1989-10 Amending KIB Code by Adding Section 3.20.080(F) Property Exempted FromAN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY AMENDING
KIB CODE BY ADDING SECTION 3.20.080(F),
PROPERTY EXEMPTED FROM TAXATION
WHEREAS, the Kodiak Island Borough is authorized by AS
29.45.050(f) to exempt from taxation those improvements, repairs and exterior
renovations that enhance the aesthetic quality and exterior appearance, and
WHEREAS, the tax revenues lost by allowance of this exemption are
offset by the increased asthetic value to the exemptee, all adjacent
properties, and the community as a whole, and
WHEREAS, it is in the best interest of the community to assist in
whatever way possible, the improvement and investment in our community;
NOW, THEREFORE, BE IT ORDAINED by the Kodiak Island Borough
Assembly that:
Section 1. This ordinance is of a general and permanent and shall
become a part of the KIB Code of Ordinances.
Section 2. Section 3.20.080 is amended by adding a new section to
read:
F. The increase in assessed value of improvements to real property if
an increase in assessed value is directly attributable to landscaping, or new
maintenance, repair, or renovationof an existing structure, and if the
alteration, maintenance, repair, or renovation, when completed, enhances the
exterior appearance or aesthetic quality of the land or structure. An
'.exemption may not be allowed under this subsection for the construction of an
improvement to a structure if the principal purpose of the improvement is to
increase the amount of space for occupancy or nonresidential use in the
structure or for the alteration of land as a consequence of construction
activity. An exemption provided in this subsection may continue for up to
four years from the date the improvement is completed, or from the date of
approval for the exemption by the local assessor, whichever is later.
ATTEST:
PASSED AND APPROVED THIS 20th DAY OF APRIL, 1989.
Ordinance No. 89 -10 -0
Page 1 of 1
KODIAK ISLAND BOROUGH
ORDINANCE NO. 89 -10 -0
By: Mayor Selby
Recommended by:
Borough Assessor
Introduced: 3/16/89
Public Hearing: 4/20/89
Amended: 4/20/89
Adopted: 4/20/89
Kodiak Island Borough
rough Mayor
'M C C C j e
&,eliding Of lcer
Norksneet
KODIAO ISLAND BOROUGH
Mad Year Fiscal Year 1 9 8 9
aid to Mid-Year Budget review
alaaatatla11a14411**BaNaa 1114l NNii aN aNafaNA11fa11afaip******11A11aa 1N1Na1tlila11a 11A11aNa1aNHH
Revenues: —'
335 - Rae Fish Tax 950.000 0.00 950.000,00 0.000 362,340 1,312,340 State Supplemental App,
368 - Salt of Apps . 6,000 Ale of Maps
Expenditures:
139 - Consolidation Committee 14,000 1,138.88 12,861.12 8.135 0
140-Legislative
Travel
Dues books 6 Periodicals
141 -Legal Services 85,720 29,274.65 56,445.35 34.151 0 85,720
142-0 6 RA Luton 3,780 2,879.22 900.78 76.170 0 3,780
143-Mayor 125.370 71,212.17 54,157.83 56.802 4,600 129,970
Telephone 1,500
Travel 2.000
Equipment 1,100
144 - Clerk
Records Pamper
Telephoto
Travel
Contractual Svcs
Equipment
Activity Activity
Current to Date CFY as a 2 Proposed Detail Aevased Masc
Action Budget 4 7/12th Yr 4 Balance of Bud Change of Change budget Remark
145-finance 245,560 135,341.25 110,218.75 55.115 0
146 - Assessing 169,610 98,551.23 71,05877 58.105 9,000
Office Supplies
