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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />33 <br />34 <br />35 <br />36 <br />37 <br />38 <br />39 <br />40 <br />41 <br />42 <br />43 <br />44 <br />45 <br />Introduced by: Borough Manager <br />Drafted by: Finance Director <br />Introduced on: 06/21/2018 <br />Public Hearing Date: 07/05/2018 <br />Adopted on: 07/05/2018 <br />KODIAK ISLAND BOROUGH <br />ORDINANCE NO. FY2019-05 <br />AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH WRITING OFF <br />THE PROPERTY TAXES, PENALTIES, INTEREST AND FEES OF THOSE MOBILE HOMES <br />WHICH WERE ABANDONED AND/OR DEMOLISHED. <br />WHEREAS, the State of Alaska does not require title registration and ownership transfer <br />notifications for mobile homes (also known as manufactured homes) which makes identification <br />of owners difficult, and <br />WHEREAS, various mobile home parks in the Borough have had abandoned mobile homes <br />which were demolished, and <br />WHEREAS, in 2016 the property which contained the mobile home park known as Jackson's <br />Mobile Home Park was sold and the new owner(s) of the property did not continue to rent space <br />on the property to mobile homes; and <br />WHEREAS, the mobile homes in the former Jackson's Mobile Home Park were either <br />relocated, abandoned and relocated or abandoned and demolished; and <br />WHEREAS, the Borough may or may not know the legal owners or mailing addresses of the <br />abandoned or demolished mobile homes due in part to the lack of title requirements for mobile <br />homes within the State of Alaska; and <br />WHEREAS, it is the desire of staff to have the Kodiak Island Borough's accounts to be current <br />and properly reflect the financial status of the Borough in accordance with Generally Accepted <br />Accounting Principles. <br />NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND <br />BOROUGH THAT, the Borough Assembly approves this ordinance to write off $81,834.74 in the <br />fiscal year 2018 for 38 delinquent mobile home property tax accounts per the attached schedule. <br />Base Tax Total $47,129.22 <br />Penalties and Interest Total $32,198.70 <br />Miscellaneous Fees Total $2,506.82 <br />Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the <br />Kodiak Island Borough Code of Ordinances. <br />Kodiak Island Borough, Alaska <br />Deletion — Red, Strikeout <br />Insertion — Bold, Blue, Underlined <br />Ordinance No. FY2019-05 <br />Page 1 of 2 <br />