1974-12 Relating to Collection of Personal Property Taxes'? 1 I 1 2 1 1
KODIAK ISLAND BORO.CE
ORDINANCE DER 7 4 -12-0
AN ORDINANCE RELATING TO THE COLLECTION OF PERSONA, PROPERTY
TAXES AND THE F1NF'OIOMIENT OF TAX LIENS.
The KODIAK ISLAND BOROUGH ASSEMBLY hereby ordains:
*Section 1. Section 2 of Subchapter 2,
Chapter 3 of the Kodiak Island
Borough Code of Ordinances is amended to read:
Section 2. LIABILITY FOR AND
TAXES. COLLECTION OF PERSONAL PROPERTY
(a) The owner of personal
Property assessed is personally
liable for the amount of taxes assessed against his property.
The tax, together with penalty and interest, may be collected
in a personal action brought in the nave of the borough.
(b) If the tax on person property is not paid when due,
the borough may, in addition to other remedies available, enforce
the tax lien by distraint and sale of the property after first
making demand of the person assessed for the amount of the tax,
penalty and interest. The demand shall be in writing addressed
to the person whose name appears on the last assessment roll as
the owner of the property, describing the personal property
assessed and the amount of the tax, penalty and interest and
demanding that the total be paid within ten days after service
of the demand personally or by registered mail.
(c) If the tax has not been paid after the expiration of
ten days from service of demand the borough clerk may issue a
warrant directing a peace officer to seize the personal property
for which the tax was levied and to sell it at public auction
after at least 15 days notice of the sale by posting and
publication. If the proceeds from the property sold are not
sufficient to satisfy the tax, penalty, interest and costs of
sale, the warrant may authorize the seizure of other personal
Property sufficient to satisfy the tax, Penalty, interest and
costs of sale.
1
1 1 1 1 1 2 1 1-
PASSED AND APPgRVED Tins 4th DAY CE' April , 1974.
ATTEST:
� K�ecl ..r -,
Bo
Acting
PAGE 'IWO ORDINANCE ND. 74- 0
RCDIAK ISLAND BOROUGH
BY: } st L O'°`
Borough Mayor
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si , v Off
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FIRST FADING, A PPAL DATE: March 7, 1974
SECCED READING, PUBLIC HEARING AND PASS tom: 4 , 1974