Rtcrul tment /Re locatoon
147 - Community Development 312.470 771,067.49 141,402.51 54.747 0
148 - Engineering 195,060 64,746.61 130,313.39 33.193 035,7007
Construction Inspector
Allocated to Projects
149-Data Services
Programmer
Programmer /Analyst
Computer Operator
MacMmery 6 Equipment
Reclultmemt /kleatseR
50,000 48,323.91 1,676.09 96.648 10,000
189,830 111,998.29 77,831.71 58.999
5368,340.00
178,520 75,055.48 103,464.52 42.043 (6,300)
7,000
3,000
12,500 202,330
(2,0001
500
2,500
7.500
4,000
245,560
178,610
3,000 Maps
6,000 Change a Assessors
20.500
(56,200)
(15,000)
(7,000)
(8,000)
7,200
14,500
1 4,000
60,000
312,470
159,360
170,220
Filing Cabinet
FAX Machine 6 Peg's Coq
Bil Re ith
Fin Cop 4500; other 270(
Expenditures and
Solid Waste Data fro. Mayor 1 -31 -89
Current to Date CFY as a I Proposed Detail Revised
Transfers out Budget * 7/12th Yr m Balance of Bud Change of Change Budget
Revenue
341-13 Collection, Commerical 183,000
Dump Fees 1105,000)
Transfer 140,000
Transfer from Land Salt 30,000
Surplus Equip Sale 20,000
Expenditures
Contracted Services 178,425
Equipment 20,000
Maintenance 15,000
N.zardous Waste Removal 30,000
Contracted Services 14.575
Sages 10,000
Transfer fro. -
040 Land Salt
Transfer to -
044 School Iprovenents 90,000.00
Recapitulation of transfers from
Land Sale Funds
90,000.00
6268,000.00
1268,000.00
Recapitulation of transfers to
Capital Projects - various (044)
044 -200 Asbestos Abatement Grant 70,000.00 Asbestos Abatement Grant 70.000.00
Asbestos Rtmpval 80,000.00 Asbestos Removal 80,000.00
School Improvements 90,000.00 Bayvies firenouse project 10,000.00
Schaal Sate Acquisition 400,000.00 City Campgrounds 10,390.00
School Improvements 90.000.00
6640,000.00 School Site Acquisition 400,000.00
1660,390.00
150 - Economic Development
151 - Resource Manager
Resource Manager
Workers Cap
30.000 4,032.07 25,967.93 13.440 0
56,410 32,796.61 23,613.39 58.140 5.000
152 - Facilities 52,760 36,884.28 15,875.72 69.910 0
153 - Health i Sanitation 516,000 479,096,11 36,903.89 92.848 0
154 -Education Support 186,700 185,215.00 1,485.00 99.205 0
156 - General Administration 366,810 273,660.29 93,149.71 74.605 50,900
Switchboard operators
Continuing education
Auto Repair 6 Maint
Audit
Insurance
164 - Emergency Preparedness 20,000 26,589.37 (6,589.37)132.947
Machinery I Equipment
Total Expenditures 2,798,600
Total Expenditures
and transfers
1 4,000
62,000
3.500
1,500
6,000
1,500
2,400
25,000
16,000
14,000
169 - Operating Transfers to 2,726,500 1,838,500.00 888,000.00 47.431 306.340
044 - Blags $ Grounds 15,390
- City Campgrounds 10,390
- Bayside Fire Equipment 5,000
047 - Capital Projects Grants 13,350
- S01id Waste Construction 13.350
6 I Conv 6 Visitors Bureau 1,500
1,500
054 - Solid Baste 140,000
057 - Bldg, B Grounds 136,100
- 618 (MP Apartments 20,000
- Insurance Sch Bldgs 78,000
- Boro Bldg - Meat 1,500
- Boro Ildg - Neat Controls 6,600
- Boro Bldg - Neat System 16,000
- Soro Bldg - Records area 5,700
- Boro 8161 - Farts 2,000
- Boro Bldg - Program area 6,300
Total Transfers 2,726,500 306.340
30,000
61,410
52,760
516,000
186,700
417,710
34,000 Tsunami Siren
3,032,840
15,390
140,000
136,100
5,525,100 3,686,362.91 1,838.737.09 66.720 368.340 5,193,440
60880 Audit
Prt - audit vora
08 9