1977-38 Amending Chapter 3 Subchapter 1 Section 3 of the K.I.B. Code of Ordinances and Resolutions by Providing for the Assessment and Taxation of Mobile Homes1
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KODIAK ISLAND BOROUGH
ORDINANCE NUMBER 77 -38 -0
AN ORDINANCE OF THE BOROUGH ASSEMBLY OF THE KODIAK
ISLAND BOROUGH AMENDING CHAPTER THREE SUBCHAPTER ONE SECTION
rSREE OF THE KODIAK ISLAND BOROUGH CODE OF ORDINANCES AND
RESOLUTIONS BY PROVIDING FOR THE ASSESSMENT AND TAXATION OF
THATLWILLL REMAIN ONSIDERED
TO BE PERSONAL PROPERTY. HOMES
WHEREAS, Chapter 3, Subchapter -1, Section 3 of the
Kodiak Island Borough Code of Ordinances and Resolutions pro-
f vides Real Property and Personal Property and
WHEREAS, Section 29.53.040 of the Alaska Statutes pro-
vides for the taxation of Mobile Homes and Trailers as Real
Property except where expressly classified as Personal Property
by Ordinance.
NOW THEREFORE BE IT ORDAINED by the Borough Assembly
of the Kodiak Island Borough as follows:
Section 1. That Chapter 3, Subchapter 1, Section 3
of the Kodiak Island Borough Code of Ordinances and Resolutions
be the same as hereby ammended to read as follows:
Section 3.20.030, Definitions:
A. Personal Property: Includes all other property
j corporate real and incorporate real not specifically included
in Real Property and includes Mobile Homes, Trailers, House
Trailers, Trailer Coaches, and Camper Trailers not attached to
the land or connected to water, gas, electric or sewage
facilities.
B. Real Property: Includes not only the land itself
whether laid out in lots or otherwise, but also all buildings,
structures, improvements, fixtures of whatsoever kind, thereon
and also possessory rights and privileges belonging to or in
anyway appertaining thereto, and the word "Tract" includes all
lands, pieces or parcels of land which may be seperately asses-
sed together with fixtures and improvements thereon. The term
"Real Property" also includes Mobile Homes, Trailers, House
T railers, Double Wide Type Mobile or Modular Homes, Trailer
Coaches and similar property, used or intended to be used
for residential, office or commercial purposes and attached
to the land or connected to water, gas, electric or sewage
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facilities except those Mobile Homes and House Trailers which
are held for sale by persons engaged in the business of selling
Mob ile Homes.
Sect ice? This Ordinance shall be considered to have
full force as of 1 January 1978 for the purpose of
bee in
assessment and taxation for the 1978 tax year.
PASSED AND APPROVED THIS
By:
By:
Borough Clerk
DAY OF FEBRUARY,1978.
KODIAK ISLAND BOROUGH
First Reading: January 10, 1978
Second Reading and Public Hearing: . a, Mg'
g _ �.
Page Two, ORDINANCE No. 77 -38 -0