2010-08-26 Regular Meeting Kodiak Island Borough
Assembly Work Session
Thursday, August 26, 2010, 7:30 p.m., Borough Conference Room
Work Sessions are informal meetings of the Assembly where Assembly members review the upcoming regular meeting agenda
packet and seek or receive information from staff. Although additional items not listed on the work session agenda are discussed
when introduced by the Mayor, Assembly, or staff, no formal action is taken at work sessions and items that require formal
Assembly action are placed on regular Assembly meeting agenda. Citizen's comments at work sessions are NOT considered part of
the official record. Citizen's comments intended for the "official record" should be made at a regular Assembly meeting.
CITIZENS' COMMENTS (Limited to Three Minutes per Speaker)
ITEMS FOR DISCUSSION
1. Planning and Zoning Commission Update
2. Parks and Recreation Committee Update
3. State Legislative Priority Capital Improvement Project List (CIP)
4. State Transportation Improvement Project (STIP)
5. Personal Property Tax
• 6. School Crossing Guards
PACKET REVIEW
PUBLIC HEARING
Ordinance No. FY2011 -04 Amending the Kodiak Island Borough Code of Ordinances Title 2
Administration and Personnel by Adding Chapter 2.155 Kodiak Workforce Regional Advisory
Council and Amending Chapter 2.100 Boards, Committees, and Commissions Section
2.100.010 Board, Committee, and Commission Members Subject to this Chapter.
UNFINISHED BUSINESS - None
NEW BUSINESS
CONTRACTS - None
RESOLUTIONS
*Resolution No. FY2011 -04 Adopting the Kodiak Area Coordinated Transportation Plan.
Resolution No. FY2011 -05 Adopting a Three Year Schedule for Systematic Reevaluation of
Taxable Property on the Road System and Five Year Schedule for Remote, Rural Properties
Within the Kodiak Island Borough.
ORDINANCES FOR INTRODUCTION
Ordinance No. FY2011 -05 Amending Title 3 Revenue and Finance Chapter 3.40 Personal
Property Tax Section 3.40.010 Assessment Return to Change the Date for Filing Personal
Property Tax Returns.
OTHER ITEMS
Approval of Architectural /Engineering Review Board By -Laws.
Declaring a Seat on the Solid Waste Advisory Board Vacant.
MANAGER'S COMMENTS
CLERK'S COMMENTS
MAYOR'S COMMENTS
ASSEMBLY MEMBERS COMMENTS
Introduced by: Manager Gifford
Requested by: Borough Assembly %
Drafted by: Special Projects Support "
Christiansen
Introduced: Ox/xx/2010
Adopted:
1
2
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• 4
5 KODIAK ISLAND BOROUGH
6 RESOLUTION NO. FY2011 -xx
7
8 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
9 ADOPTING A STATE LEGISLATIVE CAPITAL IMPROVEMENT PROJECTS
10 PRIORITY LIST FOR THE 2011 LEGISLATIVE SESSION
11
12 WHEREAS, the Kodiak Island Borough represents approximately 14,000 residents of the
13 Kodiak Island Archipelago living in six incorporated cities a nd "one community governed by a
14 tribal council government; and •
15
16 WHEREAS, a Borough —wide State legislative` capital improvement program has been adopted
17 by the Kodiak Island Borough Assembly that identifies the major needs Of the island community
18 for the next five years; and
19
20 WHEREAS, the Kodiak Island Borough has identified major projects to submit to the Alaska
21 State Legislative Delegation for funding consideration;
22
23 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND
24 BOROUGH THAT:
25
26 Section 1: The Kodiak Island Borough's State Legislative capital improvement project
27 'priorities for the 2011 legislative session are as follows:
28
1. New High School/Vocational Education
TotaLestimated cost for the project: $80,800,000
State funding request: $15,500,000
The existing Kodiak High. School complex was built in 1966 with several additions and
renovations made throughout the years. The building is now functionally obsolete, is not
energy efficient, and °is overcrowded with 800 students in a school that was built for 550.
The full project will renovate all existing facilities of the existing high school building and
provide addition facilities to accommodate decades of student population growth.
Additionally, this project will renovate existing spaces of the high school for
administrative offices for School District -wide functions. A small obsolete building will be
demolished to make room for the new academic wing.
