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
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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.
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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.
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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