2022-02-24 Work Session
Watch meetings live, online at www.kodiakak.us
Citizen Comment: 486-3231 or 855-492-9202
Kodiak Island Borough
Assembly Work Session
Bayside Fire Hall
Thursday, February 24, 2022, 6:30 p.m.,
Streamed Live Online at www.kodiakak.us
Subscribe here to be notified when agenda packets are published.
Work Sessions are informal meetings of the Assembly where Assembly members review the
upcoming regular meeting agenda packet and seek or receive information from staff.
Although additional items not listed on the work session agenda are discussed when introduced by
the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require
formal Assembly action are placed on regular Assembly meeting agenda.
Citizen’s comments at work sessions are NOT considered part of the official record. Citizen’s
comments intended for the “official record” should be made at a regular Assembly meeting.
Page
1. Citizens' Comments 1-907-486-3231 or Toll Free 1-855-492-9202
(Limited To Three Minutes Per Speaker)
2. Agenda items.
3 - 9
a.
Confirmation of the Mayoral Appointment to the Prince William
Sound Regional Citizens Advisory Council, Ms. Rebecca Skinner.
Complete Binder For PWSRCAC Board Appointment - Pdf
10 - 23
b.
Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age
allowance options and to clarify verbiage in KIBC 3.35.030(6).
Complete Binder for Discussion of AS 3.45.030 - Pdf
24 - 34
c.
Portland Loo MOA Discussion
Complete Binder for Portland Loo MOA - Pdf
3. Manager's Comments
4. Packet Review for the Regular Meeting of March 3, 2022
Awards and presentations
• None
Public hearing
• New Liquor License Application Double Shovel Cider, LLC.
Page 1 of 34
Watch meetings live, online at www.kodiakak.us
Citizen Comment: 486-3231 or 855-492-9202
• Ordinance No. FY2022-09 Amending The Kodiak Island Borough
Personnel Rules And Regulations.
• Ordinance No. FY2022-10 Amending Kodiak Island Borough Code Of
Ordinances Title 3 Revenue And Finance Chapter 3.25 Appropriation
And Levy Section 3.25.030 Maximum Allowable Property Tax Revenues,
Limiting Restrictions To General Fund Property Tax Revenues.
• Ordinance No. FY2022-11 Determining The Disposition Of Tax Year
2019 Foreclosed Properties KIB/Pearson, James S, KIB/Reames,Dale,
KIB/Nies,Iona F, and KIB/Inga Sr, Martin, And Establishing Intention To
Surplus And Sell Said Properties By Finding That A Public Need Does
Not Exist For The Properties And Authorizing The Properties For
Immediate Disposal.
Consideration of the calendar - Unfinished Business
• None
Consideration of the calendar - New Business
Contracts
• Main Elementary Roof Contract Award
Resolutions
• Resolution No. FY2022-22 Accepting A State of Alaska ARPA
Local Government Lost Revenue Relief Grant.
• Resolution No. FY2022-23 Authorizing A Memorandum Of
Agreement Between The Kodiak Island Borough And The Kodiak
Island Borough School District Regarding The Funding And
Construction Of Improvements Of Main Elementary School And
Other School Facilities.
Ordinances for introduction
• Ordinance No. FY2022-12 To Amend KIBC 3.35.030(A)(3) To
Update Language Specific To "Property Used Exclusively For
Religious Purposes" To Parallel Alaska State Statute.
• Ordinance FY2022-13 Amending 18.50.101 To Allow Fee
Schedule Updates By Resolution.
• Ordinance No. FY2022-15 Planning And Zoning Commission
Case 22-009, Approval Of Rezone USS 444 TR A Lot A Mission
Road From I-Industrial District To B-Business District.
Other items
• Confirmation Of The Mayoral Appointment To The Prince William
Sound Regional Citizens Advisory Council, Ms. Rebecca Skinner.
• Confirmation Of Mayoral Appointments To The Bayview Road
Service Area Board, Mr. Fred Roberts And Mr. Sean Rauwolf.
5. Assembly Member' Comments.
6. Mayor Comments.
Page 2 of 34
KODIAK ISLAND BOROUGH
STAFF REPORT
MARCH 3, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
SUBJECT: Confirmation Of The Mayoral Appointment To The Prince William Sound
Regional Citizens Advisory Council, Ms. Rebecca Skinner.
ORIGINATOR: Deputy Clerk, Lina Cruz
RECOMMENDATION:
Move to confirm the mayoral appointment of Ms. Rebecca Skinner to the Prince William
Sound Regional Citizen's Advisory Council Board (PWSRCAC) of Directors for a two-year
term to expire May 2024.
Staff Report - Deputy Clerk, Lina Cruz
Assembly Discussion
Roll Call Vote
DISCUSSION:
The PWSRCAC adviced the Borough that Ms. Skinner's term on the Board of Directors will be
expiring at the upcoming May 5-6, 2022 annual meeting in Valdez. The dedicated seat for the
Kodiak Island Borough is its opportunity to influence decisions having profound implications
for oil transportation safety in Alaska, and for the state's oil spill prevention and response
capabilities.
• The Kodiak Island Borough would best be served by a representative who:
• Understands her/his organization and/or community, its needs, concerns and
perspectives;
• Has at least a rudimentary familiarity with oil transportation issues;
• Has a home and work schedule flexible enough to allow participation and travel;
• Is committed to our mission of promoting environmentally safe operation of the
Alyeska terminal and associated tankers; and
• Seeks opportunities to foster cooperative and constructive relationships between
citizens, industry and regulatory agencies.
A PWSRCAC director can expect to devote an average of 20 hours a month on PWSRCAC
business. The full Board conducts three in-person 2-day meetings in January, May, and
September. In addition, annual budget and planning meetings are held, as well as special
meetings and opportunities to participate in committees or work groups. PWSRCAC staff
provides support to board members whenever possible.
Ms. Rebecca Skinner has served for four years and has notified the Clerk's office that she is
interested in seeking re-appointment.
ALTERNATIVES:
FISCAL IMPACT:
AGENDA ITEM #2.a.
Confirmation of the Mayoral Appointment to the Prince William Sound Regi...
Page 3 of 34
KODIAK ISLAND BOROUGH
STAFF REPORT
MARCH 3, 2022
ASSEMBLY REGULAR MEETING
Kodiak Island Borough
OTHER INFORMATION:
The Kodiak Island Borough Assembly needs to notify PWSRCAC in writing, no later than
Wednesday, March 30, 2022, of their selected individual for the Kodiak Island Borough’s next
two-year term on the PWSRCAC board. Ideally, this individual will then be expected to attend
our May 5-6, 2022, meeting in Valdez for confirmation and participation.
AGENDA ITEM #2.a.
Confirmation of the Mayoral Appointment to the Prince William Sound Regi...
Page 4 of 34
From:Fleming, Jennifer
To:bill.roberts@kibassembly.org; Michael Powers; Clerks
Cc:Skinner, Rebecca
Subject:Notification of Expiring Term on PWSRCAC Board of Directors
Date:Wednesday, February 2, 2022 2:06:30 PM
Attachments:Skinner.KIB.2022.pdf
Mayor Roberts,
Please see the attached letter regarding the Kodiak Island Borough’s seat on the Prince
William Sound Regional Citizens’ Advisory Council Board of Directors, currently held by Ms.