The primary objective of this project is to design the renovation of the existing facilities
for current and future vocational, academic, art, athletic, and rural needs, and to build
Kodiak Island Borough Resolution No. FY2010 -07
Page 1 of 5
additional academic and common spaces to enrich the students' education with
essential student activities and regional community involvement. This renovation and
addition would capture the latest technology for energy efficiencies and sustainability.
Approximately $15,500,000 of the cost of this project is for vocational facilities that are
needed for the Kodiak Island region. Funding for this project will come from a Borough -
wide bond sale which will include local contribution and state reimbursement. Given the
state's responsibility to provide vocational education and training, and the significantly
higher costs vocational facilities add to the high school renovation, the Borough is
requesting legislative funding for the vocational portion ,of the renovation in the amount
of $15.5 million.
29
2. New Long Term Care Facility — Planning aridiDesign.,
Total estimated cost for the project: $1,500,000
State funding request: $1,365,000
Kodiak Island's only long term care facility is in need of replacement. The "Care Center"
is housed in a former hospital wing that was never meant to beliaii nursing home. The
use of this space presents space, safety, security, and privacy.concerns in an
institutional environment. A new facility, modeled after the Green Hbuse® concept,
which feels more like a home than an institution is -the preferred replacement. Planning
and pre - development activities are necessary to determine the needs and financial
feasibility of a new facility.
30
3. Womens Bay Tsunami /Emergency Shelter
Total estimated cost for the project: $1,500,000
State funding request: $1,025,000
There is no emergency shelter in the Womens Bay Community. Womens Bay is located
8 miles from town and 2 miles from the United States Coast Guard Support Center.
Should there be a tsunami that destroys the roads, or a rock slide at Womens Mountain
or Pillar Mountain, the community of 700 residents would be without support services. A
logical location for an emergency shelter is adjacent and attached to the Womens Bay
Fire Department. A 2,500 square foot addition with an emergency generator is
proposed. Department of Housing and Urban Development, Economic Development
Initiative funds.in the amount of $475,000 have been appropriated for this project.
31
4. Emergency Generators for Schools /Emergency Shelters
Total estimated cost for the project: $2,400,000
State funding request: $1,200,000
Many of our in -town and village school facilities act as emergency shelters during
extreme weather events or during times of natural or economic catastrophes. There is a
need to equip the Kodiak High School, East Elementary, North Star Elementary,
Peterson Elementary, Old Harbor village school, Port Lions village school, and the
Karluk village school facilities with emergency generators to provide power for sheltering
needs and as back -up power during short term loss of electricity. These generators will
Kodiak Island Borough Resolution No. FY2010 -07
Page 2 of 5
be housed permanently at the school facilities and become part of the building. Located
at these sites, they can be tested, operated and maintained as part of the service to the
overall school building.
32
5. East Elementary Traffic Flow Improvements
Total estimated cost for the project: $500,000
State funding request: $500,000
Design and reconfiguration of the existing parking area will reduce risks by providing for
a safer separation of pedestrians, small vehicle traffic and bus loading /unloading. A new
design will require an increase in the total area of! parking lot to allow adequate
parking to support increased building usage and occupant load.
33
Traffic Safety Lighting from the City of Kodiak to the United States Coast Guard
6 ' Base, Planning and Design
Total estimated cost for the project: $3,000,000
State funding request: $3,000,000
One road connects the City of Kodiak to the state airport, the U S' Coast Guard Support
Center and neighborhoods located roughly south of town. This 'stretch of roadway
between the city limits and the Coast Guard Base is approximately five miles of dark,
two lane winding roadway with an average speed limit of 45 miles per hour. The lack of
highway lighting is a significant safety concern along this section of heavily traveled
road.
34
7. Service Area Paving
State funding request: $2,000,000
This project addresses the on -going need to pave portions of Borough Service Area
roads. There.are approximately 26 miles of road among four Road Service Areas that
connect residential neighborhoods with the greater Kodiak community. Paving projects
will address either main thoroughfares or busy neighborhood roads as well as
improvements to major drainage course that runs through these areas.
Paving service area roads eliminates poor air quality experienced by the neighborhood.
