2007-04-26 Work SessionCITIZENS' COMMENTS (limited to three minutes per speaker)
ITEMS FOR DISCUSSION
1. Karluk Request
9 q \bj°\
2. Dig Afo n k
3. May Clean -up
4. FY2008 Budget Packet Presentation
PACKET REVIEW
CONTRACTS
Contract No. FY2007 -42 Repair of the Leachate Treatment System.
ORDINANCES FOR INTRODUCTION
Ordinance No. FY2007 -14 Amending Kodiak Island Borough Code of Ordinances Title 2 Administration and
Personnel, Chapter 2.17 Rules of the Assembly, Section 2.17.020 General Rules to Prohibit Assembly Member
Attendance at Regular and Special Meetings by Teleconference and Allow it Only During Work Sessions and
Emergency Meetings.
Ordinance No. FY2007 -15 Amending the Kodiak Island Borough Code of Ordinances Title 2 Administration and
Personnel to Add Chapter 2.53 Solid Waste Advisory Board.
OTHER ITEMS
Mayoral Appointment to the Gravel Task Force.
MANAGER'S COMMENTS
CLERK'S COMMENTS
MAYOR'S COMMENTS
ASSEMBLYMEMBER COMMENTS
ASSEMBLY WORK SESSION
April 26, 2007 — 7:30 p.m.
Borough Conference Room
AGENDA
ON LEAVE
Gifford April 27 -May 1
Jeffrey April 9 - 30
Lynch April 25 -May 7
Selby April 27 -May 1 AMUJIA
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KODIAK ISLAND BOROUGH
WORK SESSION MEETING
?‘-//0
KODIAKISLAND BOROUGH
OFFICE of the MANAGER
MEMORANDUM
TO:
FROM: Rick Gifford, Borough Manager
DATE: April 23, 2007
SUBJECT: Afognak Native Village Tax Exemption Request
Dig Afognak
The Honorable Mayor and Assembly of the Kodiak Island Borough
Afognak Native Village ( "ANV ") requested property tax exemption for its Dig Afognak
operations. The Assembly reviewed this request and directed the manager to refund
ANV's 2006 property tax as a contribution and to have the Borough Attorney review the
possible options the Borough could take to accomplish the tax exemption request.
Enclosed is the Borough Attorney's response, which suggests three options:
1. Leave the Borough Code unchanged and provide a grant (contribution) to
ANV in the amount of the property tax.
2. If ANV qualifies under section 501 (c) of the Internal Revenue Code and if
its otherwise taxable property is being used for a community purpose, it
could be exempted.
3. Amend the Borough Code to allow for the exemption according to one of
two state regulations that allow an exemption.
In reviewing the attorney's recommendation with staff, we would recommend option #1
which would not change the Borough Code, but would allow the Assembly to provide a
contribution towards ANV's property tax amount on an annual basis.
It is our understanding that ANV already qualifies as a tax exempt organization under
IRS regulations, but not specifically under section 501 (c), and does not want to file for
another non - profit status under section 501 (c). Therefore, option #2 does not work.
Staff's s . wwr n I with i option #3 is that it might have an adverse outcome on future
property tax exemptions if ANV operations change in the future and an amendment
might also be applicable to other native villages where the Assembly had not intended
the exemption to apply.
Recommendation: Leave the Borough Code unchanged and make a contribution to
ANV in the amount of the property tax. ANV could apply for the contribution through the
same process that other non - profit organizations do for Borough contributions.
Memo
To: Rick Gifford
From: Tom Anderso
CC: Nova Javier
Date: 9/25/2006
Re: Native Village of Afognak / Dig Afognak
Rick,
Thanks.
Tom
• Page 1
Assessing Department
Kodiak Island Borough
I have before me a letter dated February 2, 2006 from Native Village of Afognak (aka Dig Afognak)
which you have asked me to review. This letter requests an amendment to borough code which would
grant a property tax exemption previously denied by the Assessing Department.
