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1982-07 Amending Title 3 of the KIB Municipal Code in Regard to Property TaxesSections: KODIAK ISLAND BOROUGH ORDINANCE 82 -07 -0 AN ORDINANCE OF THE KODIAK ISLAND BOROUGH, KODIAK, ALASKA MENDING TITLE 3 OF THE KODIAK ISLAND BOROUGH MUNICIPAL CODE IN REGARD TO PROPERTY TAXES. WHEREAS, the current provisions of the code provide that the Assessor will handle all functions of property taxes from assessment through collection, and WHEREAS, the Finance Officer /Treasurer is responsible for billing, collection and all functions after the Assessor has certified the assessment roll. NOW THEREFORE BE IT ORDAINED that the sections of Title 3 be changed as follows: Chapter 3.20 REAL PROPERTY TAXES* 3.20.060 Final and supplement assessment rolls 3.20.085 Property tax billing 3.20.961 3.20.086 Correction of errors 3739 :949 3.20.087 City taxes 3.20.060 F. At such time as the assessment function of property taxes has been accomplished to include the appeal process to the Board of Review, the Assessor will furnish the Borough Treasurer a copy of the Certified Assessment Roll. 3.20.085 Property tax billing. The Treasurer, upon receipt of the certified assessment roll, and with the miliage rate established by the Assembly, will cause to produce property tax bills for all property owners of record. These tax bills will be mailed to the most recent address on file. 3:39:961 3.20.086 Correction of errors. A. Correction of Error in Billing of Penalty and Interest. When it is shown to the chief fiscal officer that a taxpayer has been billed erroneously for tax, tax penalt or interest because of administrative error by the municipality, the chief fiscal officer may adjust the tax bill accordingly. B. Correction of Errors in Assessment. When the assessor discovers that an error or omission has been made in a real or personal property assessment or billing, the assessor, upon receipt of proper documentation showing error or omission, may assess, bill, or rebill for such property. Taxable property which has been omitted from assessment for any year may thereafter be assessed and taxed for that year at any future time. C. All rights provided by this chapter, including but not limited to rights to appeal and times for making payments shall be reserved to rt,P npreon receivina a corrected assessment or tax bill as of the time the 7 q 7 1 I r 31-28 -949 3.20.087 City taxes. Taxes levied by the cities within the boundaries of the borough and collected by the borough shall be returned in full to the cities from for which collected as provided in Alaska Statutes 29.33.030. 3.20.110 Preparation of the foreclosure list. When the borough assembly elects to proceed under the Alaska Statutes to enforce the lien of taxes against real property, the assessor treasurer shall, within such time as the borough assembly directs,make up a roll in duplicate of all real property subject to foreclosure. The rolls shall show the name of each person appearing on the latest tax roll as the owner of tax delinquent property, a description of each property as it appears on the latest tax roll, the year or years for which the taxes are delinquent, the amount of delinquent taxes for each year and penalty and interest thereon accruing the day six months after the day of delinquency of taxes of the latest year. The eierk treasurer of the borough shall endorse on the roll , a certificate under his hard and the corporate seal, that it is a true and correct roll of the delinquent taxes of the borough for the years shown. The roll shall be known as the foreclosure list of the borough for the year in which it is made up, and the original of it shall be filed with the clerk of the borough and remain open to inspection by the public. 3.20.120 Publication of the foreclosure list. After the completion of the foreclusre list, the assessor treasurer shall, under the direction of the borough assembly, have published in the official newspaper of the corporation, or in a newspaper of general circulation in the borough designated by the borough assembly, a notice under the hand of the eierk treasurer of the borough setting forth that the foreclosure list of real property for the year, naming it, is complete and open for public inspection at the office of the borough, and that on a day certain not less than thirty days after the final publication, or posting, where posting is authorized of the notice, the foreclosure list will be presented to the superior court of judgement and order of same. 3.20.130 Notice of the foreclosure proceeding. A. On the day designated in the notice provided herein, a certified copy of the foreclosuL list together with a petition for judgement, shall be presented to the superior court. Notice of the foreclosure proceedings shall be given by four weekly publications of the foreclosure list in a newspaper of general circulation in the borough designated by the borough assembly. The first publication shall be made on the day of the filing of the list and petition. The price charged by the newspaper shall be at the rate provided by law. The publication of the foreclosure list is sufficient service on each person having an interest in the property. The bereegk -clerk treasurer shall, within ten days after the last first date of publication, mail to each person to whom a tract is assessed, at his last known address, a notice de- scribing the property and the amount due as stated on the foreclosure list. B. In the event there is no newspaper being published in the borough, the borough assembly may, instead of publication in the newspaper, post the notice and foreclosure list at the front door of the post office and three other conspicuous public places within the borough. The posting of the foreclosure list is sufficient service on each person interested in the property. However, if the notice is posted, the borough-clerk treasurer shall, within ten days after the posting, mail to each person to whom a tract is assessed, at his last known address, a notice describing the property and the amount due as stated on the foreclosure list. C. All persons owning or claiming interest in property included in the foreclosure list are charged with notice of the proceedings and of all steps thereunder. 