Kodiak's road construction material is shale /mudstone that breaks down easily into fine
air borne dust'and- volcanic ash. Kodiak's rainy climate and winter freeze and thaw of
road bed material ipromotes major maintenance issues with the development of pot
holes and degradation of road surfaces.
Residents located within the paving area will contribute, through a local improvement
district, a percentage of the engineering and improvement costs. Due to the high cost of
asphalt, the Borough is seeking the state's financial assistance to help to reduce this
cost to the residents. The Borough's paving needs will be phased in and completed on
a priority basis as funding is available.
35
36
Kodiak Island Borough Resolution No. FY2010 -07
Page 3 of 5
37
8. Baranof Park Improvements
Total estimated cost for the project: $6,500,000
State funding request: $3,250,000
This project will replace the aging track, field drainage, and bleacher area in Baranof
Park. Improvements to the track include replacement of the existing 6 lane synthetic
surface track (the only regulation track in the Kodiak region) with an eight lane synthetic
surface track to allow for regional meets. In -field improvements will include a synthetic
surface for multi - purpose use and a "D" zone for fielevents. In addition, a synthetic
surface is planned for the second multi- purposep,ellocated in the Park. Baranof Park
is a regional recreational facility that serves; n� i"' ot only i n ,
City residents, but the entire
u ip i' m
region. The Park serves as an important educational facility for both the Kodiak Middle
School and the Kodiak High School, neither of wnichlp any other outdoor
educational facilities. Improvements to Baranof Park are estimated to cost $6.5 million,
with at least half the cost of these improvements attributed to *Kodiak Island Borough
School District use of the facility. Preliminary engineering plans and, bid specifications
for the needed improvements have been completed, but the City lacks the funds to
move forward with the needed improvements. The community is requesting funding
support for half the estimated cost of constructing these important community and
school district facilities.
38
9. Peterson Elementary School Parking Lot Paving
Total estimated cost for the project: $1,150,000
State funding request: $1,150,000
Peterson Elementary School is one of six "in- town" public schools of Kodiak. Each of
the other five schools has paved driveways and parking spaces. Peterson's surrounding
topography is very level thus making drainage a challenge. This weak drainage forces a
routine battle against the development of potholes throughout its gravel driveways and
parking areas. All surrounding public roadways within four miles of the school are
paved. Paving this school's driveways and parking will provide safer and cleaner
facilities for our students, faculty, staff and parents.
39
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41
Kodiak Island Borough Resolution No. FY2010 -07
Page 4 of 5
42 Section 2: The Kodiak Island Borough administration is hereby instructed to advise our state
43 of Alaska delegation of the Capital Improvement Projects Priority List adopted by
44 the Kodiak Island Borough Assembly.
45
46
47 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
48 THIS DAY OF , 2010
49
50 KODIAK ISLAND BOROUGH
51
52
53
54 ATTEST: Jerome M: Selby, Borough Mayor
55
56
57
58 Nova M. Javier. MMC, Borough Clerk
{
Kodiak Island Borough Resolution No. FY2010 -07
Page 5 of 5
4
Introduced by:
Requested by:
Drafted by:
Introduced:
Adopted:
KODIAK ISLAND BOROUGH
PLANNING AND ZONING COMMISSION
RESOLUTION NO. FY2011 - 01
A RESOLUTION OF THE KODIAK ISLAND BOROUGH PLANNING AND ZONING
COMMISSION RECOMMENDING A CAPITAL IMPROVEMENT PROJECTS
PRIORITY LIST FOR FY 2011 -2015
WHEREAS, the Kodiak Island Borough represents approximately 15,000 residents of the
Kodiak Island Archipelago living in six incorporated cities and one community governed by a
tribal council government; and
WHEREAS, a Borough —wide capital improvement program is adopted annually by the Kodiak
Island Borough Assembly with recommendations from the Planning and Zoning Commission.
This list identifies the major needs of the island community for the next five years; and
WHEREAS, the Kodiak Island Borough identifies priority projects to be submitted to the Alaska
State Legislative Delegation, the Federal Legislative Delegation and when applying for grants.
