FY2006-01 Property Tax LevySection 2.
Section 3.
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2006 -01
Introduced by:Interim Manager Galstad
Drafted by: Finance Director
Introduced: 05/19/2005
Public Hearing: 06/02/2005
Adopted: 06/02/2005
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 2005
AND ENDING ON THE THIRTIETH DAY OF JUNE 2006
(FISCAL YEAR 2006 BUDGET)
NOW, THEREFORE, BE IT ORDAINED BY THE KODIAK ISLAND BOROUGH ASSEMBLY THAT:
Section 1. This ordinance is not of general application and shall not be codified.
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 2005 and ending on the thirtieth day of June 2006.
Adoption of this ordinance recognizes that funds are appropriated at department
and /or project level. Composition 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 A. Holmes
Johnson, Chiniak, and village public libraries during their normal operating hours.
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01
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Budget Ordinance
General Fund (100)
Manager's
Revenues Percentage Budget
Taxes
Real Property 58.20% 7,614,300
Personal Property 8.93% 1,167,990
Non ad valoren taxes 1.44% 188,000
Payment in lieu of taxes 5.81% 760,000
Severance Taxes 7.38% 965,030
Penalties & Interest on Tax 1.15% 150,000
Licenses & Permits 0.80% 104,500
Intergovernmental 9.47% 1,239,075
Investments Earnings 1.76% 230,000
Other 0.44% 57,200
Use of Fund Balance 4.63% 606,323
Total General Fund Revenues
Expenditures FTE
100.00% 13,082,418
Legislative 1.22% 160,230
Personnel Services 21,600
Fringe Benefits 3,630
Lobbyist 62,000
Support Services 73,000
Borough Management 3 1.81% 237,150
Personnel Services 143,920
Fringe Benefits 65,620
Support Services 47,610
Allocated (20,000)
Borough Clerk 3 2.75% 359,570
Personnel Services 173,880
Fringe Benefits 78,650
Support Services 107,040
Legal Services
Cost of Litigation 133,000
Support Services 20,200
1.17% 153,200
Finance /Accounting 7 5.08% 664,770
Personnel Services 403,910
Fringe Benefits 184,110
Support Services 103,750
Capital Outlay -
Allocated to Projects (27,000)
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01
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Finance /MIS 3 3.28% 429,213
Personnel Services 188,080
Fringe Benefits 89,248
Support Services 290,535
Capital Outlay
Allocated (138,650)
Assessing 4 2.95% 385,820
Personnel Services 246,010
Fringe Benefits 109,270
Support Services 39,540
Capital Outlay 1,000
Allocated to other funds (10,000)
Engineering /Facilities 2 0.86% 111,980
Personnel Services 118,800
Fringe Benefits 63,830
Professional Services 2,200
Support Services 47,150
Allocated to Projects (120,000)
Community Development 5 4.04% 528,270
Personnel Services 327,760
Fringe Benefits 136,110
Professional Services -
Support Services 69,800
Capital Outlay
Allocated to Projects (5,400)
Building Inspectors 1.01% 132,230
Contracted Services 125,000
Support Goods and Services 7,230
Economic Development 0.60% 78,000
Professional Services 25,000
Contributions 43,000
Support Goods & Services 10,000
General Administration
Fringe Benefits -
Professional Services
Audit Expense 110,000
Support Services 175,970
Capital Outlay 25,000
Emergency Preparedness
Support Services 8,800
Capital Outlay 30,000
2.38% 310,970
0.30% 38,800
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01
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Education Support 69.23% 9,057,560
Professional Services 520,000
Audit Expense 37,000
Support Goods and Services 112,000
Operating Transfers 8,388,560
Health & Social Services
Contracted Services 60,000
Contributions 224,320
Education, Culture & Recreation
Contributions 150,335
2.17% 284,320
1.15% 150,335
Total General Fund Expenditures 13,082,418
B. Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 83,090
3 Resource Manager (210) 52,000
4 Buildings & Grounds Fund (220) 658,000
5 Coastal Management (230) 25,650
6 Local Emergency Planning Committee (234) 0
7 Women's Bay Road Service Area (240) 113,900
8 Service Area No. 1 (242) 204,350
9 Service Area No. 2 (243) 0
10 Monashka Bay Road Services Area (244) 43,015
11 Bay View Road Service Area (246) 4,800
12 Fire Protection Area No. 1 (254) 421,250
13 Women's Bay Fire Department (252) 89,200
14 KIB Airport Fire Area (254) 15,490
15 Woodland Acres Street Light Area (260) 5,000
16 Trinity Acres Lighting Dist. (261) 3,600
17 Mission Lake Tide Gate (262) 2,460
18 Trinity Acres Paving Dist. 263) 22,140
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01
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19 Kodiak Arts Council (275) 56,910
20 Facilities Fund (276) 1,680,000
21 Tourism Development (277) 45,000
22 Fern Fuller Trust (290) 75,000
Total Special Revenue Funds 3,600,855
C. Debt Service Funds
1 Debt Service (300)
2 Debt Service - Other (310)
Total Debt Service Funds
(Revenues and Expenditures)
3,592,000
0
3,592,000
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410) 114,000
2 Capital Project - School Bonds, Various (426)
3 Near Island Research Building (426)
4 Capital Projects - State Grants (430) 0
Total Capital Projects Funds 114,000
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 3,502,060
2 Hospital Enterprise Fund (540) 1,655,850
3 Near Island Research Fund (555) 1,881,914
4 911 Service (560) 69,000
Total Enterprise Funds 7,108,824
Total all Funds $ 27,498,097
Kodiak Island Borough, Alaska Ordinance No. FY2006 -01
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Section 4.
Tax Levy. A tax for the amount specified in the form of a mill levy is hereby
levied for the calendar year 2005, to be used for the purposes as specified in
the Budget for the Fiscal Year 2005 of the Kodiak Island Borough commencing
on the first day of July 2005 and ending on the thirtieth day of June 2006 to
defray expenses and liabilities of said entity as enumerated in the applicable
budgets.
The millage rates by taxing entity are as follows:
A. City of Kodiak 2.00 mills*
B. Kodiak Island Borough 11 .00 mills
C. Womens Bay Road Service Area 2.00 mills
D. Womens Bay Fire Dept. 1 .25 mills
E. Bay View Road Service Area 1.00 mills
F. Fire Protection Area No. 1 1.50 mills
G. Monashka Bay Road Service Area 1.75 mills
H. Service Area No. 1 Roads 1.00 mills
I. Woodland Acres Street Light Area 0 mills
J. Service Area No. 2 0 mills
K. KIB Airport Fire Area 1.25 mills
L. Trinity Islands Street Light Service Area .5 mills
M. Mission Lake Tide Gate Service Area 1.00 mills
*Kodiak City Ordinance Numbers 906 and 908 exempt all personal property
from City of Kodiak taxation.
Section 5. Kodiak Island Borough staff is hereby authorized and directed to effect the
necessary line item changes within the limits established above by fund, project
and department to properly monitor, account, and report on the expenditure of
these funds.
ATTEST:
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SECOND DAY OF JUNE 2005
c aelL'ek � � dith A. Nielsen, CMC, Borough Clerk
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
e M. Selby, Borough
Ordinance No. FY2006 -01
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