1984-24 Amending the Property Tax Due Dates and the Delinquency Dates.), fl •) 1
WHEREAS, the majority of property taxpayers of the Kodiak Island
Borough are either fishermen and /or companies or individuals that furnish
goods or services to the fishing community; and
WHEREAS, the present property tax due date is traditionally at the
height of the fishing season and many fishermen are out at sea.
NOW, THEREFORE, BE IT ORDAINED that the property tax due date and
the delinquency dates are changed as follows:
3.20.088 Tax due dates and delinquency. Taxes are due when billed. If
payment is by a single payment, such payment must be received in the BorougW
Finance Office on or before October 15th. Taxes levied in any given year may
be paid in two equal installments. Tae- €4wst -ka4- of -i:ke- taxes- thms4evied
004- be- 9de -eR -the If the taxpayer elects this option then the first half is
due in the Borough Office on or before the fifteenth day of August in the year
in which the taxes are levied. and- awe- del4RNdeRi;- 4€- Ret- Nakd- by- i;he- s4xi;eeRi;k
day- ef- Septes+bew- a € -that-yeaw The second half of the taxes thus levied is due
on or before the fifteenth day of 8etebew November in the year in which the
taxes are levied. and- awe -del• Rquelit- 4 €- Ret- pa #d -by- the- s4xteeRtb- day -e€
9ei;ebew- a € -that-yeaw If the annual levy is made on or after the first day of
June, the borough assembly may by resolution establish a later delinquency
date. Taxes normally become delinquent after the dates mentioned above.
First Reading and Approval: May 3, 1984
ATTEST:
1
:oroug =`
Effective Date: June 7, 1984
Recommended By: Lorna Arndt
Drafted By: Finance Director
KODIAK ISLAND BOROUGH
ORDINANCE 84 -24 -0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH AMENDING THE PROPERTY TAX
DUE DATES AND THE DELINQUENCY DATES.
PASSED AND APPROVED this 7th day of June , 1984.
KODIAK ISLAND BOROUGH
By
Bor gh Mayor
Second Reading, Public Hearing, Passage: June 7, 1984