Rebecca Skinner. We request a response regarding this appointment by March 30, 2022.
If you have any questions regarding the attached, please don’t hesitate to contact me.
Thank you,
Jennifer
Jennifer Fleming, Executive Assistant
Prince William Sound Regional Citizens’ Advisory Council
O: 907.834.5010
C: 907.831.0055
www.pwsrcac.org
AGENDA ITEM #2.a.
Confirmation of the Mayoral Appointment to the Prince William Sound Regi...
Page 5 of 34
February 2, 2022
Sent via email and USPS mail
Mayor Bill Roberts
Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Dear Mr. Roberts:
The Prince William Sound Regional Citizens' Advisory Council (PWSRCAC) is
writing to advise you that Rebecca Skinner’s term on our Board of Directors
expires at the upcoming May 5-6, 2022, annual meeting in Valdez.
The dedicated seat for the Kodiak Island Borough is its opportunity to influence
decisions having profound implications for oil transportation safety in Alaska,
and for the state's oil spill prevention and response capabilities. We greatly
value your past participation.
The Kodiak Island Borough is best be served by a representative who:
• Understands her/his organization and/or community, its needs,
concerns and perspectives;
• Has at least a rudimentary familiarity with oil transportation issues;
• Has a home and work schedule flexible enough to allow participation
and travel;
• Is committed to our mission of promoting environmentally safe
operation of the Alyeska terminal and associated tankers; and
• Seeks opportunities to foster cooperative and constructive
relationships between citizens, industry and regulatory agencies.
A PWSRCAC director can expect to devote an average of 20 hours a month on
PWSRCAC business. The full Board conducts three in-person 2-day meetings in
January, May, and September. In addition, annual budget and planning
meetings are held, as well as special meetings and opportunities to participate
in committees or work groups. PWSRCAC staff provides support to board
members whenever possible.
Please notify us in writing, no later than Wednesday, March 30, 2022, of
your selected individual for the Kodiak Island Borough’s next two-year term on
the PWSRCAC board. Ideally, this individual will then be expected to attend our
May 5-6, 2022, meeting in Valdez for confirmation and participation.
AGENDA ITEM #2.a.
Confirmation of the Mayoral Appointment to the Prince William Sound Regi...
Page 6 of 34
If Rebecca Skinner will continue to be your representative, we ask that you still
notify PWSRCAC in writing.
If you have further questions about the PWSRCAC or the responsibilities of its directors,
please don't hesitate to call. Thank you for your cooperation, and we look forward to the
Kodiak Island Borough’s continued contribution.
Sincerely,
Jennifer Fleming
Executive Assistant
fleming@pwsrcac.org
Cc via email: Rebecca Skinner
AGENDA ITEM #2.a.
Confirmation of the Mayoral Appointment to the Prince William Sound Regi...
Page 7 of 34
February 15,2022
Kodiak Island Borough Assembly
710 Mill Bay Road
Kodiak,AK 99615-6398
Dear Mayor Roberts and Assembly Members,
My name is Amanda Bauer,I represent the City ofVa|dez on the Prince William Sound Regional
Citizens Advisory Council (PWSRCAC)and currently serve as Vice—President of the Board of
Directors.I am writing to you today to express my personal support for Rebecca Skinner to be
appointed to represent The Kodiak Island Borough on the PWSRCAC Board of Directors.Please
note that I am not speaking on behalf of PWSRCACitself.
Since first being seated in 2018,Ms.Skinner has put considerable time and effort forth to
understand the PWSRCAC and integrate into the organization.I consider her to be a very active
board member,one who serves on multiple committees,including currently sewing on the
Executive Committee.Making a commitment to volunteer and fully comprehend this
organization takes many hours of personal time.I believe it would be a shame to lose Ms.
Skinner's devotion to the PWSRCAC.
Thank you for your consideration.
Sincerely,,IW?stA/
Amanda Bauer
Representing the City of Valdez
Prince William Sound Regional Citizens Advisory Council
AGENDA ITEM #2.a.
Confirmation of the Mayoral Appointment to the Prince William Sound Regi...
Page 8 of 34
To February 15, 2022
Mayor Bill Roberts
Kodiak Island Borough Assembly Members
710 Mill Bay Rd.
Kodiak, AK. 99615-6398
Greetings Mayor Roberts and Assembly Members,
I am writing you today to give some of my thoughts as to what makes an effective Board
Member for the Prince William Sound Regional Citizens Advisory Council.
These are my own thoughts and for full disclosure, I am on the Board representing the
City of Homer and the current Board President.
I am a retired marine engineer and spent my entire professional career on ships, oil
related vessels and towing vessels. Having spent many years in the marine industry has
helped me understand the intricacies that the PWSRCAC deals with. When I first came
aboard there was a learning curve to understand the operation, goals, responsibilities
and terminology. The time commitment has to be understood.
To be an effective Board Member one has to understand the issues.
A term on the PWSRCAC Board is for a period of two years and depending on the
individual, a full understanding of the entire scope of the PWSRCAC may take that long.
PWSRCAC Board Members are encouraged to sit on one of five technical committees
depending on their background.
The issues that come before this organization cannot be predicted so one has to be
engaged and participate in Board decisions.
I have been on the Board since May 2015 and my commitment takes up a good portion
of my time and energy. The Board holds three regular meetings a year, and with the
associated workshops these meetings can each take 2-3 days, not including travel.
A Board Member is an appointed position from a designated entity identified in the Oil
Pollution Act of 1990 and several amendments since that date.
I represent the City of Homer and as such report to the City Council and Mayor.
I have not held a elected position but serve on the Parks and Rec. Commissions.
A person who is willing to put in the time is an asset to the PWSRCAC.
Respectfully,
Robert Archibald
PO Box 2460
Homer, AK. 99603
907. 299-0852
AGENDA ITEM #2.a.
Confirmation of the Mayoral Appointment to the Prince William Sound Regi...
Page 9 of 34
KODIAK ISLAND BOROUGH
STAFF REPORT
FEBRUARY 24, 2022
ASSEMBLY WORK SESSION
Kodiak Island Borough
SUBJECT: Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance
options and to clarify verbiage in KIBC 3.35.030(6).
ORIGINATOR: Assessor, Seema Garoutte
RECOMMENDATION:
This is a discussion item only. No code changes will be made at this time.
DISCUSSION:
The State of Alaska allows municipalities to grant optional exemptions. AS 3.45.030 (6)(e)
includes an optional exemption that may, by ordinance approved by the voters, grant the
exemption under this subsection to the widow or widower under 60 years of age of a person
who qualified for an exemption under (2) of this subsection or to a resident who is the widow or
widower of a person who dies from a service-connected cause sustained while serving as a
member of the United States armed forces or as a member of the National Guard. A municipality
may, in case of hardship, provide for exemption beyond the first $150,000 of assessed value in
accordance with regulations of the department.
Since the exemption is optional, KIBC 3.35.030(6) does not include this in its code and we are
not required to do so. Only if, after this discussion, and it is approved by the voters, can this
Ordinance be updated.
