1988-30 Amending KIB Code 3.20.088, Tax Due Dates and Delinquencyand shall become a part of the Code of Ordinances.
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
borough finance office on or before October 15th. Taxes levied in any given
'year may be paid in two equal installments. If the taxpayer elects this option
then the first half is delinquent unless it is delivered to (DUE IN) the
borough office on or before the fifteenth day of August in the year in which
the taxes are levied. The second half of the taxes thus levied is delinquent
unless it is delivered to the borough office (DUE) on or before the fifteenth
day of November in the year in which the taxes are levied. 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 in this section.
ATTEST:
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY
AMENDING KIB CODE 3.20.088, TAX DUE DATES
AND DELINQUENCY
BE IT ORDAINED by the Kodiak Island Borough Assembly that:
Section 1. This ordinance is of a permanent and general nature
Section 2. Section 3.20.088 is amended to read:
PASSED AND APPROVED THIS 1st DAY OF DECEMBER, 1988.
Ordinance No. 88 -30 -0
Pane 1 of 1
KODIAK ISLAND BOROUGH
ORDINANCE NO. 88 -30 -0
By: Mayor Selby
Recommended by:
Borough Attorney
Introduced: 10/20/88
Public Hearing: 12/01/88
Adopted: 12/01/88
KODIAK ISLAND BOROUGH
Borp$gh Mayor