FY2018-01 Levying Taxes On All Taxable Real And Personal Property Within The Kodiak Island Borough For FY20184
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 04/20/2017
Postponed: 05/04/2017
Amended: 05/18/2017
Public Hearing Date: 06/01/2017
Adopted on: 06/01/2017
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2018-01
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH LEVYING
TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE KODIAK
ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE KODIAK ISLAND
BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE FIRST DAY OF JULY 2017
AND ENDING ON THE THIRTIETH DAY OF JUNE 2018 (FISCAL YEAR 2018 BUDGET)
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: The following sums of money, or as much thereof as may be authorized by law, as
may be needed or deemed necessary to defray all expenses and liabilities of the Kodiak Island
Borough, be and the same, is hereby appropriated for municipal purposes and objects of the
Kodiak Island Borough and other taxing entities hereinafter specified for the fiscal year
commencing on the first day of July 2017 and ending on the thirtieth day of June 2018.
Section 3: Adoption of this ordinance recognizes that funds are appropriated at department
and/or project level. Compositions of these figures are as delineated in the full detail budget
document. The full document is available to all elected and appointed officials for their use.
Copies may be reviewed by interested citizens at the Borough Building during normal working
hours and also at the Kodiak and village public libraries during their normal operating hours.
Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied for
the value as of January 1, 2017, to be used for the purposes as specified in the Budget for
Fiscal Year 2018 of the Kodiak Island Borough commencing on the first day of July 2017 and
ending on the thirtieth day of June 2018 to defray expenses and liabilities of said entity as
enumerated in the applicable budgets.
The millage rates by taxing entity are as follows:
AREA WIDE:
A.
Kodiak Island Borough General Fund
0.62 mills
B.
Education Support Fund
6.80 mills
C.
Debt Service Fund
2.03 mills
D.
Renewal and Replacement Fund
1.30 mills
Total Area wide:
10.75mills
NON AREA WIDE:
E. Womens Bay Road Service Area
2.50 mills
F. Womens Bay Fire Dept.
1.25 mills
G. Bay View Road Service Area
1.50 mills
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2018-01
Page 1 of 2
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H.
Fire Protection Area No. 1
1.50 mills
I.
Monashka Bay Road Service Area
2.50 mills
J.
Service Area No. 1 Roads
1.50 mills
K.
Woodland Acres Street Light Area
0.10 mills
L.
Service Area No. 2
0.00 mills
M.
KIB Airport Fire Area
1.25 mills
N.
Trinity Islands Street Light Service Area
0.20 mills
O.
Mission Lake Tide Gate Service Area
1.00 mills
Section 5: Commercial aircraft that have been issued an N number by the Federal Aviation
Administration and are less than 12,500 pounds takeoff weight are taxed using the following
table:
Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the
necessary line item changes within the limits established by fund, project and department to
properly monitor, account and report on the expenditures of these funds.
Section 7: The FY2018 budget is hereby adopted per the attached schedule.
Effective Date: This ordinance takes effect on July 1, 2017.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIRST DAY OF JUNE, 2017.
KODIAK ISLAND BOROUGH
aniel A. Rohrer, Mayor
ATTEST:
Nova M. Javier, MMC, Clerk
UNANIMOUS VOTE:
Ayes: Crow, LeDoux, Skinner, Smiley, Symmons, Townsend, Van Daele
Kodiak Island Borough, Alaska
Deletion - Red, Strikeout
Insertion - Bold, Blue, Underlined
Ordinance No. FY2018-01
Page 2 of 2
FIXED WING
ROTOCRAFT
Gross Lbs
Annual Tax
Gross Lbs
Annual Tax
Non Flyable
$50
0-1,000
$100
0-2,000
$400
1,001-2,000
$200
2,001-3,000
$800
2,001-3,000
$400
3,001-4,000
$1,000
3,001-4,000
$600
4,001-7,000
$1,400
4,001-5,000
$800
7,001-12,500
$1,600
5,001-6,000
$1,000
6,001-7,000
$1,200
7,001-8,000
$1,300
8,001-10,000
$1,400
10,001-12,500
$1,500
Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the
necessary line item changes within the limits established by fund, project and department to
properly monitor, account and report on the expenditures of these funds.
Section 7: The FY2018 budget is hereby adopted per the attached schedule.
Effective Date: This ordinance takes effect on July 1, 2017.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIRST DAY OF JUNE, 2017.