Optional exemptions are not state mandated, therefore KIB would not receive credit when the
State Assessors Office calculates the school foundation formula and the burden of this tax
would be spread to local taxpayers. (If we reduce the base amount being taxed, then less
people are paying more tax to compensate for the reduced base. The state does not reduce
the tax base for optional exemptions.)
IE: Tax base (before exemption) $10,000.00 for 100 people, required exemption $1,000.00 for
10 people , optional exemption $5000.00 for 25 people. The state would calculate the school
formula on $9000.00 (Base - required exemption) but only 65 people (100-10 required-25
optional) are paying that tax, instead of 90.
ALTERNATIVES:
FISCAL IMPACT:
Could be huge.
OTHER INFORMATION:
AGENDA ITEM #2.b.
Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...
Page 10 of 34
Sec. 29.45.030. Required exemptions.
(a) The following property is exempt from general taxation:
(1) municipal property, including property held by a public
corporation of a municipality, state property, property of the
University of Alaska, or land that is in the trust established by the
Alaska Mental Health Enabling Act of 1956, P.L. 84-830, 70 Stat. 709,
except that
(A) a private leasehold, contract, or other interest in the
property is taxable to the extent of the interest; however, an
interest created by an operating agreement or nonexclusive use
agreement between the Alaska Industrial Development and Export
Authority and a user of a shipyard or an integrated transportation and
port facility, if the shipyard or integrated transportation and port
facility is owned by the authority and initially placed in service
before January 1, 1999, is taxable only to the extent of, and for the
value associated with, those specific improvements used for lodging
purposes;
(B) notwithstanding any other provision of law, property
acquired by an agency, corporation, or other entity of the state
through foreclosure or deed in lieu of foreclosure and retained as an
investment of a state entity is taxable; this subparagraph does not
apply to federal land granted to the University of Alaska under AS
14.40.380 or 14.40.390, or to other land granted to the university by
the state to replace land that had been granted under AS 14.40.380 or
14.40.390, or to land conveyed by the state to the university under AS
14.40.365;
(C) an ownership interest of a municipality in real property
located outside the municipality acquired after December 31, 1990, is
taxable by another municipality; however, a borough may not tax an
interest in real property located in the borough and owned by a city
in that borough;
(2) household furniture and personal effects of members of a
household;
(3) property used exclusively for nonprofit religious,
charitable, cemetery, hospital, or educational purposes;
(4) property of a nonbusiness organization composed entirely of
persons with 90 days or more of active service in the armed forces of
the United States whose conditions of service and separation were
other than dishonorable, or the property of an auxiliary of that
organization;
(5) money on deposit;
AGENDA ITEM #2.b.
Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...
Page 11 of 34
(6) the real property of certain residents of the state to the extent and subject to the conditions provided in (e) of this section;
(7) real property or an interest in real property that is
(A) exempt from taxation under 43 U.S.C. 1620(d), as amended
or under 43 U.S.C. 1636(d), as amended; or
(B) acquired from a municipality in exchange for land that
is exempt from taxation under (A) of this paragraph, and is not
developed or made subject to a lease;
(8) property of a political subdivision, agency, corporation, or
other entity of the United States to the extent required by federal
law; except that a private leasehold, contract, or other interest in
the property is taxable to the extent of that interest unless the
property is located on a military base or installation and the
property interest is created under 10 U.S.C. 2871 — 2885 (Military
Housing Privatization Initiative), if the leaseholder enters into an
agreement to make a payment in lieu of taxes to the political
subdivision that has taxing authority;
(9) natural resources in place including coal, ore bodies,
mineral deposits, and other proven and unproven deposits of valuable
materials laid down by natural processes, unharvested aquatic plants
and animals, and timber;
(10) property not exempt under (3) of this subsection that
(A) is owned by a private, nonprofit college or university
that is accredited by a regional or national accrediting agency
recognized by the Council for Higher Education Accreditation or the
United States Department of Education, or both; and
(B) was subject to a private leasehold, contract, or other
private interest on January 1, 2010, except that a holder of a private
leasehold, contract, or other interest in the property shall be taxed
to the extent of that interest.
(b) In (a) of this section, “property used exclusively for religious
purposes” includes the following property owned by a religious
organization:
(1) the residence of an educator in a private religious or
parochial school or a bishop, pastor, priest, rabbi, minister, or
religious order of a recognized religious organization; for purposes
of this paragraph, “minister” means an individual who is
(A) ordained, commissioned, or licensed as a minister
according to standards of the religious organization for its
ministers; and
AGENDA ITEM #2.b.
Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...
Page 12 of 34
(B) employed by the religious organization to carry out a
ministry of that religious organization;
(2) a structure, its furniture, and its fixtures used solely for
public worship, charitable purposes, religious administrative offices,
religious education, or a nonprofit hospital;
(3) lots required by local ordinance for parking near a structure
defined in (2) of this subsection.
(c) Property described in (a)(3) or (4) of this section from which
income is derived is exempt only if that income is solely from use of
the property by nonprofit religious, charitable, hospital, or
educational groups. If used by nonprofit educational groups, the
property is exempt only if used exclusively for classroom space.
(d) Laws exempting certain property from execution under AS 09 (Code
of Civil Procedure) do not exempt the property from taxes levied and
collected by municipalities.
(e) The real property owned and occupied as the primary residence and permanent place of abode by a resident who is (1) 65 years of age or older; (2) a disabled veteran; or (3) at least 60 years of age and the widow or widower of a person who qualified for an exemption under (1) or (2) of this subsection is exempt from taxation on the first $150,000 of the assessed value of the real property. A municipality may by ordinance approved by the voters grant the exemption under this subsection to the widow or widower under 60 years of age of a person who qualified for an exemption under (2) of this subsection or to a resident who is the widow or widower of a person who dies from a service-connected cause sustained while serving as a member of the United States armed forces or as a member of the National Guard. A municipality may, in case of hardship, provide for exemption beyond the first $150,000 of assessed value in accordance with regulations of the department. Only one exemption may be granted for the same property, and, if two or more persons are eligible for an exemption for the same property, the parties shall decide between or among themselves who is to receive the benefit of the exemption. Real property may not be exempted under this subsection if the assessor determines, after notice and hearing to the parties, that the property was conveyed to the applicant primarily for the purpose of obtaining the exemption. The determination of the assessor may be appealed under AS 44.62.560 — 44.62.570. A municipality shall determine the eligibility requirements and application procedure for an optional exemption provided under this subsection. In this subsection, “widow or widower” means a person whose spouse has died and who has not remarried.
AGENDA ITEM #2.b.
Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...
Page 13 of 34
(f) To be eligible for an exemption under (e) of this section for a
year, a municipality may by ordinance require that an individual also
meet requirements under one of the following paragraphs: (1) the
individual shall be eligible for a permanent fund dividend under AS
43.23.005 for that same year or for the immediately preceding year; or
(2) if the individual has not applied or does not apply for one or
both of the permanent fund dividends, the individual would have been
eligible for one of the permanent fund dividends identified in (1) of
this subsection had the individual applied. An exemption may not be
granted under (e) of this section except upon written application for
the exemption. Each municipality shall, by ordinance, establish
procedures and deadlines for filing the application. The governing
body of the municipality for good cause shown may waive the claimant's
failure to make timely application for exemption and authorize the
assessor to accept the application as if timely filed. If an
application is filed within the required time and is approved by the
assessor, the assessor shall allow an exemption in accordance with the
provisions of (e) of this section. If the application for exemption is
approved after taxes have been paid, the amount of tax that the
claimant has already paid for the property exempted shall be refunded
to the claimant. The assessor shall require proof in the form the
assessor considers necessary of the right to and amount of an
exemption claimed under (e) of this section, and shall require a
disabled veteran claiming an exemption under (e) of this section to
provide evidence of the disability rating. The assessor may require
proof under this subsection at any time.
