2003-10 Levying Taxes on Real and Personal PropertyKODIAK ISLAND BOROUGH
ORDINANCE NO. 2003 -10
Requested by: Manager Carlson
Introduced by: Manager Carlson
Drafted by: Finance Officer
Introduced: 05/15/2003
Public Hearing: 06/05/2003
Adopted: 06/05/2003
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 2003 AND ENDING ON THE THIRTIETH DAY OF JUNE 2004
(FISCAL YEAR 2004 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 expense
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 2003 and ending on the thirtieth day
of June 2004.
Section 3. Adoption of this ordinance recognizes that funds are appropriated a -
department and /or project level. Composition of these figures are aE
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. 2003-1C
Page 1 of 5
Fiscal Year 2004 Budget
Description
A. General Fund (100)
REVENUES
Taxes
Real Property
State Mandated Exemptions
Personal Property
Non ad valorem taxes
Payment in Lieu of Tax
Severance Tax
Penalties & Interest on Tax
Licenses & Permits
Intergovernmental
Investment Earnings
Other
Operating Transfers
Total General Fund Revenues
EXPENDITURES
Legislative
Personnel Services
Fringe Benefits
Lobbyist
Support Services
Borough Management
Personnel Services
Fringe Benefits
Support Services
Allocated
Borough Clerk
Personnel Services
Fringe Benefits
Support Services
Legal Services
Cost of Litigation
Support Services
Finance
Personnel Services
Fringe Benefits
Support Services
Capital Outlay
Allocated
MIS
Kodiak Island Borough, Alaska
FTE
$21,600
1,780
62,000
72,830
2
$162,100
43,330
38,440
(25,000)
3
$152,940
33,588
106,440
$150,000
38,200
7
$377,230
113,520
101,950
0
(72,000)
3
Percent Amount
55.4%
-2.5%
8.9%
1.7%
6.1 %
7.2%
1.3%
0.8%
12.2%
1.1%
0.4%
7.4%
100.0%
$6,390,730
(288,550)
1,026,210
$198,520
$703,121
$836,000
$150,000
$89,500
$1,404,110
$127,570
$51,600
$850,000
$11,538,811
1.4% $158,210
1.9% $218,870
2.5% $292,968
1.6% $188,200
4.5% $520,700
3.1% $352,510
Ordinance No. 2003 -10
Page 4 of 5
Personnel Services $198,980
Fringe Benefits 53,690
Support Services 241,840
Capital Outlay 0
Allocated (142,000)
Assessing 4
Personnel Services $198,410
Fringe Benefits 77,160
Support Services 41,790
Capital Outlay 0
Allocated (13,000)
Engineering /Facilities 2
Personnel Services $111,000
Fringe Benefits 32,130
Support Services 45,750
Allocated (120,000)
Community Development 5
Personnel Services $305,640
Fringe Benefits 84,510
Support Services 66,310
Allocated (34,550)
Building Inspections
Contracted Services $124,500
Support Services 7,230
Economic Development
Professional Services 61,100
Contributions 63,000
General Administration
Fringe Benefits 0
Professional Services 1,000
Audit Expense 120,000
Support Services 158,272
Emergency Preparedness
Support Services $5,500
Education Support
Professional Services $520,000
Audit Expense 37,000
Support Services 72,000
Operating Transfers 7,425,730
Health and Sanitation
Contributions $268,389
2.6% $304,360
0.6% $72,080
3.7% $431,910
1.1% $131,730
1.1% $124,100
2.4% $279,272
0.0% $5,500
70% $8,054,730
2.3% $268,389
Kodiak Island Borough, Alaska Ordinance No. 2003 -10
Page 3 of 5
Education, Culture & Recreation
Contributions $135,282
Total General Fund Expenditures
B. Special Revenue Funds (Revenues and Expenditures)
1 Child Care Assistance (205)
2 Welfare to Work (208)
3 Resource Manager (210)
4 Buildings and Grounds Fund (220)
5 Coastal Management (230)
6 Local Emergency Planning Committee (234)
7 Womens Bay Road Service Area (240)
8 Service Area No. 1 (242)
9 Service Area No. 2 (243)
10 Monashka Bay Road Service Area (244)
11 Bay View road Service Area (246)
12 Fire Protection Area No. 1 (250)
13 Womens Bay Fire Department (252)
14 KIB Airport Fire Area (254)
15 Woodland Acres Street Light Area (260)
16 Trinity Acres Lighting Dist.
17 Mission Lake Tide Gate
18 Kodiak Arts Council (275)
19 Facilities Fund (276)
20 Tourism Development (277)
Total Special Revenue Funds
C. Debt Service Funds (Revenues and Expenditures)
1 Debt Service (300)
2 Debt Service - Other (310)
Total Debt Service Funds
D. Capital Project Funds (Revenues and Expenditures)
1 Capital Projects - Borough, Various (410)
2 Capital Projects - School Bonds, Various (420)
3 Capital Projects - State Grants (430)
4 Capital Projects - Enterprise Fund (490)
Total Capital Project Funds
E. Enterprise Funds (Revenues and Expenditures)
1 Solid Waste Fund (530)
2 Hospital Enterprise Fund (540)
3 Kodiak Fisheries Research Center (555)
4 911 Service (560)
Total Enterprise Funds
TOTAL ALL FUNDS
Kodiak Island Borough, Alaska
1.2% $135,282
100% $11,538,811
$540,000
$25,000
$935,225
$991,760
$25,940
$20,000
$112,100
$188,500
$100
$43,500
$5,470
$503,600
$210,760
$16,880
$9,000
$10,860
$52,350
$53,650
$1,100,000
$45,000
$4,889,695
$1,875,860
$0
$1,875,860
$2,812,990
$3,219,160
$2,002,245
$69,000
$8,103,395
$26,407,761
Ordinance No. 2003 -10
Page 2 of 5
Section 4. Tax Levy. A tax for the amount specified in the form of a mill levy is
hereby levied for the calendar year 2002, to be used for the purposes as
specified in the Budget for the Fiscal Year 2003 of the Kodiak Island
Borough commencing on the first day of July 2002 and ending on the
thirtieth day of June 2003 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 9.25 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 mill
F. Fire Protection Area No. 1 1 .50 mills
G. Monashka Bay Road Service Area 1 .50 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 persona!
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 b
fund, project and department to properly monitor, account, and report (11
the expenditure of these funds.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTH DAY OF JUNE, 2003
ATTEST: Gabrielle LeDoux, Mayor
LZ
Judith A. Nielse , cnic, Borough Clerk
Kodiak Island Borough, Alaska
KODIAK ISLAND BOROUGH
Ordinance No. 2003 -10
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