1984-47 Relating to the Delegation of Authority to Review Untimely Senior Citizen Tax Exemption to the Borough AssemblyAN ORDINANCE OF THE KODIAK ISLAND BOROUGH RELATING TO THE DELEGATION
ASSESSORRITY TO REVIEW UNTIMELY SENIOR CITIZEN TAX EXEMPTION TO THE BOROUGH
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1 Section 1: A new Section 3.20.080(E) hereby reads as follows:
3 . 2 0.080(E). ( ). In the event that a claimant fails to apply for an exemp-
tion provided by AS 29 .53.020(e) by January 15 of the assessment year for
which the exemption is sought, but during the
8 same year, the Borough Assessor
for good cause shown may waive the claimant's failure to make timely applica-
tion for the exemption for that year and shall accept the II P application as if
timely filed subject to the provisions contained in AS 29.53.020(e).
Good cause shall include, but not necessarily be limited to:
1 Mistake
2 Inadvertence
3. Excusable neglect
Section 2. Effective Date. This ordinance shall become effective immediately
upon its passage and approval by the Kodiak Island Borough Assembly.
PASSED AND APPROVED this 20th day of 0
C O 1984 by
the Kodiak Island Borough Assembly.
II ATTEST:
KODIAK ISLAND BOROUGH
ORDINANCE NO. 84 -47 -0
KODIAK ISLAND BOROUGH
By
Deputy orough Mayor
By
Borough Cl
First Reading, Passage Date:
�4�embe r 6 1484
it Second Reading, Public Hearing Date: October 4
� 1984
Effective Date:
! Recommended By:
Prepared By: Borough Assessor /Chief A.. raiser
it
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