FY2007-10 - Sect. 080 Real & Personal Property Exempted from TaxationAN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
AMENDING TITLE 3 REVENUE AND FINANCE CHAPTER 20 REAL PROPERTY TAX
SECTION 080 REAL AND PERSONAL PROPERTY EXEMPTED FROM TAXATION
WHEREAS, Kodiak Island Borough code provides direction and authority for the
assessor to waive timely application for exemption within the same year; and
WHEREAS, applications for exemption are frequently received for prior years; and
WHEREAS, Borough code does not expressly grant authority to waive timely application
for prior years; and
WHEREAS, administrative policy has been to present such applications to the Borough
Assembly for waiver; and
WHEREAS, the Borough Assembly recommends amendment to borough code limiting
waiver of timely application to the current year and one year prior, and giving assessor
authority to grant said waivers; and
WHEREAS, the proposed amendment to KIBC 3.20.080 (D) will grant authority to the
assessor to waive timely application for the current year and one year prior, and will give
applicants the right to appeal assessor's decision to the Borough Assembly for those
same years only.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK
ISLAND BOROUGH THAT:
Section 1:
Section 2:
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2007 -10
Requested by:
Drafted by:
Introduced:
Public Hearing:
Adopted:
Borough Assessor
Borough Assessor
10/05/2006
10/19/2006
10/19/2006
This ordinance is of a general and permanent nature and shall become a
part of the Kodiak Island Borough Code of Ordinances.
Title 3 Revenue and Finance Chapter 20 Real Property Tax Section 080 D
Real and Personal Property Exempted from Taxation is hereby amended
as follows:
3.20.080 Real and personal property exempted from taxation.
D. In the event that a claimant fails to apply for an exemption provided by AS
29.45.030(e) by January fifteenth of the assessment year for which the exemption is
sought, - - - . , the borough assessor for good cause shown may
waive the claimant's failure to make timely application for the exemption for that year and
shall accept the application as if timely filed subject to the provisions contained in AS
29.45.030(E).
Kodiak Island Borough, Alaska Ordinance No. FY2007 -10
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Good cause shall include but not necessarily be limited to:
1. mistake;
2. inadvertence; or
3. excusable neglect;
Waiver may only be granted for the year in which an application is filed and for the year
immediately prior. Assessor's rulings under this provision may be appealed to the
Borough Assembly which for good cause shown may waive an applicant's failure to file
timely and may direct the assessor to accept the application as if timely filed subject to
the provisions contained in AS 29.45.030(e).
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS NINETEENTH DAY OF OCTOBER 2006
ATTEST:
•
Nova Javier, CMC, Borough Clerk
KODIAK ISLAND BOROUGH
me M. Selby, Borough May
Kodiak Island Borough, Alaska Ordinance No. FY2007 -10
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