O-84-25KODIAK ,ISLAND BOROUGH
ORDINANCE NO. 84-25-0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH RELATING TO THE EXEMPTION OF
CERTAIN PERSONAL PROPERTY.
The Kodiak Island Borough Assembly hereby ordains:
Section 1: That Chapter 3.20.080 (d) is deleted.
Section 2: A new Section 3.24.070 hereby reads as follows:
Chapter 3.24.070. Ail household furniture and effects (i.e. snow ma-
chines, unlicensed ATVs, TVRO earth stations) and including non-commercial,
non-business, non-agricultural, and non-income producing personal property of
the head of a family or householder is exempt from property tax.
Section 3: That Chapter 3.24.080 hereby reads as follows:
3.24.080. Pursuant to AS 29.53.025 (b), fishing gear (i.e. nets, seines,
crab pots, long lines, trawls) and any or all associated paraphernalia util-
ized for commercial fishing is exempt from property tax.
Section 4: Be It Further Ordained that the Borough retains the power to
revert to restoring the ad valorem tax on household furniture and effects and
fishing gear in the event that revenues from other sources prove inadequate
for municipal needs.
Section 5: This ordinance shall be effective upon passage and approval.
PASSED AND APPROVED this
Kodiak Island Borough Assembly.
6th day of September , 1984 by the
KODIAK ISLAND BOROUGH
ATTEST:
Boroughs/Mayor
First Reading, and Approval:
Second Reading, Public Hearing,
Effective Date:
Recommended By:
May 3, 1984
:
September 6, 1984
June 5~ 1984