FY2007-01 Property Tax LevyIntroduced by: Manager Gifford
Drafted by: Finance Director
Introduced. 05/18/2006
Public Hearing: 05/18/2006
Public Hearing: 06/01 /2006
Amended: 06/01/2006
Adopted: 06/01 /2006
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2007 -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 2006 AND ENDING ON THE THIRTIETH DAY OF JUNE 2007
(FISCAL YEAR 2007 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.
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 2006 and
ending on the thirtieth day of June 2007.
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 A. Holmes Johnson, Chiniak,
and village public libraries during their normal operating hours.
Kodiak Island Borough, Alaska Ordinance No. FY2007 -01
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Budget Ordinance
A. General Fund (100)
Revenues
Taxes
Real Property 54.71% 7,464,057
Personal Property 7.57% 1,032,925
Non ad valorem taxes 2.03% 276,700
Payment in lieu of taxes 5.61% 765,000
Severance Taxes 7.45% 1,016,793
Penalties & Interest on Tax 1.10% 150,000
Licenses & Permits 0.77% 104,500
Intergovernmental 16.26% 2,217,945
Investments Earnings 2.93% 400,000
Other 0.44%
Use of Fund 60,200
Balance 1.13% 154,296
Legislative
Total General Fund
Revenues
Expenditures FTE
Percentage
Personnel Services 21,600
Fringe Benefits 5,190
Lobbyist 62,000
Support Services 73,000
100.00% 13,642,416
1.19% 161,790
Borough Management 2 1.88% 256,253
Personnel Services 161,600
Fringe Benefits 75,433
Support Services 39,220
Allocated (20,000)
Borough Clerk 3 2.65% 361,490
Personnel Services 160,430
Fringe Benefits 98,730
Support Services 102,330
Legal Services 0.95% 130,000
Cost of Litigation 120,000
Support Services 10,000
Finance /Accounting 7 4.74% 647,023
Personnel Services 409,500
Fringe Benefits 206,843
Support Services 95,680
Capital Outlay
Allocated to Projects
Kodiak Island Borough, Alaska Ordinance No. FY2007 -01
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(65,000)
Finance /MIS 3 3.49% 475,838
Personnel Services 196,250
Fringe Benefits 102,378
Contracted Services 11,000
Support Services 294,860
Capital Outlay 10,000
Allocated (138,650)
Assessing
Personnel Services 243,180
Fringe Benefits 126,620
Support Services 42,350
Capital Outlay
2.93% 399,150
Allocated to other funds (13,000)
Engineering/Facilities 2 1.11% 152,102
Personnel Services 86,720
Fringe Benefits 40,750
Professional Services 25,700
Support Services 48,932
Allocated to Projects (50,000)
Community Development 5 4.50% 613,420
Personnel Services 326,750
Fringe Benefits 157,160
Professional Services 60,000
Support Services 71,910
Capital Outlay
Allocated to Projects (2,400)
Building Inspectors 0.97% 132,640
Contracted Services 125,000
Support Goods and Services 7,640
Economic Development 0.51% 70,000
Professional Services 22,000
Contributions 43,000
Support Goods & Services 5,000
General Administration 2.18% 297,370
Fringe Benefits
Professional Services
Audit Expense 96,000
Contracted Services 20,000
Support Services 156,370
Capital Outlay 25,000
Emergency Preparedness 0.06% 8,800
Support Services 8,800
Capital Outlay
Kodiak Island Borough, Alaska Ordinance No. FY2007 -01
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Education Support 66.58% 9,082,990
Professional Services 508,000
Audit Expense 37,000
Support Goods and Services 102,000
Operating Transfers 8,435,990
Health & Social Services
Contracted Services 60,000
Contributions 229,880
Education, Culture & Recreation
Contributions 167,220
2.12% 289,880
1.23% 167,220
Transfers Out 2.91% 396,450
Transfer
s 396,450
Total General Fund Expenditures 13,642,416
B. Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205) 89,280
3 . Land Sales (210) 96,700
Buildings & Grounds Fund
4 (220) 706,980
5 Coastal Management (230) 25,650
6 Local Emergency Planning Committee (234) 20,000
7 Women's Bay Road Service Area (240) 119,600
8 Service Area No. 1 (242) 215,000
9 Service Area No. 2 (243)
10 Monashka Bay Road Services Area (244) 43,175
11 Bay View Road Service Area (246) 4,800
Fire Protection Area No. 1
12 (254) 701,160
13 Women's Bay Fire Department (252) 89,200
14 KIB Airport Fire Area (254) 16,730
15 Woodland Acres Street Light Area (260) 6,000
Trinity Acres Lighting Dist.
16 (261) 3,600
Kodiak Island Borough, Alaska Ordinance No. FY2007 -01
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C.
17 Mission Lake Tide Gate (262) 2,460
18 Trinity Acres Paving Dist. 263) 22,140
19 Kodiak Arts Council (275) 65,780
20 Facilities Fund (276) 1,800,000
21 Tourism Development (277) 45,000
22 Fern Fuller Trust (290) 75,000
Total Special Revenue Funds 4,148,255
Debt Service
Funds
(Revenues and Expenditures)
1 Debt Service (300) 3,431,810
2 Debt Service - Other (310) 0
Total Debt Service Funds 3,431,810
D. • Capital Project Funds (Revenues and Expenditures)
1 Capital Project - Borough, Various (410) 390,000
2 Capital Project - School Bonds, Various (420) 0
3 Capital Projects - State Grants (430) 0
4 Capital Projects - Enterprise Funds (490) 0
Total Capital Projects Funds 390,000
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Disposal Fund (530) 3,759,523
2 Hospital Enterprise Fund (540) 1,735,873
3 Near Island Research Fund (555) 2,051,759
4 911 Service (560) 69,000
Total Enterprise Funds 7,616,155
Total all Funds
$ 29,228,636
Kodiak Island Borough, Alaska Ordinance No. FY2007 -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 value as of January 1, 2006, to be used for the purposes as specified in the
Budget for the Fiscal Year 2007 of the Kodiak Island Borough commencing on the
first day of July 2006 and ending on the thirtieth day of June 2007 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 10.50 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 2.50 mills
H. Service Area No. 1 Roads 1.25 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: The tax rate on boats is set at $1 per foot with a minimum of $30. Boats that weigh
less than 5 tons are exempt.
Section 6: 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 FIRST DAY OF JUNE, 2006
Judith A. Nielse , CMC, Borough Clerk
KODIAK ISLAND BOROUGH
Je
me M. Selby, Boro
Kodiak Island Borough, Alaska Ordinance No. FY2007 -01
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