AGENDA ITEM #2.b.
Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...
Page 14 of 34
3.All property used exclusively for nonprofit r
e
l
i
charitabl
e,
cemetery,hospital,oreducational
purposes (classroom space only)is exempt fromtforthecalendaryearinwhichapplicationistimely
filed if the assessor determines that the applicat
ion
de
mo
nstr
ates
thepropertyqualifiesforexemptionas
provided by AS .Property used for reli
gio
us
purpo
ses
includestheresidenceofabishop,pastor,
priest,rabbi,minister,or religious order of a rec
og
niz
ed
religiousorganizationandtofurtherincludeallother
improved property of such organization not use
d
f
o
r
busin
ess,
rent,orprofit.Propertyofanyreligious,
educational,or charitable organization from wh
ich
theorganiz
ation
derivesanyrentalsorprofitsshallnotbe
exempt.Unimproved or vacant real property of suchorganizati
on
whichisnotcurrentlyusedfor
religious,hospital,educational,cemetery,or ch
ari
tab
le
purpos
es
shallbedeemedtobepropertyheldorused
for profit,unless by deed restriction or otherwis
e
t
h
e
realpropertyhasbeeneffectuallydedicatedtofuture
use for religious,educational,or charitable purp
oses
onlyandcannotbesoldorusedforanyotherpurposes.
Any vacant land which initially qualifies for an e
x
e
m
pt
io
n
underthissection,andforwhichanapplicationis
filed,but is not placed in use within two years o
fj
a
n
u
a
r
y
1stofthefirsttaxyear,shallbesubjecttotaxationin
each tax year,retroactive to the first tax year fo
r
theexemptionwasgranted.
1.All real and per
son
al
prope
rty
belongingtotheUnitedStatesofAmerica,thestateofAlaska,theborough,
the city of Kodiak,o
r
aotherincorporate
d
citylyingandbeingwithintheboundariesoftheborough,and
except for property throughforeclosureorbydeedinlieuofforeclosure.However,aprivate
leasehold interest i
n
exemptpropertiesthatiscreatedbylease,loan,contract,preferentialuse
agreement or other
wise,
andismadeavailabletoandusedbyaprivatepersonorprivateenterprise,shallbe
taxable to the extent o
f
thatinterestpursuanttoASandKIBC
a.To q
u
a
l
i
f
y
foranexemptionundersubsectionofthissection,theapplicantorganizationshall
provide foll
ow
ing
informationtotheassessorordesigneetosupportadeterminationofexempt
status:R
ea
l
an
d
persona
l
propertyexemptedfromtaxation.
3.
35.
03
0
Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage1of8TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
iv.ofanytypethatdescribeormemorializetheuseofthepropertybyapersonorentity
other theapplicantorganization.
A.T
h
e
fol
lo
wi
ng
describedpropertiesshallbeexemptfromanyandalltaxationotherwiseimposedunderthe
foreg
oing
secti
ons:
ii.tosupporttheorganization'snot-for-profitstatus(e.g.,IRSSection
deter
minat
ion
letter,orequivalent).A oftheproperty'suse,demonstratingitsconsistencywiththerequestedexemption.
2.pro
pert
y
oraninterestinrealpropertythatisexemptfromtaxationunder
(
ANCS
A).
29
.
45
.
03
0
(a)
(1
T
he
ar
ti
cl
es
ofincorporation
.
3
.
3
5
29
.
45
.
3.
35
.
02
50
1
(
C
(3)
1
6
2
L/
5
U
.AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 15 of 34
5.The prop
erty
ofanyorganizationwhichisnotorganizedforbusinesspurposesandwhosemembershipis
composed e
n
ti
r
el
y
ofveteransofanywarsoftheUnitedStates,asrecognizedandcharteredbytheCongress
of the Unite
d
andthepropertyoftheauxiliaryofanysuchorganization.Propertyofanysuchveteran's
organization au
xil
iar
y
fromwhichtheorganizationderivesanyrentalsorprofitsshallnotbeexempt.
4.Any landwhichinitiallyqualifiesforanexemptionunderthissection,butwhichisnotplacedinuse
within tw
o
y
e
ar
s
fromJanuary1stofthefirsttaxyear,forwhichanapplicationisfiled,shallbesubjectto
taxation ea
c
h
taxyear,retroactivetothefirsttaxyearforwhichtheexemptionwasgranted.vii.For usedasareligiousresidence,adescriptionoftheresident'sordination,
commissi
on,
orlicense(accordingtothestandardsofthereligiousorganization),andproofofthe
resident's ebythereligiousorganizationasitsspiritualleader.
(C)Whe
re
pr
op
ert
y
isleasedbytheorganizationtootherentities,financialstatementsforthe
past tax inclu
ding
incomeandexpensereports,andadescriptionofanydebtserviceor
depreciat
ion
rep
orte
d
inthefinancialstatementsfortheproperty.
a.No s
i
n
g
l
e
orga
nizat
ion
shallreceivemorethantwoexemptvacantparcels,andtheexemptionforany
one parc
el
s
h
al
l
notexceedtheaverageassessedvalueofasingle,similarlyzonedproperty,as
determin
ed
bytheassessoronanannualbasis.
c.A res
ide
nt
aleas60yearoldwhoisthewidoworwidowerofapersonwhohaspreviouslyqualified
or an e forthesameresidencendersubsectionorofthissection,andwhojointly
owned o
r
theresidencewiththerequestor.
b.The assessormayrequestadditionalinformationpriortomakingadetermination,as
reasonabl
y
ne
ce
ss
ar
y,
todeterminetheexemptstatusofapropertyinaccordancewithboroughcode
and regu
latio
ns
andstatelaw.
6.d
e
s
c
ri
b
e
d
inAS,theirs$150,000ofassessedvalueotherealpropertyownedand
occu
pied
astheprimaryresidenceandpermanentplaceofabodeby:
3.
35.
03
0
Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage2of8TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
vi.pr
op
ert
y
usedforaneducationalpurpose,adescriptionofcoursecurriculumandclassroom
space
.
v.de
sc
rip
tio
n
ofanyremunerationreceivedbytheapplicantorganizationincluding:
(A
)
A
ny
propert
y,
orportionofproperty,fromwhichrentalsorincomearederived.(B
)
A
ct
ua
l
operatingexpenses,excludingdebtserviceordepreciation.
of secti
on
only,thefollowingwordsaredefinedas:
7.D
e
initio
ns.
