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FY1964-6 Annual Budget AmendmentKODIAK ISLAND BOROUGH ORDINANCE No. 64- 6 An ordinance of the KODIAK ISLAND BOROUGH, Kodiak, Alaska, amending Ordinance No. 64 -2, which is an ordinance provid ing for the assessment and levy of taxes upon real property withi the Borough's corporate limits by providing for the assessment an levy of taxes upon real and personal property within the Borough' corporate limits. BE IT ORDAINED BY THE BOROUGH ASSEMBLY OF THE KODIAK ISLAND BOROUGH THAT ORDINANCE NO. 64 -2 PASSED BY THE KODIAK ISLAN BOROUGH ASSEMBLY ON MARCH 5, 1964, BE AND THE SAME IS HEREBY AMENDED BY THE ADDITION OF THE FOLLOWING SECTIONS. STATE LAW ADOPTED The laws of the State of Alaska relating to the asses ment and levy of taxes upon real and personal property within the boundaries of first and second -class boroughs and first class cities are hereby expressly incorporated in this Article as if set forth in full herein. PROPERTY SUBJECT TO TAX, DEFINITIONS, METHOD OF ASSESSMENT Property subject to tax. All real and personal prop- erty within the KODIAK ISLAND BOROUGH and not expressly exempted by the Borough through ordinance, shall be subject to annual taxation at a rate not to exceed three percent (3%) of its full Page One, AMENDMENT TO ORDINANCE NO. 64- 2 and true value in money as assessed on the first day of January of the assessment year, said tax to be used for Borough purposes and for such other purposes as are or may be authorized. Resolt tion of the Borough assembly heretofore or hereafter passed, shat) control and fix the rate of levy, the date of equalization of taxes, and the date when the taxes shall become delinquent. DEFINITIONS Personal property shall include all other property, corporeal and incorporeal, not specifically included within real property. PROPERTY EXEMPTED FROM TAXATION The following described properties shall be exempt from any and all taxation otherwise imposed under the foregoing sections: Page Two, AMENDMENT TO ORDINANCE NO. 64 - (a) All property belonging to the United States of America,tthe State of Alaska, the Kodiak Island Borough, the City of Kodiak or any other incorpori ated city lying and being within the boundaries of the Kodiak Island Borough. (b) All property used exclusively for religious, educational or charitable purposes, such property used for religious purposes to be deemed to inclu the residents of a pastor, priest or minister of such religious organization and to further includ all other property of such organization not used for business, rent or profit. Property of any religious, educational or charitable organization from which the organization derives any rentals or profits shall not be exempt. Unimproved or vacant real property of any such organization which is not currently used for religious, educa- tional or charitable purposes, shall be deemed to be property held or used for profit, unless by deed restriction or otherwise the real property has been effectually dedicated to future use for religious, educational or charitable purposes only and cannot be sold or used for any other pur poses. (c) The property of any organization which is not organized for business purposes and whose member- ship is composed entirely of veterans of any wars of the United States as recognized and chartered by the Congress of the United States, and the property of the auxiliary of any such organizatio Property of any such veterans organization or auxiliary from which the organization derives any rentals or profits shall not be exempt. (D) All household furniture and effects of the head of a family or a householder. LIABILITY FUR TAXES ON PERSONAL PROPERTY The owner of personal property assessed is personally liable for the amount of taxes assessed against his personal property, and the tax, together with penalty and interest, may be collected when due and a personal action brought in the name of the Borough against the owner. This remedy is not exclusive and the lien of personal property taxes may also be enforced by distraint and sale of the personal property of the person assessed. If the tax on personal property is not paid when due, demand shall first be made of the person assessed for the amount of the tax, penalty and interest which demand shall be in writin, addressed to the person whose name appears on the last assessment roll as the owner of the property describing the personal proper- ty assessed and the amount of the tax, penalty and interest and demanding that the same be paid within ten (10) days after the date of service of the Notice either personally or by registered mail. If the tax is not paid atthe expiration of the ten (10) days after notice then the seizure, levy, distraint and sal shall be made by virtue of a Warrant issued by the Borough Clerk Page Three, AMENDMENT TO ORDINANCE NO. 64 -2 I , t to a police officer authorized to execute Warrants within the Borough directing him to immediately seize, levy upon, distraint and sell the personal property of the person assessed upon which the tax was levied provided that said sale shall be made at publi auction after at least ten (10) days notice has been given of such sale by posting or publication. If the property sold is not sufficient to satisfy the tax, penalty and interest and costs an expenses of sale, the Warrant may authorize the seizure, levy, distraint and sale of other personal property of the person against whom the tax was assessed, sufficient to satisfy the tax with penalty, interest and costs of sale. METHOD OF ASSESSMENT All taxable property must be assessed at its just an fair value as of the first day of the monthcf January of the assessment year. All assessments shall be equal and uniform and based upon the actual value of the property assessed. Taxes levied in any given year may be paid in two (2) equal install- ments. The first half of the taxes thus levied shall be due on the .1'5tht: day of :Aailp in the year in which the taxes are levied. The second half of the taxes thus levied shall be due on the :15 day of October • in the year in which the taxes are levied. If the annual levy is made on or after the first day of June, the Borough Assembly may by resolution, establish a later due date. The Assessor shall complete the listing for the annu•1 assessment roll of all real and personal property within the corporate limits of the Borough before the first day of April o that assessment year. Page Four, AMENDMENT TO ORDINANCE NO. 64- 2 , ' 1 '7 Personal property assessment return. Every person shall submit to the Borough Assessor a personal property return of any property owned by him, or in whic he has an interest, and of the property .Amid or controlled by him in a representative capacity, in the manner prescribed, which return shall be based on property values existing as of the first day of January of the year for which the return is made. The per- son making the return in every case shall state an address to which all notices required to be given to him under this section may be mailed or delivered. The return shall show the nature, quantity, description, amount and value of all personal property, the place where the property is situated, and said return shall be in such form and include such additional information as the Borough Assembly may prescribe, and shall be signed and verified under oath by the person liable, or his or its authorized agent or representative. Said return shall be filed on or before the fifteenth day of February of each tax year. The Borough Assesso may, by notice in writing to any person by whom a return has bee made, require from him a further return containing additional details and more explicit particulars, and upon receipt of the notice, that person shall comply fully with its requirements within thirty (30) days. In the event of any person failing, refusing or neg- lecting to make or file said personal property return of propert owned by him, as required herein, the Assessor shall make an assessment which shall be as fair and equitable as he is able t make from the best information in his possession concerning said property. Page Five, AMENDMENT TO ORDINANCE NO. 64- 2 Penalties Any person failing to submit a property tax return or addttional information in regard tothere shall be deemed gui of a misdemeanor. ?uolished: "rirst Reading and Approval :sated: .cvember 17, 1964 Second =.ea: :r. an:: Approval Late: Passed By the r :ociak Isla^ orousr. Assembly of Kodiak, Alaska on o:.e 3 day of Ce. .. Fr-' ,1964. ,,i Cif L S A. ri: LLL SS_.7L n. 7 7 :.‘r Page Six, AMENDMENT TO ORDINANCE NO. 64- Y