NOW, THEREFORE, BE IT RESOLVED BY THE PLANNING AND ZONING COMMISSION
OF THE KODIAK ISLAND BOROUGH THAT:
Section 1: The Kodiak Island Borough Planning and Zoning Commission recommend the
following capital improvement projects, not in any priority order, for adoption into
the Kodiak Island Borough FY 2011 — 2015 CIP list of capital projects:
1. Service Area Paving $2,000,000
This project will continue the effort to acquire money to pave service area roads
based on recommendations made by the service area boards. Local contributions to
project engineering and design may be funded through local improvement districts
where those in the district are taxed a proportion of the project.
2. Traffic Safety Lighting (Kodiak to U.S.C.G. Support Center) $3,000,000
This project will provide a lighted trafficway from the City of Kodiak to the Coast
Guard Support Center. This major road is heavily travelled by the public and those
who travel to the state airport as well as those working on the United States Coast
Guard Base.
Kodiak Island Borough Resolution No. FY2011 -01
Capital Improvement Projects Page 1 of 3
3. Mission Road Safety Improvements $2,000,000
Mission Road is a major collector street for the community, and one of the roads that
lead to downtown. The project will widen the existing two (2) lanes and provide a
pedestrian and bike path on the shoulder or on the sidewalks. This requested
funding will provide for the needed planning and design that will help develop a
scope of work and the overall project cost.
4. Long - Term Care Facility $2,500,000
The existing long term care facility is located in the existing hospital and in a section
of the facility that was never intended for long term care. A new and separate facility
providing a more residential setting will offer better safety, security and privacy. The
planning and design for this facility will lead to the determination of a total project
cost estimate.
5. Emergency Generators at Sheltering Facilities $2,400,000
Having emergency generators at vital facilities (mass sheltering facilities - schools
and important response facilities - EMS and fire halls) will allow those facilites to
carry on their missions in times of a disaster. These facilities will provide shelter as
well as meals.
6. Pedestrian and Bike Trail — White Sands Beach to Womens Bay $2,000,000
Extending the existing trail system out to White Sands Beach as well as out to
Womens Bay will promote both a healthier lifestyle and reduce the use of fossil
fuels. Such a facility will be beneficial to local residents as well as the visiting public.
The project will be done in phases with the first phase running from town to the
USCG Base.
7. Ultra Violet (UV) Water Treatment Facility $3,300,000
Federal Law requires all unfiltered water to use a minimum of two disinfectant
methods. The City of Kodiak has chosen Ultra - Violet light disinfection as the
preferred method. Construction was anticipated in 2010 at a cost of $9,000,000. The
City will pay for 1/2 of the cost. The 3.3 million requests is the grant amount that City
is trying to secure from the state of Alaska to offset local costs.
8. Chiniak Warning Siren $45,000
Due to the linear development of the Chiniak community, the existing siren is not
audible to all areas of the community. A second siren could be placed in a second
area of the Chiniak to alert this section of the community.
9. Baranof Park Improvements $5,000,000
Baranof Park is a heavily used recreational facility. It is owned by the City of Kodiak,
and the City developed it into a major community destination. But it is also heavily
use by the school district for activities such as football, baseball, track and other
school activities. There is a need to address the poor drainage found here and turn it
into a facility that can be used a greater portion of the year.
10. Mill Bay Beach Access and Recreation Upgrade $63,000
This beach is heavily used by residents, sports fisherman and the community who
come to view this bay located close to town. New construction items proposed here
would include the construction of new stairs and walkways as well as trail
enhancements between the two beaches as well as a small raft/kayak launch.
Kodiak Island Borough Resolution No. FY2011 -01
Capital Improvement Projects Page 2 of 3
11. Womens Bay Playground Upgrades $100,000
The playground equipment at the parks in Womens Bay known as Panamaroff Park
and Sargent Creek Park is estimated to be thirty (30) years old. It is in need of
replacement. These parks serve each side of the Womens Bay Community and are
the recreational centers of these two neighborhoods. Initial research conducted by
residents demonstrates that grants are available to pay for a lot of these needed
improvements. The goal is to provide safe playground equipment for Womens Bay
Community.
12. Womens Bay Fire Hall Expansion /Community Shelter $1,500,000
There is no emergency shelter in the Womens Bay Community. Womens Bay is
located 8 miles from town and 2 miles from the U.S. Coast Guard Base. Should
there be a tsunami that destroys the road, or a rock slide at Womens Mountain or a
flooding event like occurred in the winter of 2009 that cut off this community of 700
residents; they would be without support services. A logical location for an
emergency shelter is adjacent and attached to the Womens Bay Fire Hall. An
approximately 2,500 square foot addition with an emergency generator is proposed.