KODIAK ISLAND BOROUGH
aniel A. Rohrer, Mayor
ATTEST:
Nova M. Javier, MMC, Clerk
UNANIMOUS VOTE:
Ayes: Crow, LeDoux, Skinner, Smiley, Symmons, Townsend, Van Daele
Kodiak Island Borough, Alaska
Deletion - Red, Strikeout
Insertion - Bold, Blue, Underlined
Ordinance No. FY2018-01
Page 2 of 2
A. General Fund (100)
Revenues
Taxes
Real Property
Personal Property
Non ad valorem taxes
Payment in lieu of taxes
Severance Taxes
Sales Tax
Penalties & Interest on Tax
Licenses & Permits
Federal Shared Revenue
State Shared Revenue
Investments Earnings
Other
Total General Fund Revenues
Expenditures
Legislative
Personnel Services
Fringe Benefits
Lobbyist
Support Services
Borough Management
Personnel Services
Fringe Benefits
Contracted Services
Support Services
Allocated
Borough Clerk
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Legal Services
Legal Fees
Support Services
Finance/Accounting
Personnel Services
Fringe Benefits
Contracted Services
Support Services
Allocated to Projects
FTE
4
Percentage
Total
11.71%
$ 744,135
1.33%
84,631
0.42%
26,500
20.94%
1,331,000
22.58%
1,435,000
3.15%
200,000
2.34%
148,500
0.97%
61,750
1.77%
112,500
26.64%
1,693,082
0.20%
13,000
7.94%
504,811
100.00%
$ 6,354,909
Percentage
Total
2.48%
157,593
31,000
4,393
75,000
47,200
5
382,143
222,536
0
68,252
(32,000)
3
270,425
156,268
137,734
0
0
125,000
15,500
7
486,722
314,708
122,508
(43,000)
10.09% 640,931
8.88% 564,427
2.21% 140,500
13.86% 880,938
Ordinance No. FY2018-01 Page 1 of 5
Finance/MIS 3
14.14%
898,269
Personnel Services
285,992
Fringe Benefits
170,980
Contracted Services
15,000
Support Services
357,297
Capital Outlay
75,000
Allocated
(6,000)
Assessing 5
11.64%
739,669
Personnel Services
413,577
Fringe Benefits
268,970
Contracted Services
0
Support Services
61,122
Allocated to other funds
(4,000)
Engineering/Facilities 2
5.21%
331,047
Personnel Services
149,490
Fringe Benefits
104,576
Professional Services
0
Support Services
76,981
Community Development 6
14.08%
894,786
Personnel Services
412,619
Fringe Benefits
260,373
Professional Services
15,000
Legal Fees
10,000
Support Services
197,294
Allocated to Projects
(500)
(—?
Building Inspectors 0
2.66%
169,130
LJ
Contracted Services
145,000
Support Goods and Services
24,130
Ordinance No. FY2018-01 Page 2 of 5
Economic Development
1
0.51%
32,100
Personnel Services
Fringe Benefits
-
Professional Services
30,000
Contributions
1,500
Support Goods & Services
600
General Administration
0
3.99%
253,700
Personnel Services
-
Audit Expense
115,000
Contracted Services
-
Contributions
15,000
Support Services
123,700
Transfer In
0
Parks and Recreation
0
2.19%
139,470
Personnel Services
61,328
Fringe Benefits
30,342
Contracted Services
5,000
Support Services
42,800
Emergency Preparedness
0
1.86%
118,349
Personnel Services
19,707
Fringe Benefits
12,492
Contracted Services
70,000
Support Goods and Services
16,150
Animal Control
1.73%
110,000
Contracted Services
110,000
Education, Culture & Recreation
0
0.07%
4,500
Contributions
4,500
College and Libraries
0
1.13%
72,000
Contributions
72,000
Non Profit Funding
3.27%
207,500
Contributions
207,500
Transfers Out
0
0.00%
0
Transfers
-
Total General Fund Expenditures
$6,354,909
Ordinance No. FY2018-01 Page 3 of 5
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Special Revenue Funds (Revenues and Expenditures)
Education Support Fund (201)
Land Sales (210)
Buildings & Grounds Fund (220)
Local Emergency Planning Committee (234)
Women's Bay Road Service Area (240)
Service Area No. 1 (242)
Service Area No. 2 (243)
Monashka Bay Road Services Area (244)
Bay View Road Service Area (246)
Fire Protection Area No. 1 (254)
Women's Bay Fire Department (252)
KIB Airport Fire Area (254)
Woodland Acres Street Light Area (260)
Trinity Acres Lighting Dist. (261)
Mission Lake Tide Gate (262)
Facilities Fund (276)
Tourism Development (277)
Total Special Revenue Funds
9,377,500
465,603
856,030
15,812
225,466
469,160
100
60,000
15,257
960,866
183,230
15,000
5,140
2,330
5,552
170,000
132,000
12,959,046
Ordinance No. FY2018-01 Page 4 of 5
C.
Debt Service Funds (Revenues and Expenditures)
1
Debt Service (300)
7,774,846
Total Debt Service Funds
$7,774,846
D.
Enterprise Funds (Revenues and Expenditures)
1
Solid Waste Disposal Fund (530)
3,771,128
2
Hospital Enterprise Fund (540)
2,772,322
3
Kodiak Fisheries Research Center (555)
1,623,820
4
911 Service (560)
240,000
Total Enterprise Funds
$8,407,270
Total all Funds
$35,496,071
Ordinance No. FY2018-01 Page 5 of 5