Forpurposesofsubsection
A 65yearsofageorolder;
b.Adisa
bled
veteran;or
30(e
%.J
AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 16 of 34
D.In the event aclaima
nt
failstoapplyforaseniorexemptionasprovidedbyASbyjanuary
15th of the asses
smen
t
yearforwhichtheexemptionissought,theboroughassemblyforgoodcauseshownmay
waive the claim
ant's
failu
re
tomaketimelyapplicationfortheexemptionforthatyearandiftheassemblyfinds
good cause for t fai
lur
e
tomakeatimelyfilingtheboroughassessorshallaccepttheapplication,asiftimely
filed,subject to pro
visi
ons
containedinAS
”Resident"shall apersonwhohasafixedhabitationintheKodiakIslandBoroughforatleast185days
per calendar yea
r,
an
d
whenabsent,intendstoreturntotheboroughanddoesnotclaimresidencyoutside
the borough or aresiden
t
exemptioninanotherstateorcountry,orotherboroughofAlaskaortake
action or is abse
nt
un
de
r
circumsta
nces
inconsistentwiththeintenttoremainandmakeahomeindefinitely
in the borough.
"Disabled ve era
n"
sh
all
meanadisabledpersonseparatedromhemilitaryserviceofheUniedSates
under a condi i
o
n
haisnotdishonorablewhoisaresidentofthestate,whosedisabilitywasincurredor
aggrava ed in h
e
li
n
e
0duyinhemilitaryserviceotheUnitedStates,andwhosedisabiliyhasbeenraed
as 50 percent or bytebranchofserviceinwhichthatpersonservedorbytheUiedSates
Department of Affairs.
2.If the in
div
id
ual
hasnotappliedordoesnotapplyforthepermanentfunddividend,theindividualwould
have been el
ig
ib
le
forthepermanentfunddividendforthatsameyearhadtheindividualapplied.Tomeet
this requirem
ent,
theapplicantmustprovideadequatedocumentationtotheassessorthattheymeetthis
qualification ontherequirementsofAS
2."
Good
c
a
u
s
e
"
shallmeanextraordinarycircumstancesbeyondthecontroloftheapplicant,includingbut
not limit
ed
toamedic
al
conditionordisability,impairedmentalcapacity,familyemergency,deathinthe
family,or seriousconditionoreventthatsubstantiallyimpairedtheapplicant'sabilitytofileatimely
C.Only exe
mpti
on
maybegrantedforthesameproperty.Iftwoormorepersonsareeligibleforan
exemptio
n
u
n
d
er
thissubsectioninregardtothesameproperty,thenthepartiesshalldecidebetweenoramong
themselv
es
w
ho
istoreceivethebenefitoftheexemption.
1.A wa
ive
r
mayonlybegrantedfortheyearinwhichanapplicationisfiled.Adelayinfilinganapplication
shall be tolackgoodcauseforthedelayandmaybedeniedunlesstheassemblyfindsgoodcause
for the d
el
a
y
asdefinedinsubsectionofthissection.
"Primary andpermanentplaceofabode”shallmeanadwellingwhichisownedbyandinwhichthe
person r
e
s
i
d
e
s
atleast185daysintheyearpriortotheexemptionyearand,whenabsent,thedwellingisnot
leased o
r
rtoanother.
3.
35.
03
0
Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage3of8TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-O6,passedNovember4,2021.B.T
o
b
e
eligi
ble
foranyexemptionsetforthinAS
also atleastoneofthetwofollowingrequirements:1.T
h
e
in
div
id
ual
shallbeeligibleforapermanentfunddividendunderAS
an ex
e
m
pti
on
isrequested;or
"
W
id
o
w
orwidower
”
shallmeanthesurvivingun-remarriedspouse.
,t in
di
vi
du
al
applyingfortheexemptionmust
fo
r
t
h
e
yearforwhich
29
.
45
.
03
0
29
.
4S
.
03
0
2 .
030
(e)43
.
23
.
43
.
23
.
Q
AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 17 of 34
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E
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'#[L;13T1'*3--a-':~v-41$'»'3=".'-|=I-'1I!?I'|'.-.=:==".
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r-"Ii-‘ii’-I‘IH|::.-4-:9:-.5!!'!I-7'9’.°‘}'*":.’-1i::",*."'."".*-'+“'-_'~""’f.¢2’"_''_''''.J
'I _I _-I -.
-'
1'-'36-'-:-{"53-g'*:j=':F"r5‘-:i'-?--Etiaé‘-i?-!e{*1E'1}r_~fi*-HI“L3?,e'itr‘-Tu.5»:-r--.___-r:_.-::i:'r-=_1'3‘-I-1..
''".'-i-
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?__(?h_._..A1,E'?____.d_.F,_
F.The private interests,thanfeesimplerecordownership,inrealpropertyofanindividualresidinginthe
property if the property ha
s
b
e
e
n
develo
ped,
improved,oracquiredwithfederalfundsfortheprovisionoflow-
income housing,and is ow
ned
ormanag
ed
aslow-incomehousingbyeithertheAlaskaStateHousingAuthority
pursuant to AS t
h
r
o
u
g
h
oraregionalhousingauthorityformedunderAS.This
section does not prohibit t
h
e
bo
ro
ug
h
fromcontinuingtoreceivepaymentsinlieuoftaxesauthorizedunder
federal law.This section ap
pl
ie
s
onlytothoselow-incomehousingunitsinexistencepriortojanuary1,1989,
hence,any new projects,r
e
a
l
pr
op
ert
y
acquisitions,andadditionstotheexistingpropertiesafterjanuary1,1989,
shall require an ordinance th
e
assem
bly
priortothegrantingofanexemptionunderthissection.
c.Once an ex
e
m
pti
on
basedupontheuseofthepropertyhasbeenapproved,theassessorwillreview
the subject prop
erty'
s
exemp
t
statusannually,andmayrequiretheexemptpartytoprovideannual
certification that texem
pt
useofthepropertyremainsconsistentwiththeusedescribedandapproved
in the original a
p
p
li
c
a
ti
o
n
.
Senioranddisabledveteranexemptionsmustbereappliedforonorbefore
January 15th an
d
r
e
v
ie
w
e
d
bytheassessorannually.
applicati
on.
"
Go
od
cause"shallnotmeanlatefilingduetotheapplicant'sinadvertence,oversight,orlackof
knowledg
e
re
g
ar
di
n
g
thefilingrequirementsordeadline,financialhardship,orfailuretopickuporreadmail
or to ma
ke
ar
ra
n
ge
m
en
ts
foranappropriateandresponsiblepersontopickuporreadmail.
e.The forfilinganapplicationforexemption,filingareapplicationifnecessary,requestingan
administr
ative
revie
w
fromtheassessor,andfilinganappealtocourtshallbestrictlyenforcedandshall
not be w
ai
ve
d
excep
t
asprovidedbysubsectionofthissection.
f.If the determinesthatapropertyisnoteligibleforanexemption,alltaxes,penalty,and
interest foralltaxyears,beginningwiththefirstyearthatthepropertyshouldhavebeensubjectto
taxation,beco
me
dueandowing.
b.Writt
en
ap
pli
cat
ion
forrealpropertyexemptionsunderthissection,includinganyrequired
supportin
g
do
cu
m
en
tat
io
n,
mustbereceivedbytheassessornolaterthanJanuary15thofthetaxyearin
which th
e
e
x
e
isrequested.
g.ex
e
m
pt
io
n
shallbeavailableunderthissectionif,bythedeterminationoftheassessor,the
subje
ct
pr
op
er
ty
hasbeenconveyedtotheapplicantfortheprimarypurposeofobtainingtheexemption.
