FY2019-05 Writing Off The Property Taxes, Penalties, Interest And Fees Of Those Mobile Homes Which Were Abandoned And/Or Demolished1
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Introduced by: Borough Manager
Drafted by: Finance Director
Introduced on: 06/21/2018
Public Hearing Date: 07/05/2018
Adopted on: 07/05/2018
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2019-05
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH WRITING OFF
THE PROPERTY TAXES, PENALTIES, INTEREST AND FEES OF THOSE MOBILE HOMES
WHICH WERE ABANDONED AND/OR DEMOLISHED.
WHEREAS, the State of Alaska does not require title registration and ownership transfer
notifications for mobile homes (also known as manufactured homes) which makes identification
of owners difficult, and
WHEREAS, various mobile home parks in the Borough have had abandoned mobile homes
which were demolished, and
WHEREAS, in 2016 the property which contained the mobile home park known as Jackson's
Mobile Home Park was sold and the new owner(s) of the property did not continue to rent space
on the property to mobile homes; and
WHEREAS, the mobile homes in the former Jackson's Mobile Home Park were either
relocated, abandoned and relocated or abandoned and demolished; and
WHEREAS, the Borough may or may not know the legal owners or mailing addresses of the
abandoned or demolished mobile homes due in part to the lack of title requirements for mobile
homes within the State of Alaska; and
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.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT, the Borough Assembly approves this ordinance to write off $81,834.74 in the
fiscal year 2018 for 38 delinquent mobile home property tax accounts per the attached schedule.
Base Tax Total $47,129.22
Penalties and Interest Total $32,198.70
Miscellaneous Fees Total $2,506.82
Section 1: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2019-05
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Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS FIFTH DAY OF JULY, 2018
KODIAK ISLAND BOROUGH
Daniel A. Rohrer, Mayor
ATTEST: %A A
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Nova M. Javier, MMC, Cl4k
UNANIMOUS VOTE:
Ayes: Crow, Kavanaugh, Schroeder, Skinner, Smiley, Van Daele
Kodiak Island Borough, Alaska
Deletion — Red, Strikeout
Insertion — Bold, Blue, Underlined
Ordinance No. FY2019-05
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