I've reviewed the correspondence concerning this application for exemption. While staff agreed that Dig
Afognak did seem to meet the general definition of community purpose, we were unable to grant the
exemption due to the specific requirements set forth in 3.20.080(G)(2) of borough code as follows:
for purposes of this section, a qualifying community purpose organization must be active and
qualified for tax exempt status under section 501(c) of the Internal Revenue Service Tax Code.
Afognak now requests amendment to the code which would add it to a list of exempt agencies under
KIBC 3.20.080(G)(3).
While the Assessing Department sees no reason to object to exemption of the assets used in the
community purpose function, we would caution against granting blanket exemption to any organization.
It is conceivable that Afognak could at some future time procure assets used for other purposes, and in
that event these should not qualify for exempt status.
We are unsure how to accomplish an exemption of a delimited set of assets, and we believe it is
beyond the scope of our administrative function
beyond the scope of ��r a.,� �.6 iirt
�uauvC i�nction to advocate policy on behalf of any party.
We recommend that this request be presented to the Borough Assembly through the Clerks Office. We
will gladly assist in implementing any decision it may take in this matter.
3 -33
3.20.080 -- 3.20.087
G. Property of an organization not organized for business or profit making purposes and
used exclusively for community purpose activities is exempt from taxation under this sub - chapter.
1. the assessor may from time to time require such information as is reasonably
necessary to determine the character of the organization and the nature of uses made. The
exemption provided in this section is not applicable unless the required information is provided
to the assessor.
2. for purposes of this section, a qualifying community purpose organization must he
active and qualified for tax exempt status under section 501(c) of the Internal Revenue Service Tax
Code.
3. the property of the following organizations shall be exempt from real and personal
property taxation under this section:
a. Kodiak Island Sportsman' s Association;
b. Kodiak Senior Center;
c. Kodiak State Fairgrounds - Kodiak Jaycees;
d. Kodiak Chamber of Commerce; and
e. Kodiak Island Convention and Visitors Bureau. (Ord. 94 -03 §2, 1994; Ord.
89 -10 -0 §2, 1989; Ord. 88 -31 -0 §2, 1988; Ord. 84 -47 -0 §1, 1984; Ord. 84 -25 -0 §1, 1984; prior
code Ch. 3 subch. 1 §7).
3.20.085 Property tax billing. The treasurer, upon receipt of the certified assessment roll and
with the millage rate established by the assembly, will cause to produce property tax bills for all
property owners of record. These tax bills will be mailed to the most recent address on file.
(Ord. 82 -7 -0 (part), 1982).
3.20.086 Correction of errors.
A. Correction of error in billing of penalty and interest. When it is shown to the chief
fiscal officer that a taxpayer has been billed erroneously for tax, tax penalty, or interest because
of administrative error by the borough, the chief fiscal officer may adjust the tax bill accordingly.
B. Correction of errors in assessment. When the assessor discovers that an error or
omission has been made in a real or personal property assessment or billing, the assessor, upon
receipt of proper documentation showing error or omission, may assess, bill, or rebill for such
property. Taxable property which has been omitted from assessment for any year may thereafter
be assessed and taxed for that year at any future time.
C. All rights provided by this chapter, including but not limited to rights to appeal and
times for making payments, shall be reserved to the person receiving a corrected assessment or
tax bill as of the time the new assessment or billing is mailed. (Ord. 82 -7 -0 (part), 1982; Ord.
78 -21 -0 §3, 1978).
3.20.087 City taxes. Taxes levied by the cities within the boundaries of the borough and
collected by the borough shall be returned in full to the cities for which collected as provided in
AS 29.35.170. (Ord. 82 -7 -0 (part), 1982; prior code Ch. 3 subch. 1 §6).
(KIB 06/2004)
Supp. #40
t t Native V; lloge o 40:144k
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Fax
Rick,
To Rick Gifford From; Melissa Borton
Fax: 486 -9374
Phone: orate: 8/24/06
Re:
Tax exempt status
Please let me know if you have any other questions. Thank you.
