FY2025-13 Writing Off The Personal Property Delinquent Taxes, Penalties, Interest, And Fees Of Those Non-Collectable Accounts1
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2025-13
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH WRITING OFF
THE PERSONAL PROPERTY DELINQUENT TAXES, PENALTIES, INTEREST AND FEES OF
THOSE NON -COLLECTABLE ACCOUNTS
WHEREAS, it is the desire of staff to have the Kodiak Island Borough's accounts to be current
and properly reflect the financial status of the Borough in Accordance with Generally Accepted
Accounting Principles; and
WHEREAS, part of the routine practice to bring the accounts current in compliance with
Generally Accepted Accounting Principles includes classifying and writing off as uncollectible
those accounts determined to be uncollectible: and
WHEREAS, the Kodiak Island Borough Code does not identify a specific method for writing off
delinquent accounts determined to be uncollectible; and
WHEREAS, the Kodiak Island Borough Assembly has previously requested that accounts to be
written off be identified and the write-off of the accounts be approved by the Assembly by
ordinance; and
WHEREAS, staff has compiled nine personal tax accounts which have been determined to be
uncollectable for various reasons; and
WHEREAS, all resources to legally collect the delinquent tax accounts identified for write off
have been exhausted by staff.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is not of a general and permanent nature and shall not become a part
of the Kodiak Island Borough Code of Ordinances.
Section 2: The Borough Assembly approves this ordinance to write off $15,190.98 in the fiscal
year 2025 for nine personal tax accounts per the attached schedule A, which is
incorporated herein by reference, and which accounts have been determined to be
uncollectable.
Base Tax Total $10,630.17
Penalties and Interest Total $3,959.67
Miscellaneous Fees Total $601.14
Effective Date: This ordinance takes effect upon adoption.
Ordinance No. FY2025-13
Page 1 of 2
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ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SISXTH DAY OF FEBRUARY 2025
KODIAK ISLAND BOROUGH
Scott Arndt, Borough Mayor
Introduced by: Borough Manager
First reading: 01/16/2025
Second reading/public hearing: 02/06/2025
VOTES:
Ayes: Griffin, Johnson, LeDoux, Smiley, Whiteside, and Ames
Noes: Sharratt
MMC,
h Clerk
Ordinance No. FY2025-13
Page 2 of 2
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