1990-41 Creating an Exemption from Property Taxes for CommunityIntroduced by:
Date:
Public Hearing:
Defeated:
KODIAK ISLAND BOROUGH
ORDINANCE NO. 90 -41
AN ORDINANCE CREATING AN EXEMPTION FROM PROP TY
TAXES FOR COMMUNITY PURPOSE ORGANIZATION
Mayor Selb
11 /01 /sO
12/0. 90
12/'./90
WHEREAS, Alaska Statues allow the Kodi Island Borough
to enact certain optional property tax exemptio s; and,
WHEREAS, there are certain non - profit organizations who
contribute to the community their efforts - d abilities through the
enhancing of the economy of the Kodiak -land Borough; and
WHEREAS, these organizations do ne qualify for property tax
exemption under current borough or.inance which allow tax exempt
status for non - profit charitable, ducational, religious, hospital,
and educational groups only; a
WHEREAS, AS 29.4 .O5O(2)(A) allows the Kodiak Island
Borough to enact an op • onal exemption for those non - profit
organizations who quali as a community purpose group; and
WHEREAS, i is in the best interest of the citizens of
the Kodiak Islan• Borough to help those organizations who
contribute to th economic well being of the community;
NOW THEREFORE, BE IT ORDAINED by the Assembly of the
Kodiak Island Borough that:
Section 1: This ordinance is of a general and permanent
natur= and shall be codified.
Section 2: Section 3.20.080 of the Code of Ordinances is
reby amended by inserting new language to read:
Ordinance No. 90 -41
Page 1 of 2
D. . . .
E. . . .
F. . . .
G. Property of an organization not
business or profit making purposes and used
community purpose activities is exempt from t
sub - chapter.
1. The assessor may from time
information as is reasonably necessary to
of the organization and the nature of
provided in this section is not appl
information is provided to the asses -
2. For purposes of this
Purpose Organization must be act
status under Section 501(c)(6)
Code.
ATTEST:
C.
Borough Clerk
3.20.080 Property exempted from taxation
A.
B .
organized for
exclusively for
xation under this
to time require such
etermine the character
es made. The exemption
cable unless the required
or.
ection a qualifying Community
e and qualified for tax exempt
the Internal Revenue Service Tax
PASSED AND APPROV'D THIS 6th DAY OF DECEMBER, 1990.
KODIAK ISLAND BOROUGH
Borough Mayor
Presiding Officer
Ordinance No. 90 -41
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