1972-27 Amending Chapter 3 Providing for Assessment and Taxation of Mobile Homesi�
KODIAK ISLAND BOROUGH
ORDINANCE NUMBER 72 -27 -0
�jAN ORDINANCE OF THE BOROUGH ASSEMBLY OF THE KODIAK
ISLAND BOROUGH AMENDING CHAPTER THREE SUBCHAPTER ONE SECTION
'THREE OF THE KODIAK ISLAND BOROUGH CODE OF ORDINANCES AND
RESOLUTIONS BY PROVIDING FOR THE ASSESSMENT AND TAXATION OF
,1MOBILE HOMES AS REAL PROPERTY AND DEFINING THOSE MOBILE HOMES
THAT WILL REMAIN CONSIDERED TO BE PERSONAL PROPERTY.
WHEREAS, Chapter 3, Subchapter 1, Section 3 of the Kodiak
!Island Borough Code of Ordinances and Resolutions provides Real
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!; ;Property and Personal Property and
j WHEREAS, Section 29.53.040 of the Alaska Statutes pro -
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,ivides for the taxation of Mobile Homes and Trailers as Real
�j;Property except where expressly classified as Personal Property by
liOrdinance.
ji NOW THEREFORE BE IT ORDAINED by the Borough Assembly of
,ithe Kodiak Island Borough as follows:
Section 1. That Chapter 3, Subchapter 1, Section 3 of
the Kodiak Island Borough Code of Ordinances and Resolutions be int
the same as hereby amended to read as follows:
! "Section 3, Definitions:
A. Real Property: Includes not only the land itself
�� whether laid out in lots, or otherwise, but also building, struct-
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urea, improvements, fixtures of whatsoever kind, thereon, and also]
possessory rights and privileges belonging to or in any way
appertaining thereto, and the word (Tract) shall include all lands,, .
pieces or parcels of land which may be separately assessed to-
gether with fixtures and improvements thereon. The term Real Prop-
erty shall also include Mobile Homes, Trailers, House Trailers,
Double -wide type Mobile or Modular Homes, Trailer Coaches and
similar property, over the width of 14 feet excluding manufacturer
designed "tip -out" or "slide -out" attachments and other "lean -tos"
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or attachments not exceeding 120 square feet of area, used or in-
tended to be used for residential, office or commercial purposes
and attached to the land or connected to water, gas, electric or
sewage facilities except those Mobile Homes and House Trailers
which are held for sale by persons engaged in the business of sell
Iing Mobile Homes and those situated in Mobile Home Parks, which
Page One, ORDINANCE No. 72 -27-0
b classified as Personal Property.
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shall e
B•. Personal Property: Includes all other Property
included in �I
Corporate Real and Incorporate Real not specifically nc Trailers,
Real Property and includes Mobile Homes, Trailers, House
Trailer Coaches and Camp Trailers 14 feet or less in width exclud-
ing manufacturer designed "tip -out" or "slide -out" attachments
and "lean -tos" or other attachments not exceeding 120 square feet
11 Mobile Homes, Trailers, House Trailers, Trailer
1lin area and a Trailer
,ICoaches, Double -wide type Mobile,or Modular Homes and Camp
i ardless of size, which are situated in a
including attachments reg
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licensed Trailer Park or Mobile Home Park."
itSection 2. This ordinance shall be considered to a
I� anuar y 1973 for the purpose of assess-
been in full force as of 1 J
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1 t and taxation for the '1973 tax year.
men
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1973. 4
i, '� DAY OF JANUARY ,
PASSED AND APPROVED THIS �_
i
%I KODIAK ISLAND BOROUGH -
r f.
By. airman
Bye Presi ing 0 cer
ATTEST:
n gg rough Cler
First Reading: December 7th, 1972 January 4th, 1973
Second Reading and Public Hearing:
Page Two, ORDINANCE No. 72 -27 -0