CONFIDENTIALITY Nc7nCE:
This fax transmission and aey documenu accompanying it mayconttin confidential information. The information transmitted is intended only fur the use
of the itdtvidual(s) named above, If you are not the untended recipient of the transmitted information, you are herebynotified that disclosing, copying,
dambuting, or taking action in reliance on the contents of this information is strictly prohibited. If you have received this uatumisssion in error, please
notify the sender and then shred the information,
2O E. Aeanwaf Drive, Suitt 10D * KoofiAk, lite T%1S * j•t.or+t 907 -4 86 -6357 y[ frq 9D7- 4S64S79
S,i ra
b/Cg tans, tacen
Pages: 3 (incl cover sheet)
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calfotrr, fen' e E nrcnr dial cacvar,it ar.ify gmaa1 fl.c GrlaE {; n� Kndlak Arcl fpclapn
Februaty 2, 2006
Kodiak Inland Borough Assembly
710 Mill liay Road
Kodiak, Ati 99615
RI?; Request to Amend KJ»C Section 3.20.080(g)(3)
Dear Mayor Selby and Members of the Assembly;
Under the Kodiak island Borough Codc, "(p)roperty of an organization not organized for business
of profit making purposes and used exclusively for community purpose activities is exempt from
taxation" (KIBC 5.20.080(g)1, While the Native Village of . Afognak (NVA) is such an organization,
its application for exemption from property taxation was denied by the Assessor (based on a
technicality. We arc requesting that NVA be added to the list of organizations that are specifically
granted an exemption,
NVA is a small organization and you are probably more familiar with us by the name of Dig
Afognak, the cultural progratn that is out principal focus. At Dig Afognak, we serve youth from
throughout the Island. In offering our programs at Dig Afognak, we regularly collaborate with
various .local non - profits, such as the School District (our partner in the long- running Science
Camp), the KK odizk Island Housing Authority, the Alutiiq Museum, and Kodiak College, our newest
partnet. In addition to Dig Afognak we have after - school programs. Curs truly is a community
purpc»<xl organization.
In denying our application for property tax exemption, the Assessor cited the fact that subparagraph
2 states that an organization trust qualify for tax exempt status under section 501(c) of the Internal
Revenue Code. While this may be accurate, it seems that it was unintentional that an organization
such as NVA was excluded from the tax exemption provided by KIBC 3.20.080(g,). NVA is
recognized by the IRS to be tax- exempt, It is just that our tax - exempt status is derived from Internal
Revenue Procedure 2001 -15, instead of IRC 501(c). As NVA satisfies the spirit of KIBC:
3,20.080(8) —it is both federally tax - exempt and meets all other provisions of this :action ---we ask
that an amendment be made that would provide for NVA to also be treated as exempt from
property taxes.
Subparagraph 3 of KIBC 3.20,080(8) names specific organizations that are to be exempt fr
property taxation. We ask that this section be amended by adding the name "Native Village of
Afognak" to subparagraph 3.
Thank you for your consideration of this (natter. For your convenience, I have enclosed copies of
N V A's application for property tax exemption, the Borough's response denying an exemption,
Internal Revenue Procedure 2001 -15, and KII3C 320.080. (Note that NVA is listed on page 470 of
104 6. Rew.e f Drive, Saito 100 * KodiAk, 1lK 77615 * phew( y07 -¢86 -6357 * fel( 4,07.4s - (►sn
1 r'c nnL • n- . ..
Rev. Pzoc. 2001 -15 as the "Village of Afognak." 1n 2002, the legal name of this organization was
changed to "Native Village of Afo1,►nak. ")
If you should need additional information or desire a representative of NVA to address the
Assembly, please feel flee to contact me at 486 -6357. Again, thank you for your consideration.
Sincerely,
enclosures: Loner of Apphcation for Exemption from Property Tax
Lotter of response denying request
Internal Revenue Procedure 2(01.15
KM 3- 20.080
n Larsen
.tibal Administrator
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WebTrends Summary Report
V CB!RENDS
Language: English zi
AK- Kodiaklsland
Custom Date Range Report
Visitors Dashboard
Visitors Trend
500
400
300
200
100
0
04 /01 04105 04/09 04/13 04/17 04/21 04(25 04/29
1. • Visits
Visit Summary
Visits 7,413
Average per Day 336
Average Visit Length 00:14:30
Median Visit Length 00:02:58
International Visits 6.08%
Visits of Unknown Origin 0.20%
Visits from Your Country: United States (US) 93.71%
Average Length of Visit Trend
IuI°v4I
— 7
Page 1 of 3
This displays key graphs and tables that provide an overview of the Visitors chapter. Click on the title of a graph or table to navigate
to the corresponding page.