HUD has provided initiative funds in the amount of almost $500,000 toward the
preliminary planning and design of this project.
13. Anton Larsen Dock (design, repair and construction) $1,000,000
The Anton Larsen Floating Dock is located 18 miles from the town of Kodiak. It was
originally constructed as a supply dock for work associated with the Terror Lake
Hydroelectric Project. Instead of dismantling the dock upon the completion of the
dam, the Kodiak Island Borough became interested in obtaining it for the community.
It is now a facility that is heavily used by residents of the rural communities of Port
Lions and Ouzinkie, as well as those living on the island's west side. During the
summer it is also used by charter boats and sports and commercial fishermen.
Interest in this dock resulted from the boating public's desire for a safer route to the
community of Kodiak through Anton Larsen Bay. A state road leads to the City of
Kodiak from this dock bypassing the potential risk to loss of life and property that is
huge when navigating around Spruce Cape. Spruce Cape is one of the most
dangerous stretches of water around Kodiak Island and many people risk navigating
around this cape to receive essential services. This Borough -owned dock was
improved in 1995 by driving piles and refurbishing the floating dock structure. Much
more need to be done to replace the existing dock, add more piling and maybe
adding a second section to the floating dock to improve this important facility.
ADOPTED BY THE KODIAK ISLAND BOROUGH PLANNING AND ZONING
COMMISSION THIS 2,1 DAY OF 7-t ; i IV , 2010
PLANNING AND ZONING COMMISSION
P, e
David King, C air
ATTEST
Sheila Smith, Secretary
Kodiak Island Borough Resolution No. FY2011 -01
Capital Improvement Projects Page 3 of 3
ti
1f3sAf ;>= r KODIAK ISLAND BOROUGH
7. Community Development Department
Ca_ Bac / Cass idy, Director
oat + '`
or s, ,-•��;
°` MEMORANDUM
DATE: August 23, 2010
TO: Borough Mayor and Assembly
THRU: Rick Gifford, Borough Manager
FROM: Bud Cassidy, Director, Community Development Department
SUBJ: STIP Nominations — STATEWIDE TRANSPORTATION IMPROVEMENTS
PROGRAM
Introduction
The STIP is similar to the CIP process where a list of community priority projects is generated.
The difference is that the STIP process is used to identify transportation projects. Local STIP
projects are sent to the state through a nomination process to become part of an overall state
STIP list. As stated by the state:
The STIP is not meant to serve as an accounting document. Rather, it is a
snapshot of expected projects, their schedules and fund sources. Since both the
nature of the projects and the funding in dynamic, and subject to many sources of
change, the STIP is inherently fluid.
The projects identified in the STIP cover a four year period, 2011, 2012, 2013 and 2014
and includes surface transportation projects like roads, ferries transit and trails. Other
transportation projects (airports and ports and harbors) are covered in other programs.
STIP nominations are rated with the highest rated ones included on the overall state STIP
list. Other nominations that do not make the STIP list become part of the Needs List.
Kodiak has a number of projects already on the "Needs List ". This list really becomes a
community wish list of projects. The state of Alaska has stated that projects should be
nominated again because there are new criteria for rating projects.
Presently, Kodiak has 3 projects on the STIP list. They include:
• Ferry Terminal
• Rezanof Drive Rehabilitation
• Chiniak Road Switchback improvements — Mile 23.7
STIP Projects performed or Scheduled for Kodiak
Completed:
• Rezanof Wye Intersection
• Paving Rezanof from USGC to Carolyn Street
• Ouzinkie Airport
Scheduled:
• Chiniak Switchback Upgrade
• Rezanof Paving (Carolyn to Abercrombie)
Kodiak Projects
Kodiak has a number of projects on the Needs List. The state has encouraged localities to
resubmit projects for the FYl 1. There is a new rating scheme that will evaluate any project
submitted.
The Kodiak Projects on the Needs List (located outside of City boundaries) include:
• Anton Larsen Road Extension — A road leading to ice free water
• Various Borough Roads located in Bells Flats to Monashka Bay.