3.20.140 Clearing delinquencies before sale. A. If the tax- eelleeter treasurer receives delinquent tax payments at least one week before the filing of the foreclosure list and petition, the tax- eeiieeter treasurer 'shall remove the property from both the list and the petition. 1 1 '1 1 7 2 1 B. During the publication or posting of the foreclosure list and up to the time of sale, a person may pay the taxes, together with the penalty and interest, and a proportionateshare of the costs of publication and foreclosure. The berengk -elerk treasurer shall make a notation of the payment of both the original delinquent tax roll and fore- closure list. 3.20.150 Notice of foreclosure list to lien holder. A. A holder of a mortgage or other recorded lien on real property may file, with the bereegk -elerk treasurer, a request that notice of a foreclosure list which includes the real property in which he has a lien be given to him. The request shall contain the name and address of the person filing it, the description of the property and the name of the owner, and the date after expiration of the lien, unless a further request for notice is filed. If the lien holder furnishes a duplicate of his request for notice, the eierk treasurer shall certify on it to the filing and return it to the person making the request. B. Whenever property described in the request for notice is included in a foreclosure list, the eierk treasurer shall sendwrittennotice by registered mail to the lien holder. At the time of mailing the, notice, the eierk treasurer shall note that fact in ink in the latest tax roll opposite the description of the property. The notation in the tax roll is prima facie evidence that the notice was mailed. Where the same lien holder has filed requests for notice on two or more properties included in a foreclosure list, one notice may be mailed covering all properties. 3.20.180 Effect of redemption. The receipt of the redemption money by the eierk treasurer operates to release all claims of the borough under the judgement of foreclosure to the property redeemed. The elerk treasurer, on receipt of the redemption money, shall immediately make the proper increase in the records of his office showing that the property has been redeemed from the sale of the borough and he shall deliver to the person redeeming the property, a certificate of redemption. The certificate shall contain a description of the property redeemed, the total amount paid, and the date of entry of the judgement and decree of foreclosure and sale. The certificate shall be signed by the e}erk treasurer and shall be filed by the redemptioner with the recorder who, on payment of the recording fee, shall enter the certificate in the proper records of his office. The clerk of the court shall then file the certificate of redemption as part of the judgement roll in the foreclosure proceedings. 3.20.190 Notice of expiration of redemption. Not earlier than thirty days before the expiration of the redemption period, the eierk treasurer shall publish a redemption period expiration notice. The notice shall contain the date of judgement, the date of expiration of the period of redemption and a warning to the effect that all properties ordered sold under the judgement, unless redeemed, shall be deeded to the borough immediately on expiration of the period of redemption and that every right or interest of any persca in the properties will be forfeited forever to the borough. The notice shall be published once a week for four consecutive weeks in a newspaper of general circulation distributed within the borough. The clerk treasurer shall send a copy of the published notice by certified mail to each record owner of property against whom a judgement of foreclosure has been taken. The notice will be mailed within five days of first publication to the last address of record of the property owner. The right of redemption expires thirty days after the date of first publication of the notice. Section: Chapter 3.24 PERSONAL PROPERTY TAX* 3:44:949 Personal -property - deeels. -► Z 2 1 B -- Definitions: -- Whenever- the - term- uvehiele - is - used - in - this - seetien, it- ine &ndes- aireraft7 mobile homes; - beats -and - pick -np- campers. -- Exceptions: - The -previsions -ef -this - seetien - shah- net -apply te-vehieies- which- are - owned -by- the - state -ef- Alaska - er - any peiitieai - sab - divisien- thereof- er -by- the- U7 -Sr- Government : -- fn additien7 vehie +es - which - are registered- with- the - State - Department -ef- Revenue sha +1 - be - exempt - from - this seetien. 8 - - -Perm- and - Display -ef- Deems: -- The- deea}ls -design -and - materiea may -be - chosen -by- the- assesserls -office -ef -the - berenghr- -Saeh- decal - shah - be placed -in -a- prominent- and - visible -p +ace -ef- the- vehieler - - in - the - ease - ef - a trailer,- pick- np-eamper- and -beat; -it- must -be- displayed - en - the - right side - ef the -front -er -+f -ne -window-is -available7 -en -a -preminent -p+aee -en the -right -hand -side -ef -the -vehteleT - -*n -the -ease-ef-an-eireraft7 -the-deea1 must - be- disp *ayed -en - the -left -side -ef -the -vertical - stabilizer. H:-- TransferabEe- and- Nentransferabi.e: -- The- deea *s issued - ender - the previsions -ef -this - seetien- sha11 -net -be - transferab *e- from - one vehie *e - te another: -- However,. -any - person- er- bnsinese- who - soils - er - otherwise disposes - ef a- vehicle- with -a- decal- en -it- may - leave- the- deeal such vehieie. P- - -Time -of - Affixation. - -- Such- deeaas- must -be -affixed -te -the - subject property -ne- later -than -April -IS of -eeeh -year. -- Penalty:-- Paiinre -en - the - part -ef -a- person -er- business - te - affix the - deea & -te -the - required- vehie+es -wi & &- sub ?eat -the -person -er- nosiness -te a-fine -ef -net -less -than -twenty -five -deilare -ner-nere -then-one-hundred dollars -for- each - vehicle -en- which- the - decal has - net - been - affixed. PASSES AND APPROVED by the Kodiak Island Borough Assembly on this 4th day of March , 1982. ATTEST: By Borough Cler Page 4 ORD. 82 -07 -0 ...._Aaz Effective Date: March 4. 1982 Recommended by: Finance Officer KODIAK IS • BOROUGH By First Reading and Approval: February 4. 1982 ugh Second Reading, Public Hearing, Passage: Marrh 4 19x9