Visitor Summary
Unique Visitors 3,957
Visitors Who Visited Once 3,044
Visitors Who Visited More Than Once 913
Average Visits per Visitor 1.87
Visitor Minutes Trend
3,000
2,000
1,013
U `.
0431 04.05 04.09 04/13 04/17 04121 04+2f 04.29
1. • Visitor Minutes
First Time Visitors Trend
125
100
75
50
25
0
04/01 04/05 04/00 04/13 04/17 04/21 04/25 04/29
1. • First Time Visitors
�. ,!, l Complete View ■
04/01/2007 00:00:00 - 04/22/2007 23:59:59
7
http : / /webtrends.civicplus.com/cgi- bin /general /start_od_report.pl ?time= 2007/m04/d01 -... 4/26/2007
WebTrends Summary Report
04/01 04/05 04/09 04/13 04/17 04/21 04/25 04/29
1. • Avg Visit Length
Top Organizations by Visits
1. • Internet Assigned Numbers Authority...
2. • Hotmail Corporation
3. IN GCI
4. • America Online; Inc.
5. • EXCALIBUR Group; A Time Warner Comp.
6. • Other
Top Countries by Visits
New vs. Return Visits
1. • Visitors Not Accepting Cookies
2. • New Visitors
3. • Returning Visitors
Top Visitors by Visits
150
100
50
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1. • xd- 22- 132- a8.bta.net.cn Mozilla /5.0_
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Page 2 of 3
1 us 1 n _I
http : / /webtrends.civicplus.com/cgi- bin / general /start_od_report.pl ?time= 2007/m04/d01 -... 4/26/2007
WebTrends Summary Report Page 3 of 3
1. • United States [US]
2. • China [CN]
3. W Korea [South] [KR]
4. • Unknown Origin
5. • Australia [AU]
6. • Other
Visitors by Number of Visits
4,000
3,000
2,000
1,000
1. • 1 visit
2. • 2 visits
3. * 3 visits
4. • 4 visits
5. • 5 visits
6. • Other
This report was generated by WebTrends® Thursday April 26, 2007 - 17:53:08
(c) 1996 -2003 NetIQ Corporation. All rights reserved.
http: / /webtends . ci vi cplus. com/cgi- bin /general /start_od_report. p l ?time= 2007/m04/d01- ... 4/26/2007
WebTrends Summary Report
WEB
Language: !English j
AK Kodiaklsland
Custom Date Range Report
Most Downloaded Files
This report identifies the most popular files downloaded from your site.
Most Downloaded Files Trend
150
100
50
600
450
300
150
Page 1 of 3
I Complete View -�
04/01/2007 00:00:00 - 04/22/2007 23:59:59
Help 1J
fc
0
04/01 04/03 1 04/05 1 04/07 1 04/09 I 04/11 1 0 1 04/15 1 0 1 04/19 1 0 1 04/23 1 0 I 04,x27 I 04/29 1 05/01
04/02 04/04 04/06 04/08 04/10 04/12 04/14 04/16 04/18 04/20 04/22 04/24 04/26 04/28 04/30
Most Downloaded Files
items: 1 - 5 of 200
1 2� 3 1 4
Most Downloaded Files
Downloaded Files
- - r
9 1 10 12 1 14 X 15 B 17 ' 1 2 13 2u
items: 1 - 20 of 200
Downloads •
►ii►Li ►Ij
Visits
10.91% 44
7.16% 27
■ 1. http: / /ak- kodiak.civicplus. com /documents /Borough 494
Code/TITLE 17- zoning.pdf
• 2. http: / /ak- kodiak.civicplus. com /documents /Borough 324
Code/TITLE 3 - Rev and Fin.pdf
3. http: / /ak- kodiak.civicplus. com /documents /RFPs /RFQ 218 4.82% 19
http: / /webtrends.ci vicplus.com/cgi- bin /general /start_od_report.pl ?time= 2007/m04/d01 -... 4/26/2007
WebTrends Summary Report Page 2 of 3
Floor Covering- KMS & Main.pdf
• 4. http: / /ak- kodiak.civicplus. com /documents /Community 155 3.42% 17
Development/Planning & Zoning /PZ Approved Draft