E.forExemptions.Theboroughassessorshallgrantordenyallapplicationsforexemptions,except
for co
m
m
u
ni
ty
purposeexemptions,whichmustbegrantedbytheboroughassembly.
a.qualifyin
g
foranexemptionunderthissectionmustbeownedandinuseonjanuary1stof
the a
p
p
li
c
a
b
le
taxyear.Thereshallbenoprorationoftaxesunderthissection.
d.fortheexemptionshallberequireduponanychangeintheownershiporuseofthe
prope
rty,
andshallmeetthedeadlinesprescribedunderthischapter.
3.
35.
03
0
Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage4of8
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
St
ri
ct
E
nf
or
ce
m
en
t
ofDeadlinestoFileanExemptionApplicationandAnnualCertification.
G.A
d
ReviewforAllExemptionsExceptCommunityPurpose.
1
8.
5
5.
1
8.
5
5.
18
55
.
10
AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 18 of 34
2.Any entity requesti
ng
acom
mun
ity
purposepropertytaxexemptionpursuanttothischaptermust
include with its initial a
p
p
li
c
a
ti
o
n
certifiedcopiesofitsmostrecentReturnofOrganizationExemptfrom
Income Tax Return (
For
m
99
0)
andFederalUnrelatedBusinessIncomeTaxReturn(Form990T,oranyother
equivalent forms that beadopte
d
bythefederalgovernment).Ifataxexemptionisgrantedtothe
applicant organization,m
us
t
thereaft
er
submittotheborough,within30daysoftherequiredfilingdate
with the Internal Reven
ue
Ser
vic
e,
exactcopiesofitsReturnofOrganizationExemptfromIncomeTaxReturn
(Form 990)and Federal BusinessIncomeTaxReturn(Form990T).
l.The ofanorganizationnotorganizedforbusinessorprofit-makingpurposes,whichisused
exclusive
ly
f
o
r
com
munit
y
purposeactivities,maybeexemptedfromtaxationbytheboroughassemblyunderthis
section a
s
a
l
l
o
underAS.Inordertoqualifyforacommunitypurposeexemption:
1.Havi
ng
ex
ha
us
te
d
theadministrativereview,onlytheownerofrecordmayappealadecisionbythe
assessor de
ny
anexemptionunderthissection,andmustbemadetotheSuperiorCourt,Thirdjudicial
District,ofAlaska,inaccordancewithAlaskaRuleofAppellateProcedure602andAS
1.If the afterreviewoftheapplicationforexemption,determinesthatthepropertydoesnot
qualify fo
r
t
h
e
exem
ption
,
theassessorwillnotifytheapplicantinwritingdenyingtheexemptionand
providingtreas
ons
fortheassessor'sdecision.
1.The mustbededicatedforusebythegeneralpublic,mustprovideabenefittothecommunity
as a whol
e,
an
d
anyincomederivedfromrentalofthepropertymustnotexceedtheactualcosttotheowner
of the us
e
therenter.
b.T
h
e
ow
ner
ofrecordmaypresentadditionaldocumentationandotherevidencesupportingtheir
claim ex
e
m
pti
on
atthereviewmeetingforconsiderationbytheassessor.
d.T
h
e
ass
ess
or’
s
finaldeterminationafterareviewmeetingisafinaladministrativedecisiononthe
exem
ption
andcanbeappealedasprovidedinsubsectionofthissection.
2.T
h
e
ow
ner
ofrecordmayrequestaformalreviewmeetingwiththeassessorwithin30daysofthedateof
the as
se
ss
or
's
letterdenyingtheexemption.
3.
35
.
03
0
Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage5of8
2.A
n
a
p
p
e
al
oftheassessor'sdenialofanapplicationforexemptionunderthiscodemustbefiledwithin30
days th
e
assess
or's
denial.
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
3.pur
po
ses
ofcomputingtime,thedatethattheassessor’swrittendenialwasmailedshallbedeemed
the d
a
t
e
ofthedenial.
T
he
as
se
ss
or
,
within30daysofthemeeting,willissuealetterwiththeirfinaldetermination.
H.j
u
d
i
c
i
a
l
ReviewoftheAssessor'sDenialofanExemptionunderAS29.45.030.
C
o
m
m
u
ni
ty
purposeexemptionsarereviewedinaccordancewithsubsection
T
he
as
se
ss
or
willnotifytheownerofrecordwiththedateofthemeeting.
?
29
.
4S
.
20
0
o
f
tsecti
on.
(|)
(7
AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 19 of 34
3.The boroug
h
a
s
s
e
maybyordinancegranttaxexemptionsforcommunitypurposepropertyifthe
application meet
s
st
at
e
lawrequirement
s
(AS)andtheassemblydeterminesthatthereisa
direct and subst
antial
benefi
t
totheboroughfromtheapplicant'spropertyuse.Theassembly,indetermining
whether to grant aexe
mpt
ion
andtheamountofexemptiontobegranted,mayconsidervariousfactors
including,but no
t
lito,whether:
4.The assesso
r
s
h
al
l
actastheadministratorforcommunitypurposeexemptionapplicationsgatheringthe
necessary infor
matio
n
andmakingrecommendationstotheassembly.Also,theassessormayperiodically
require such inf
or
m
ati
on
asisreasonablynecessarytodeterminethecharacteroftheorganizationandthe
nature of uses forthecontinuationoftheexemptionprovidedinthissection.Thisincludes,butisnot
limited to:
d.Ther
e
isnoeviden
ce
ofadominantfinancialmotivesuchasexcessivecharges,excessiveemployee
compens
ation,
orincomethatexceedsoperatingexpensesandanyrentalincomedoesnotexceedthe
actual co
st
totheowneroftheusebytherenter;
g.fee
s
andchargesfortheuseofsuchpropertyandfacilitiesthereondonoteffectivelydenytoa
signif
icant
porti
on
oftheboroughtheprivilegesandbenefitsprovidedbysuchproperty;
f.T
h
e
pro
per
ty
isusedfortheactualoperationofthecommunityactivityanddoesnotexceedan
amoun
t
ofprope
rty
reasonablynecessaryfortheaccomplishmentofthecommunityactivity;
e.T
h
e
r
e
isnoevidencethatthepropertyisbeingusedtofinanciallybenefitanyofficer,trustee,director,
share
holde
r,
member
,
orcontributoroftheapplicant;
3.
35
.
03
0
Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage6of8
b.ap
pli
ca
nt
organizationisqualifiedasanexemptorganizationunderSection
Inter
nal
Re
ve
nu
e
Code,asamendedfromtimetotime;
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
b.tosupporttheorganization'snot-for-profitstatus(i.e.,IRSSection
deter
minat
ion
letter,orequivalent).
