11/17/1964 SM1 w r 1 7
KODIAK ISLAND BOROUGH
SPECIAL MEETING - NOVEMBER 17, 1964
The meeting was called to order in the courtroom by co- presiding officer Wilton White
at 7:50 p.m.
PRESENT ABSENT
White
Brechan
Alexander
Pace
Wright
Also present, Chairman Powell, Attorney Madsen, Assessor Fremlin and Appraiser John Cole.
The purpose of this special meeting was to discuss the Borough Tax Program.
Chairman Powell gave his views of the personal property taxation program as required by
state law. He recommended that the Borough Assembly follow the advice of the Borough
Attorney and that the Assembly take this opportunity to review the entire tax program.
Attorney Madsen gave his legal opinion on various questions under consideration.
A general discussion followed.
Assemblyman Pace moved that the Borough Attorney be advised to revise the present
Ordinance 64 -2 to include the assessment and collection of personal property.
Assemblyman Alexander seconded. A vote of this motion was taken and approved unani-
mously.
Attorney Madsen discussed the City Sales Tax and how it affects the Borough and the
City when the Borough assumes all duties of taxation and collection January 1, 1965.
Assemblyman White asked Attorney Madsen to read the new Ordinance 64 -6 amending Ordinance
64 -2 providing for taxation and assessment of all real and personal property.
The first reading of Ordinance 64 -6 was read in its entirety by Attorney Madsen.
The due date of taxes was brought up. After discussion, it was agreed by all present
that the first payment shall become due August 15 - the second due October 15.
Assemblyman Alexander moved that the Assembly adopt Ordinance 64 -6 as corrected.
Assemblyman Pace seconded this motion.
Assemblyman Brechan questioned the word ordinance versus resolution as used in regard
to the setting of the millage rate.
After discusseion of this point, the question was called for, a voice vote taken and
approved unanimously.
Assemblyman White expressed his feelings regarding personal property taxation,which
were that its- .+effect'could 'be .detriinental - to Kodiak.
Chairman Powell stated that as this program is refined, less enequities will exist
and that it will relieve some of the burden from the individual home owner, thus
broadening the tax base.
Attorney Madsen read a paragraph from the Assessors Manual and it was agreed to change
the wording in the Ordinance regarding setting of millage rate to read by resolution
instead of by Ordinance
Since there was no further business to transact, the meeting was adjourned at 9:15 p.m.
Respectfully submitted,
Howard G. Fremlin
Borough Assessor