FY2020-11 Writing off the Personal Property and Vessel Delinquent Taxes, Penalties, Interest and Fees Of Those Noncollectable Tax Accounts.1
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 12/05/2019
Public Hearing Date: 12/19/2019
Adopted on: 12/19/2019
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2020-11
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH WRITING OFF
THE PERSONAL PROPERTY AND VESSEL DELINQUENT TAXES, PENALTIES, INTEREST
AND FEES OF THOSE NONCOLLECTABLE TAX ACCOUNTS.
WHEREAS, it is the desire of staff to have the Kodiak Island Borough's accounts to be current
and properly reflect the financial status of the Borough in accordance with Generally Accepted
Accounting Principles; and
WHEREAS, Part of the routine practice to bring the accounts current in compliance with Generally
Accepted Accounting Principles includes classifying and writing off as uncollectible those
accounts determined to be uncollectible; and
WHEREAS, the Kodiak Island Borough Code does not identify a specific method for writing off
delinquent accounts determined to be uncollectible; and
WHEREAS, the Kodiak Island Borough Assembly has previously requested that accounts to be
written off be identified and the write-off of the accounts be approved by the Assembly by
ordinance; and
WHEREAS, the Kodiak Island Borough ceased assessment of vessel taxes in the Borough in
2015, and 24 vessel tax accounts from prior to that time remain uncollected and are believed to
be uncollectable; and
WHEREAS, staff has compiled seven personal, two mobile home and one lease property tax
account(s) which have been determined to be uncollectable for various reasons; and
WHEREAS, all resources to collect and locate valid addresses to the delinquent tax accounts
identified for write off have been exhausted by staff; and
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT,
Section 1: The Borough Assembly approves this ordinance to write off $48,523.37 in the fiscal
year 2020 for 24 delinquent vessels, seven personal, two mobile homes and one lease tax
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2020-11
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account(s) per the attached schedule A, which is incorporated herein by reference, and which
accounts have been determined to be uncollectable.
Base Tax Total $34,660.83
Penalties and Interest Total $11,407.32
Miscellaneous Fees Total $2,455.22
Section 2: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS NINETEENTH DAY OF DECEMBER, 2019.
KODIAK ISLAWBROGH ATTEST:
i
William Roberts, Mayor Ta a Welinsky, Clerk
VOTES:
Ayes: Ardnt, Dvorak, Kavanaugh, Schroeder, Skinner, Symmons, Turner
Noes:
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2020-11
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