I.de
gre
e
towhichtheorganization'suseofthepropertyimpactsthequalityoflifeofborough
resid
ents.
k.T
h
e
existe
nce
ofsubstantiallysimilarcommunitybenefitsthroughotherpublicorprivateentities;and
N
o
p
a
rt
ofthenetearningsoftheapplicantinurestothebenefitofanyprivateentityorindividual;andtowhatextentataxexemptionisnecessarytoprovidethecommunitybenefit;T
h
e
pr
op
er
ty
isopentopublicuseregardlessofsex,race,creed,color,ornationalorigin;
h.T
h
e
applic
ant
organizationisgovernedbyavolunteerboardofdirectors;
T
h
e
or
ga
ni
za
ti
o
n'
s
propertyisusedexclusivelyforcommunitypurposes;T
h
e
a
p
pl
ic
a
nt
organization'
s
certificateofincorporation.
2‘
3_
-
45
'>
;‘AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 20 of 34
d.For t
h
e
pu
rp
os
es
ofcomputingtimeforthepurposesofanappealunderthissection,thedatethat
the assess
or's
writt
en
noticeofdenialwasmailedshallbedeemedthedateofthedenial.Thedateof
receipt b
y
tboro
ugh
clerkshallbethedateoftherequestforadministrativereview.
b.A de
nia
l
bytheassessorunderthissectionmaybeappealedtotheboroughassemblybymeansofa
written r
e
q
u
e
st
fromtheownerofrecord,whichmustbereceivedbytheboroughclerknolaterthan30
days afte
r
t
h
e
dateofdenial.
iii.Fina
ncial
state
ment
s
forthepasttaxyearincludingacopyofForm990asfiledwiththeIRS,
income a
n
d
ex
pe
ns
e
reports,anddescriptionofanydebtserviceordepreciationincludedinthe
financial fortheproperty.
6.The assessormayrequestadditionalinformationpriortothedetermination,asreasonably
necessar
y,
todeter
mine
theexemptstatusofapropertyinaccordancewithboroughcodeandregulations
and Alas
ka
la
w.
5.Und
er
th
is
subsec
tion,
thereshallbenoprorationoftaxesforexemptions.Propertiesqualifyingforan
exemptio
n
sh
al
l
beinuseundertheexemptpurposeasofJanuary1stoftheyearforwhichtheexemptionis
granted.
8.P
u
r
s
u
a
n
t
totheprocessinsubsectionofthissection,thepropertyownedbythefollowing
organ
izatio
ns
shallbeexemptfromrealandpersonalpropertytaxationunderthissection:a.I
f
tasses
sor
deniesanapplicationforthecontinuanceofanexemptionunderthissection,the
asses
sor
shal
l
statethereasonforthedenialinawrittennoticetotheownerofrecord.
3.
35.
03
0
Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage7of8TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.
d.ofanytypethatdescribeormemorializeuseofthepropertybyapersonorentityother
than ap
pli
ca
nt
organization.
c.anownerofrecordmayrequesttheadministrativereviewoftheassessor’sdecisiontodenythe
contin
uance
ofanexemption.
e.A
s
t
h
i
s
isanoptionalexemptionpursuanttoAS
deter
minat
ion
ofgrantingacontinuanceoftheexemption.
7.A
d
ReviewofDenialforContinuationofaCommunityPurposeExemptionbytheAssessor.
e.Ades
crip
tion
ofanyremunerationreceivedbytheapplicantorganizationincluding:
A oftheuseofthepropertyandconsistencywiththerequestedexemption.
A
n
y
pr
op
ert
y,
orportionofproperty,fromwhichrentalsorincomearederived.A
ct
u
al
oper
ating
expenses,excludingonlydebtserviceordepreciation.
,t
h
e
bo
ro
ug
h
assemblyshallhavethefinal
T
h
e
K
od
ia
k
IslandSportsman'sAssociation;
b.T
he
KodiakSeniorCenter;
29
.
45
.
|)
(AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 21 of 34
e.The IslandConventionandVisitorsBureau.[Ord.FY2022-06§2,2021;0rd.FY2020—O4§2,
2019;0r
d.
F
Y
2
0
1
4-
1
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§4,2014;0rd.77-38-O§1,1977;0rd.72-27-O§1,1973;0rd.69-36-O,1969;prior
code Ch.s
u
b
c
h.
1§3.Formerly§3.20.030].
Discl
aimer
:
Theboroughclerk'sofficehastheofficialversionoftheKodiakIslandBoroughCode.Usersshould
contac
t
th
e
borou
gh
clerk'sofficeforordinancespassedsubsequenttotheordinancecitedabove.
Note:sitedoesnotsupportInternetExplorer.Toviewthissite,CodePublishingCompanyrecommendsusing
one o
f
tfollo
wing
browsers:GoogleChrome,Firefox,orSafari.
T
h
e
K
od
ia
k
IslandBoroughCodeiscurrentthroughOrdinanceFY2022-06,passedNovember4,2021.3.
35.
03
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Realandpersonalpropertyexemptedfromtaxation|KodiakIslandBoroughCodePage8of8
TheKodiakIslandBoroughCodeiscurrentthroughOrdinanceFY2022-O6,passedNovember4,2021.
T
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e
K
od
ia
k
RodeoandStateFairAssociation;
cl
.
T
he
KodiakChamberofCommerce;and
B
or
o
u
g
h
Teleph
one:
(907)486-93003:A‘!AAAAAL‘C
AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 22 of 34
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AGENDA ITEM #2.b.Discussion on AS 3.45.030 (6) (e), Disabled Veteran Widow age allowance ...Page 23 of 34
KODIAK ISLAND BOROUGH
STAFF REPORT
FEBRUARY 24, 2022
ASSEMBLY WORK SESSION
Kodiak Island Borough
SUBJECT: Portland Loo MOA Discussion
ORIGINATOR: Borough Manager, Roxanne Murphy
RECOMMENDATION:
DISCUSSION:
ALTERNATIVES:
FISCAL IMPACT:
OTHER INFORMATION:
AGENDA ITEM #2.c.
Portland Loo MOA Discussion
Page 24 of 34
The Ci
ty
C
ou
nc
il
authorizedtheMemorandumofAgreement(MOA)withtheCityof
Kodiak theKodiakIslandBoroughforaHarborInfrastructureImprovementProject
during Janu
ary
13,2022,regularmeeting.
Plea
se
sig
n
andreturnbothoriginaldocumentstotheCityC|erk’soffice.Manager
Tven
ge
wil
l
thenexecutetheMOAandasignedoriginalwillbereturnedforyourfiles.
Of?ceoftheCi_t_XClerk
710MillBayRoad,Room110,Kodiak,Alaska99615
Roxan
ne
M
ur
ph
y,
BoroughManager
710 Mi
ll
Road
Kodiak
,
991
5
.§
2MichelleCMC
City Clerk
Tele
pho
ne
(907)486-8636IFax(907)486-8633
clerks
@city.
kodiak
.ak.us
D
ea
r
Ms
.