Dec 2006_2 -5- 07_optimized.pdf
• 5. http: / /ak- kodiak.civicplus. 147 3.25% 23
com /documents /RFPs /Bayside 5 Bay RFP.pdf
• 6. http: / /ak- kodiak.civicplus. com /documents /Borough 113 2.50% 25
Code/TITLE 4- Service Areas.pdf
■ 7. http: / /ak- kodiak.civicplus. com /documents /RFPs /RFQ 110 2.43% 7
Floor Covering- KMS Main.pdf
▪ 8. http: / /ak- kodiak.civicplus. com /documents /Borough 109 2.41% 27
Code/TITLE 18 -Real property.pdf
9. http: / /ak- kodiak.civicplus. com /documents /Borough 101 2.23% 28
Code/TITLE 16- subdivision.pdf
• 10. http: / /ak- kodiak.civicplus. com /documents /Finance /06 96 2.12% 23
Financial Statements.pdf
• 11. http: / /ak- kodiak.civicplus. com /documents /Engineering 82 1.81% 3
& Facilities /KMS Seismic Upgrade/ Kodiak Middle
School Seismic Upgrade 11x17.pdf
• 12. http: / /ak- kodiak.civicplus. 68 1.50% 14
com /documents /Finance /0702 Short Report.pdf
■ 13. http: / /ak- kodiak.civicplus. com /documents /Borough 68 1.50% 24
Code/TITLE 15 - buildings and const.pdf
• 14. http: / /ak- kodiak.civicplus. com /documents /Finance /FY 67 1.48% 12
2005 CAFR.pdf
• 15. http: / /ak- kodiak.civicplus. 66 1.46% 59
com /documents /Miscellaneous/ March 07 KIB
Report.pdf
• 16. http: / /ak- kodiak.civicplus. com /documents /Borough 56 1.24% 19
Code/TITLE 2 - Admin and Pers.pdf
"" 17. http: / /ak- kodiak.civicplus. 55 1.22% 44
com /documents /Miscellaneous/ Cities and
Villages.pdf
■ 18. http: / /ak- kodiak.civicplus. com /documents /Community 49 1.08% 10
Development/Planning & Zoning /P &Z Approved
Appendix Draft 2006_optimized.pdf
• 19. http: / /ak- kodiak.civicplus. 41 0.91% 33
com /documents /Finance /Property Taxes /delinquent
list 040307. pdf
■ 20. http: / /ak- kodiak.civicplus. com /documents /Community 39 0.86% 9
Development/Comprehensive Plans /1983 KIBCMP
Concept Approved Draft Compressed.pdf
Subtotal
Other
Total
Most Downloaded Files - Help Card
2,458 54.31% 467
2,068 45.69% 1,613
4,526 100.00% 2,080
items: 1 - 20 of 200 -. ) ' ■') '' +) ' 1I )
Downloads - Number of times the specified file was downloaded by a visitor. If an error occurred during a
transfer, the transfer is not counted.
Files - The path and filename of the file being analyzed.
Visits - The number of unique visitors who downloaded the specified file. If an error occurred in the transfer,
the transfer is not counted.
% - Percentage of times the specified file was downloaded compared to all downloaded files.
ci This information shows you the most popular downloadable files on your web site. Files that don't appear on
the list, or appear low on the list, may require maintenance such as decreasing the file size, improving link
http: / /webtrends.ci vicplus.com /cgi- bin /general /start_od_report.p 1 ?time= 2007/m04/d01 -... 4/26/2007
WebTrends Summary Report Page 3 of 3
placement, or elimination to make room for more popular content.
This report was generated by WebTrends® Thursday April 26, 2007 - 17:23:40
(c) 1996 -2003 NetIQ Corporation. All rights reserved.
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