1990-38 Prescribing Alternative Methods of Enforcement of Real Property TaxesKODIAK ISLAND BOROUGH
ORDINANCE NO. 90 -38
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Introduced By: Mayor Selby
Drafted By: Borough Assessor
Date: 10/18/90
Public Hearing: 11/20/90
Amended: 11/20/90
Adopted: 11/20/90
AN ORDINANCE PRESCRIBING ALTERNATIVE METHODS OF
ENFORCEMENT OF REAL PROPERTY TAXES
WHEREAS, the Borough presently provides for the
enforcement of tax liens on real property by annual foreclosure,
pursuant to KIBC 3.20.100 - 200; and
WHEREAS, AS 29.45.320(a) allows the municipality to
enforce delinquent real property tax liens by other procedures, as
provided by ordinance; and
WHEREAS, the assessor's office has been notified that the
Alaska Department of Environmental Conservation and the United
States Environmental Protection Agency may hold municipalities
responsible for clean up of hazardous discharges from foreclosed
properties; and
WHEREAS, the financial benefits of foreclosure against
individual properties may be exceeded by costs and other
liabilities of ownership of the property;
NOW, THEREFORE, BE IT ORDAINED by the Kodiak Island
Borough Assembly that:
Section 1. This ordinance is of a general and permanent
nature and shall become a part of the Code of Ordinances of the
Kodiak Island Borough.
Ordinance No. 90 -38
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Section 2. A new Section 3.20.165, Enforcement by
Personal Action, is hereby enacted as follows:
3.20.165 Enforcement by Personal Action. A. The Mayor
may at any time prior to execution of deed to borough, remove
property from the foreclosure list, when the financial benefits of
foreclosure are exceeded by the costs of foreclosure and the
liabilities of the ownership of the property involved. The Borough
shall thereafter collect any real property taxes due, plus
penalties, costs and interest, by a personal action against the
landowner.
B. The title to any property which is removed from the
foreclosure list after a Decree of Foreclosure has been entered,
shall revert to the parties entitled thereto.
ATTEST:
PASSED AND APPROVED THIS 20th DAY OF NOVEMBER, 1990.
Borqu Clerk��_
KODIAK ISLAND BOROUGH
De
Bor ugh Mayor
ty Presiding Officer
Ordinance No. 90 -38
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