1984-25 Relating to the Exemption of Certain Personal Property( 1 1 1 ? '3 7
i
KODIAK ISLAND BOROUGH
ORDINANCE NO. 84 -25 -0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH RELATING TO THE EXEMPTION OF
CERTAIN PERSONAL PROPERTY.
The Kodiak Island Borough Assembly hereby ordains:
Section 1: That Chapter 3.20.080 (d) is deleted.
Section 2: A new Section 3.24.070 hereby reads as follows:
Chapter 3.24 070. All household furniture and effects (i.e. snow ma-
t chines, unlicensed ATVs, TVRO earth stations) and including non - commercial,
non - business,
the head of a
is exempt from property tax.
Section 3: That Chapter 3.24.080 hereby reads as follows:
3.24.080. Pursuant to AS 29.53.025 (b), fishing gear (i.e. nets, seines,
crab pots, long lines, trawls) and any or all associated paraphernalia util-
ized for commercial fishing is exempt from property tax.
Section 4: Be It Further Ordained that the Borough retains the power to
revert to restoring the ad valorem tax on household furniture and effects and
fishing gear in the event that
for municipal needs.
Sect i__ on 5: This ordinance
PASSED AND APPROVED this
Kodiak Island Borough Assembly.
ATTEST:
�B
II Borough C
First Reading, and Approval:
,i Second Reading, Public Hearing,
j Effective Date:
Recommended By:
non - agricultural, and non - income producing personal property of
family or householder
revenues from other sources prove inadequate
Ma
September 6, 1984
shall be effective upon passage and approval.
6th day of September 1984 by the
3, 1984
KODIAK ISLAND BOROUGH
By 4/hc # ( Z e yt2r
Borougty Iayor
June 5, 1984