Murphy
:
Ja
n
u
ar
y
27,2022Si
n
ce
re
AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 25 of 34
AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 26 of 34
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A.WHER
EAS,
theneedforpublicrestroomstoaccommodateCruiseShip
passengers a
n
d
th
e
publicwasfirstidentifiedandrequestedataJointBoroughandCity
Work Session aCom
merc
ial
PassengerVesselExciseTax(CPV)fundedprojectin2020
and the proje
ct
wa
s
againidentifiedasacommunitypriorityduringtheCooperative
Relations Co
mmi
ttee
in2021;and
M
E
M
O
R
A
N
D
U
M
OFAGREEMENT
BE
TW
EE
N
THEKODIAKISLANDBOROUGHAND
THECITYOFKODIAK
FOR A HA
RB
OR
INFR
AST
RUC
TUR
E
IMPROVEMENTPROJECT
F.W
HE
RE
AS,
thetermsoftheagreementsetforthbelowdemonstratethepositive
and cooper
ative
relatio
nship
betweentheBoroughandCity,whichbenefitsthecitizens
common t
o
ttwogovernmen
ts,
visitorscommontothejurisdictionalareasofthetwo
governments
,
andotherimportantstakeholders;and
E.themaintenanceandoperationofrestroomsisoutsidetheBorough's
mission rangeofoperationsandisaservicepresentlyprovidedbytheCityand
Harbor o
t
h
e
r
visitorlocations;and
B.W
H
E
R
E
A
S,
in2020theCityCouncilacceptedCARESActfundingandpurchased
four LoopublicrestroomsfromMaddenFabrication;and
D.W
H
E
R
E
A
S,
themodularrestroomunitsaredesignedandequippedtofacilitate
safe effi
cien
t
24-hour/
year-round
operation;and
H.W
H
E
R
E
A
S,
thefacilitieswillbelocatedasindicatedintheattachedasExhibitA
and i byreference.
C.W
H
E
R
E
A
S,
thetotalcostforthisprojectforinstallationofmodularrestroomsis
esti
mate
d
tobe$232,190;and
G.W
H
E
R
E
A
S,
theBoroughandCitywishtodelineateresponsibilitiesassetupin
the a and
R
E
C
I
T
A
P
a
g
e
1of3
AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 27 of 34
.H._£._”..._3.1......
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__0 0:0 >:0 0..u.:_0m00:0 E0....m00>0_0:.0 0:0 :u..0.:m:_..u..00_.c0..u....:0m0.m_0_0_.c0000:_0000 0:0
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._m_u_tO
mc__u__:m_._m:o.omucmEU 9:>3 _um>oEQmucmUm_uE.cmu_mu._muc3.u.53>wucm?zouum.
c_mEoob.u._.E _m_:noE .6 co:m__3mc__ocmm%$£Q&:QEm?mu_mu_:.um_mucm.mc:mmc_mcm
acosumccou>..__::.6 co_u.m__3mc_\co:Smn_mE_mm_u:_u:__._u_r_>>SE03 mf 3m_aEou
.mmE__um..
Born:_uc:€mmEoobmEu__n:n_of.8?umamm__mmmmcmE newuusbmcou ._u::..___>>36
_._m:9_om.._uE>>mct?mm:__..:oScmEmm._m<V $0 E:UCm._O:.._m_>_mE._.
.2m>>oq EmEqo_m>m_uu_Eocoum m_u_>>m?m mhmzeom2:Eva:m_:o:m__.Bm:_
Eoobmm...w_m>>on_mEoo:mm.u__n:aQt mc_n_>oE .u._mg...
.35 2.....6 ._mmmcm_>_mg...ucmcmseom
.mmmcm_>_.u.__.:con:m>_..umtm __m;mE,....E$:m<2;...
.3m_n_Eoum_..um_oE
3:0 .u.Eoo.:.....E ._o..mm_u___n__mcoamm:mucmc3:_mE m::Emn_o c_B:_m_>_m_::_...__mzo._m#_.¢zo:.um_mu_oE:oEm :_..um._o._a8.mc_nc:..>n_u mSn_:.cou __m;m;m:o.om_m_._.<D m_>:uEu_m »zm__>_u$_w<">._._U ".0 m_::.m_mzo._mE 295%a>>o._._Em_$_u<m__E<._m=..._..mEom_E_.:mzo:<:_>__._”zo:<u_u__z_>_moz_6mmo._m:._225%”__mc_mBUAGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 28 of 34
The Borough agrees to andappearanddefendandholdharmlesstheCity,itselected
and appointed officials
,
a
g
e
n
t
s
,
officers,insurers,andemployees,fromandagainstanyandall
claims,damages,losse
s,
co
st
s
andexpenses,includingattorney'sfeesandexpensesincurred,
whether or not suit is f
i
l
e
andforinjuriestoortheftofproperty,includinglossofuse,injuries
to persons,including d
e
a
t
h
,
andfromanyandallotherclaims,suitsorliability,arisingfromor
related to the Boroug
h's
perf
orm
anc
e
underthisAgreement,including,butnotlimitedto
decisions and activitiest
a
k
e
n
bytheBoroughwithregardtofundingsourcestakenbythe
Borough with regard to sourcesortheprocessforappropriations.
This Agreemen
t
co
ns
tit
ut
es
theentireagreementbetweentheBoroughandtheCityastothe
matters stated h
e
r
e
i
n
.
Itsupersedesallpriororalandwrittenunderstandingsandagreements
as to such ma
tte
rs.
Itmaybeamended,supplemented,modifiedorcanceledonlybyaduly
executed writ
ten
inst
rum
ent.
ItshallbindtheBoroughandtheCity,itssuccessors,executors,
administrators
,
a
ss
ig
n
s
andlegalrepresentatives.
All prov
isio
ns
ofgrantagreementswiththeAlaskaDCCEDforCARESActfunding,Alaskaand
other a
g
e
n
c
i
e
s
forprojectsoutlinedinthisAgreementarehereinincorporatedasenumerated
herein.
This willbeterminateduponcompletionoftheproject,provided,however,that
Secti
on
6ofthisagreementshallsurvivetermination.
S
E
C
TI
O
N
7.ADDITIO
NAL
AGREEMENT:Roxan
ne
Mu
rph
y,
ManagerDate
Kodia
k
I
s
l
a
n
d
Boroug
h
S
E
C
T
I
O
N
9.ENTIREAGREEMENT:
By:
Michell
eCity Cle
rk
Mike ManagerDate
City o
f
S
E
C
T
I
O
N
8.TERMINA
TION:
By:
Alise Ri
ceBoroug
h
D
A
T
E
D
thedayandyearlastwrittenbelow.P
ag
e
3of3 A
tt
e
AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 29 of 34
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.I...AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 30 of 34
Ruund Island
‘&\n
Kodiak Thins’0"
Kndiak Water Egc\1.rsio?_k
I,‘
,-:0r'4'\
m unw a
mum a mu
r u-um AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 31 of 34
AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 32 of 34
AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 33 of 34
AGENDA ITEM #2.c.Portland Loo MOA DiscussionPage 34 of 34
KODIAK ISLAND BOROUGH
Meeting Type: ,r�i _ ��iZ� Date: Z Z 22
Please 13RINT your name legibly Please PRINT your name legibly
J
WORK SESSION
DATE 2- 14/2�-
SCOTT ARNDT ATTENDED ABSENT
JOSEPH DELGADO ATTENDED ABSENT
JARED GRIFFIN ATTENDED ABSENT
SCOTT SMILEY ATTENDED ABSENT
GEOFFREY SMITH ATTENDED ABSENT
JAMES TURNER ATTENDED ABSENT
AIMEE WILLIAMS ATTENDED ABSENT
MAYOR ROBERTS ATTENDED ABSENT