FY2021-35 Writing Off The Personal, Lease And Mobile Home Property Delinquent Taxes, Penalties, Interest And Fees Of Those Non-Collectable Tax Accounts.1
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Introduced by: Borough Manager through the Mayor
Drafted by: Finance Director
Introduced on: 04/15/2021
Public Hearing Date: 05/06/2021
Adopted on: 05/06/2021
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2021-35
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH WRITING OFF
THE PERSONAL, LEASE AND MOBILE HOME PROPERTY DELINQUENT TAXES,
PENALTIES, INTEREST AND FEES OF THOSE NON -COLLECTABLE TAX 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 ten personal, one mobile home and three lease property tax
account(s) which have been determined to be uncollectable for various reasons; and
WHEREAS, all resources to collect and locate valid addresses to the delinquent tax accounts
identified for write off have been exhausted by staff; and
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: The Borough Assembly approves this ordinance to write off $19,199.52 in the fiscal
year 2021 for ten personal, one mobile home and three lease tax account(s) per
the attached schedule A, which is incorporated herein by reference, and which
accounts have been determined to be uncollectable.
Base Tax Total $12,325.74
Penalties and Interest Total $55672.02
Miscellaneous Fees Total $15201.76
Kodiak Island Borough, Alaska
Ordinance No. FY2021-35
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Section 2: This ordinance is NOT of permanent nature and shall NOT become a part of the
Kodiak Island Borough Code of Ordinances.
Effective Date: This ordinance takes effect upon adoption.
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SIXTH DAY OF MAY, 2021.
KODIAK ISLAND BOROUGH
6 �
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William Roberts, Mayor
VOTES:
Ayes: Turner, Williams, Arndt, Dvorak, Smith
Noes:
Absent: Kavanaugh and Symmons
Kodiak Island Borough, Alaska
ATTEST:
Alise L� Rice, Clerk
Ordinance No. FY2021-35
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