FY2022-18 Writing Off The Personal Property Delinquent Taxes And Accounts Recievable PenaltiesL
I Introduced by: Finance Department thru the Mayor
2 Drafted by: Finance Director
3 Introduced on: 05/19/2022
4 Public Hearing Date: 06/02/2022
5 Adopted on:06/02/2022
6 KODIAK ISLAND BOROUGH
7 ORDINANCE NO. FY2022-18
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9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH WRITING OFF
10 THE PERSONAL PROPERTY DELINQUENT TAXES AND ACCOUNTS RECEIVABLE,
11 PENALTIES, INTEREST AND FEES OF THOSE NON -COLLECTABLE ACCOUNTS
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13 WHEREAS, it is the desire of staff to have the Kodiak Island Borough's accounts to be current
14 and properly reflect the financial status of the Borough in Accordance with Generally Accepted
15 Accounting Principles; and
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17 WHEREAS, part of the routine practice to bring the accounts current in compliance with
18 Generally Accepted Accounting Principles includes classifying and writing off as uncollectible
19 those accounts determined to be uncollectible; and
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21 WHEREAS, the Kodiak Island Borough Code does not identify a specific method for writing off
22 delinquent accounts determined to be uncollectible; and
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24 WHEREAS, the Kodiak Island Borough Assembly has previously requested that accounts to be
25 written off be identified and the write-off of the accounts be approved by the Assembly by
26 ordinance; and
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28 WHEREAS, staff has compiled twelve personal tax accounts and one accounts receivable
29 account which have been determined to be uncollectable for various reasons; and
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31 WHEREAS, all resources to legally collect the delinquent tax accounts identified for write off
32 have been exhausted by staff.
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34 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
35 BOROUGH that:
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37 Section 1: The Borough Assembly approves this ordinance to write off $14,521.98 in the fiscal
38 year 2022 for twelve personal tax accounts and one accounts receivable per the
39 attached schedule A, which is incorporated herein by reference, and which
40 accounts have been determined to be uncollectable.
Base Tax Total $12,003.40
Penalties and Interest Total $1,387.15
Miscellaneous Fees Total $642.51
Accounts Receivable Total $488.92
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Kodiak Island Borough, Alaska Ordinance No. FY2022-18
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Section 2: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SECOND DAY OF JUNE, 2022
KODIAK ISLAN BOROUGH
ATTEST:
William Robert4, Mayor `
Nova M. Javier, Interim Worough Clerk
VOTES:
Ayes: Arndt, Delgado, Griffin, Smiley, Smith, turner
Absent: Williams
Kodiak Island Borough, Alaska
Ordinance No. FY2022-18
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