• Otmeloi Way Rehabilitation
• Rezanof Drive Lighting and striping Improvements (City of Kodiak to USCG Base)
• Trails to North Star School/North Star Safe Access Routes
• Bike Trail extension (White Sands Beach to Women's Bay)
Of these, the following are on the current Planning and Zoning Commission CIP list:
• Rezanof Drive Lighting and striping Improvements (City of Kodiak to USCG Base)
• Pedestrian and Bike Trail (White Sands Beach to Womens Bay)
The 2010 Borough Assembly State Legislative Capital Improvement Projects Priority List
includes the following projects:
• Rezanof Drive Lighting and Striping Improvements (traffic safety lighting to USGC
base.
• Rezanof Drive Pavement Rehabilitation and Upgrade (City to Abercrombie.
Staff Direction
Staff is looking for direction on what projects remain of importance. Staff will draft a new
nomination form to be submitted to the state who will rate the nomination and determine
what projects will be elevated to the STIP list.
As stated the process is a bit different and includes a Resolution of the Assembly that
includes the following information:
• Community taking over of ownership of the facility
• Commitment by the local community of the Operations and Maintenance of the
facility.
• Community provide a local match for the project in the amount of 9 -12%
. 4
^1> Assessing Department
4 t
` — , : r' Kodiak Island Borough
Memo
To: Borough Mayor and Assembly
Through: Rick Gifford, Borough Manager
From: Bill Roberts, Borough Assessor
CC: Nova Javier, Borough Clerk
Date: 8/23/2010
Re: Rewrite of Personal Property Tax Code
Items for discussion at an assembly work session regarding proposed changes to the Borough
Personal Property Tax Code include:
1. General re -write to include a statement of property subject to taxation and a single sub-
title listing all exemptions.
2. Setting an assessed value dollar amount for exemption that would help eliminate many
small accounts, i.e. small offices, "mom and pop" businesses, bed and breakfast property,
etc. Proposed dollar amount is $20,000.
3. Adding the ability to reclassify mobile homes located in mobile home parks and not
belonging to the park owner as personal property.
4. Examine the possibility for re- classifying aircraft under 12,500 pounds take -off weight for a
flat tax based on take -off weight.
• Page 1
4 5
Chapter 3.40
PERSONAL PROPERTY TAX
Sections:
3.40.0xx Property subject to taxation
3.40.0xx Exemptions
13.40.010 Assessment return.
;3.40.015 Tax situs of personal property.
13.40.020 Liability for and collection of.
1 3.40.025 Disclosure of ownership of mobile homes
13.40.030 Penalties.
13.40.050 Classification of boats and vessels.
1 3.40.055 Classification of aircraft
13-.40-.860 Business-En;ent^f° °mpt
3. 1 0.070 Houcehold furniture and effects - exempt:
I
13.40.090 Personal property minimum billing.
For statutory provisions granting the power to assess and collect taxes, see AS 29.35.170; for provisions
governing municipal assessment and taxation generally, see AS 29.45.
3.40.0xx Property subject to taxation
A. Except as otherwise provided in this chapter, the following personal property which has a tax situs
within the borough is subject to taxation:
1. Mobile Homes used or intended to be used for residential purposes and not in the same
ownership as the land on which it is located, or mobile homes in permitted mobile home parks, may be
classified as personal property, pursuant to Alaska Statutes 29.45.070.
2. Business personal property is taxable to the extent that a taxpayer's total assessed value for all
business personal property within the Borough of Kodiak exceeds $20,000.
a. Business personal property includes but is not limited to: All personal property
including, but not limited to, furniture, furnishings, fixtures, machinery and equipment used by a business
or in a business capacity.
3.40.0xx. Exemptions
A. Individual personal property utilized solely and exclusively for personal, non- business uses or
purposes, not including mobile homes, aircraft and boats and vessels, is exempt from taxation under this
chapter.
B. The first $20,000 of assessed valuation of business personal property owned by each taxpayer shall
be exempt from borough property taxation.
1. For a taxpayer with more than one business personal property tax account, the $20,000
;exemption shall be distributed pro rata among all of the taxpayer accounts, based on the proportion of the
value in each account to the total assessed value of that taxpayer's business personal property.
LC. Pursuant to AS 29.45.050(b), the inventories of businesses possessing a valid business license from
the state of Alaska are exempt from the tax imposed by this chapter.
