t-W -oer*fkx,t i-A-il t m.o l a QWRGF--� f)K)f L-N,1y %'+Wk-1&4-Wt4,0ff 4- 1 r 414
750 fo rf,4*)t
751
752
753 wio;-Goda 440:17
754
755 Section 22: Title 3 Revenue and Finance Chapter 3.35 Real Property Tax and Chapter
756 3.35.260 Deed to borough is hereby repealed:
757
758 3-,3 6*4160-Deed- 'b of w,gh
759 u1„ 1 1 t l�ea'1 4rr-qf-4 Aioa-,of--expk �*w4 of-r r acopl"4,
760
761 --Ag- (.4 � 'em-PW t � u 1. r the 4xeGiAkm -e4 the t-,G44e-ba;A�ughNo
762 i,'etor
763
764
765 Section 23: This ordinance will take effect upon adoption.
766
767 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
768 THIS FOURTH DAY OF JUNE, 2015
769
770 KODIAK ISLAND BOROUGH
771
772
773
774 rrol Friend, go rough Mayor
775
776
777
778 Nova M. Javier, MMC, 5 rough Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2015-10
Page 17 of 17