FY1964-6 Annual Budget AmendmentKODIAK ISLAND BOROUGH
ORDINANCE No. 64- 6
An ordinance of the KODIAK ISLAND BOROUGH, Kodiak,
Alaska, amending Ordinance No. 64 -2, which is an ordinance provid
ing for the assessment and levy of taxes upon real property withi
the Borough's corporate limits by providing for the assessment an
levy of taxes upon real and personal property within the Borough'
corporate limits.
BE IT ORDAINED BY THE BOROUGH ASSEMBLY OF THE KODIAK
ISLAND BOROUGH THAT ORDINANCE NO. 64 -2 PASSED BY THE KODIAK ISLAN
BOROUGH ASSEMBLY ON MARCH 5, 1964, BE AND THE SAME IS HEREBY
AMENDED BY THE ADDITION OF THE FOLLOWING SECTIONS.
STATE LAW ADOPTED
The laws of the State of Alaska relating to the asses
ment and levy of taxes upon real and personal property within the
boundaries of first and second -class boroughs and first class
cities are hereby expressly incorporated in this Article as if set
forth in full herein.
PROPERTY SUBJECT TO TAX, DEFINITIONS,
METHOD OF ASSESSMENT
Property subject to tax. All real and personal prop-
erty within the KODIAK ISLAND BOROUGH and not expressly exempted
by the Borough through ordinance, shall be subject to annual
taxation at a rate not to exceed three percent (3%) of its full
Page One, AMENDMENT TO ORDINANCE NO. 64- 2
and true value in money as assessed on the first day of January
of the assessment year, said tax to be used for Borough purposes
and for such other purposes as are or may be authorized. Resolt
tion of the Borough assembly heretofore or hereafter passed, shat)
control and fix the rate of levy, the date of equalization of
taxes, and the date when the taxes shall become delinquent.
DEFINITIONS
Personal property shall include all other property,
corporeal and incorporeal, not specifically included within real
property.
PROPERTY EXEMPTED FROM TAXATION
The following described properties shall be exempt
from any and all taxation otherwise imposed under the foregoing
sections:
Page Two, AMENDMENT TO ORDINANCE NO. 64 -
(a) All property belonging to the United States of
America,tthe State of Alaska, the Kodiak Island
Borough, the City of Kodiak or any other incorpori
ated city lying and being within the boundaries
of the Kodiak Island Borough.
(b) All property used exclusively for religious,
educational or charitable purposes, such property
used for religious purposes to be deemed to inclu
the residents of a pastor, priest or minister of
such religious organization and to further includ
all other property of such organization not used
for business, rent or profit. Property of any
religious, educational or charitable organization
from which the organization derives any rentals
or profits shall not be exempt. Unimproved or
vacant real property of any such organization
which is not currently used for religious, educa-
tional or charitable purposes, shall be deemed to
be property held or used for profit, unless by
deed restriction or otherwise the real property
has been effectually dedicated to future use for
religious, educational or charitable purposes
only and cannot be sold or used for any other pur
poses.
(c) The property of any organization which is not
organized for business purposes and whose member-
ship is composed entirely of veterans of any wars
of the United States as recognized and chartered
by the Congress of the United States, and the
property of the auxiliary of any such organizatio
Property of any such veterans organization or
auxiliary from which the organization derives any
rentals or profits shall not be exempt.
(D) All household furniture and effects of the head
of a family or a householder.
LIABILITY FUR TAXES ON PERSONAL PROPERTY
The owner of personal property assessed is personally
liable for the amount of taxes assessed against his personal
property, and the tax, together with penalty and interest, may
be collected when due and a personal action brought in the name
of the Borough against the owner.
This remedy is not exclusive and the lien of personal
property taxes may also be enforced by distraint and sale of the
personal property of the person assessed.
If the tax on personal property is not paid when due,
demand shall first be made of the person assessed for the amount
of the tax, penalty and interest which demand shall be in writin,
addressed to the person whose name appears on the last assessment
roll as the owner of the property describing the personal proper-
ty assessed and the amount of the tax, penalty and interest and
demanding that the same be paid within ten (10) days after the
date of service of the Notice either personally or by registered
mail.
If the tax is not paid atthe expiration of the ten
(10) days after notice then the seizure, levy, distraint and sal
shall be made by virtue of a Warrant issued by the Borough Clerk
Page Three, AMENDMENT TO ORDINANCE NO. 64 -2
I , t
to a police officer authorized to execute Warrants within the
Borough directing him to immediately seize, levy upon, distraint
and sell the personal property of the person assessed upon which
the tax was levied provided that said sale shall be made at publi
auction after at least ten (10) days notice has been given of
such sale by posting or publication. If the property sold is not
sufficient to satisfy the tax, penalty and interest and costs an
expenses of sale, the Warrant may authorize the seizure, levy,
distraint and sale of other personal property of the person
against whom the tax was assessed, sufficient to satisfy the tax
with penalty, interest and costs of sale.
METHOD OF ASSESSMENT
All taxable property must be assessed at its just an
fair value as of the first day of the monthcf January of the
assessment year. All assessments shall be equal and uniform and
based upon the actual value of the property assessed. Taxes
levied in any given year may be paid in two (2) equal install-
ments. The first half of the taxes thus levied shall be due on
the .1'5tht: day of :Aailp in the year in which the taxes are levied.
The second half of the taxes thus levied shall be due on the :15
day of October • in the year in which the taxes are levied. If
the annual levy is made on or after the first day of June, the
Borough Assembly may by resolution, establish a later due date.
The Assessor shall complete the listing for the annu•1
assessment roll of all real and personal property within the
corporate limits of the Borough before the first day of April o
that assessment year.
Page Four, AMENDMENT TO ORDINANCE NO. 64- 2
, ' 1 '7
Personal property assessment return.
Every person shall submit to the Borough Assessor a
personal property return of any property owned by him, or in whic
he has an interest, and of the property .Amid or controlled by
him in a representative capacity, in the manner prescribed, which
return shall be based on property values existing as of the first
day of January of the year for which the return is made. The per-
son making the return in every case shall state an address to
which all notices required to be given to him under this section
may be mailed or delivered. The return shall show the nature,
quantity, description, amount and value of all personal property,
the place where the property is situated, and said return shall be
in such form and include such additional information as the
Borough Assembly may prescribe, and shall be signed and verified
under oath by the person liable, or his or its authorized agent
or representative. Said return shall be filed on or before the
fifteenth day of February of each tax year. The Borough Assesso
may, by notice in writing to any person by whom a return has bee
made, require from him a further return containing additional
details and more explicit particulars, and upon receipt of the
notice, that person shall comply fully with its requirements
within thirty (30) days.
In the event of any person failing, refusing or neg-
lecting to make or file said personal property return of propert
owned by him, as required herein, the Assessor shall make an
assessment which shall be as fair and equitable as he is able t
make from the best information in his possession concerning said
property.
Page Five, AMENDMENT TO ORDINANCE NO. 64- 2
Penalties
Any person failing to submit a property tax return
or addttional information in regard tothere shall be deemed gui
of a misdemeanor.
?uolished:
"rirst Reading and Approval :sated: .cvember 17, 1964
Second =.ea: :r. an:: Approval Late:
Passed By the r :ociak Isla^ orousr. Assembly of
Kodiak, Alaska on o:.e 3 day of Ce. .. Fr-' ,1964.
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Cif L S A. ri: LLL
SS_.7L n. 7 7 :.‘r
Page Six, AMENDMENT TO ORDINANCE NO. 64- Y