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Introduced by: Borough Manager <br /> Requested by: Finance Director <br /> 1 Drafted by: Revenue Accountant <br /> 2 Introduced: 04/16/2015 <br /> Public Hearing: 05/07/2015 <br /> 3 Amended: 05/07/2015 <br /> 4 Amended 05/21/2015 <br /> - 5 Public Hearing: 06/04/2015 <br /> 6 Adopted: 06/04/2015 <br /> 7 KODIAK ISLAND BOROUGH <br /> 8 ORDINANCE NO. FY2015-10 <br /> 9 <br /> 10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND <br /> 11 BOROUGH AMENDING VARIOUS SECTIONS IN TITLE 3 REVENUE <br /> 12 AND FINANCE CHAPTER 3.35 REAL PROPERTY TAX <br /> 13 <br /> 14 WHEREAS, the Borough assesses, taxes and forecloses on property pursuant to <br /> 15 borough code and state statute, and this ordinance will align this section of borough code <br /> 16 with the state; and <br /> 17 <br /> 18 WHEREAS, it would clarify the definition of mobile home and the responsibility of <br /> 19 persons subject to taxation; and <br /> 20 <br /> 21 WHEREAS, it would assign the identity of the parry responsible for annual ownership <br /> 22 updates of mobile homes residing on rented property; and <br /> 23 <br /> 24 WHEREAS, it would clarify the Judicial District to which Board of Equalization appeals <br /> 25 are to be made; and <br /> 26 <br /> 27 WHEREAS, it would clarify the delivery requirements for timely and delinquent tax <br /> 28 payments; and <br /> 29 <br /> 30 WHEREAS, it would repeal foreclosure codes in favor of establishing the foreclosure <br /> 31 process as defined by Alaska State Statutes. <br /> 32 <br /> 33 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND <br /> 34 BOROUGH that: <br /> 35 <br /> 36 Section 1: This ordinance is of a general and permanent nature and shall become a <br /> 37 part of the Kodiak Island Borough Code of Ordinances. <br /> 38 <br /> 39 Section 2: That the list of sections set forth at Title 3 Revenue and Finance, Chapter <br /> 40 3.35 Real Property Tax, is hereby amended as follows: <br /> 41 <br /> 42 CHAPTER 3.35 <br /> 43 REAL PROPERTY TAX <br /> 44 Sections: <br /> 45 3.35.010 State law adopted NO CHANGES <br /> 46 3.35.020 Property subject to tax. <br /> 47 3.35.030 Real and personal property exempted from taxation NO CHANGES <br /> Kodiak Island Borough, Alaska Ordinance No. FY2015-10 <br /> Page 1 of 17 <br />