1. As used herein, "inventories" means personal property in the hands of a retail or wholesale
merchant held for sale or personal property held in the form of raw materials or component parts for the
manufacture or production of goods. [Ord. 96 -21 §2, 1996; Ord. 83 -53 -0 §1, 1983. Formerly §3.24.060].
D. Pursuant to AS 29.54.025(2), fishing gear (i.e., nets. seines, crab pots, long lines, trawls) and any or
all associated paraphernalia utilized for commercial fishing is exempt from property tax. [Ord. 84 -25 -0 §3,
1984. Formerly §3.24.080].
; 3.40.010 Assessment return.
Every person shall submit to the borough assessor a personal property return of any property owned by
him, or in which he has an interest, and of the property held or controlled by him in a representative
capacity, in the manner prescribed, which return shall be based on property values existing as of the first
!day of January of the year for which the return is made. The person making the return in every case shall
(state an address to which all notices required to be given to him under this section may be mailed or
delivered. The return shall show the nature, quantity, description, amount, value, purchase price new or
:used, depreciable basis, and current condition of all personal property, the place where the property is
situated, and said return shall be in such form and include such additional information as the assembly
may prescribe, and shall be signed and verified under oath by the person liable, or his or its authorized
agent or representative. Said return shall be filed on or before the fifteenth thirtieth day of February
January of each tax year , except that the aces. e •• _ _ _ _ - - • _ e he eadline- te-the
after the annual+ mail+ag - of -the- personal property-filing-terms-but-prior to the fifteenth- day- efFebruary-of
ach tax year. The borough assessor may, by notice in writing to any person by whom a return has been
made, require from him a further return containing additional details and more explicit particulars and,
upon receipt of the notice, that person shall comply fully with its requirements within 30 days.
In the event of any person failing, refusing, or neglecting to make or file said personal property return of
property owned by him, as required herein, the assessor shall make an assessment which shall be as fair
and equitable as he is able to make from the best information in his possession concerning said property.
[Ord. 92 -25 §2, 1992; prior code Ch. 3 subch. 2 §1. Formerly §3.24.010].
3.40.015 Tax situs of personal property.
'A. Tax Situs. All personal property which has a tax situs within the borough on January 1st of the tax year
is subject to taxation. "Tax situs" means the principal place where an item of personal property is located,
having due regard to the residence and domicile of its owner, the place where it is registered or licensed,
whether it is taxed by other municipalities, and any other factors which may indicate the principal location
of the property.
B. Tax Situs, Conclusive Presumptions.
11. Tax situs shall be conclusively presumed to be within the borough when the property,
!although not within the borough on January 1st of the assessment year, either:
^.a. Has been or is usually, normally, or regularly kept or used within the borough;
b. Has been or is kept or used within the borough for any 90 days or more in the 12 months
preceding the January 1st assessment; or
c. Has been or is kept or used within the borough for any length of time preceding January
1st of the assessment year if such presence or use is intended to be permanent;
"permanent" in this subsection means for a period of 90 days or more.
2. Tax situs shall also be presumed conclusively to be within the borough where the ownership,
'maintenance, or use of such property requires a license or permit, and a license or permit has
been issued by the state of Alaska or the borough or any other political subdivision within the
borough, and:
!a. The property is so licensed or permit so issued and either the actual residence address
or the mailing address of the licensee or permittee, or of the permissive user thereunder, is
within the borough; or
b. The property is so licensed or the permit so issued and the domicile of the licensee or
permittee, or the permissive user thereunder, is in the borough; this subsection is to apply
expressly to, but is not limited to, situations wherein the subject property is in the custody of
persons in educational institutions outside of the borough; or
c. The property is so licensed or the permit is issued and the property is permanently
outside the borough when such licensing frees the owner, user or custodian of liability for
similar taxes in any other country, state, or political subdivision thereof. [Ord. 85 -12 -0 §1,
11985. Formerly §3.24.015].
3.40.020 Liability for and collection of.
A. The owner of personal property assessed is personally liable for the amount of taxes assessed against
the property. The tax, together with penalty and interest, may be collected in a personal action brought in
the name of the borough.
B. If the tax on personal 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 10 days after service of the demand personally or by registered mail.
:C. If the tax has not been paid after the expiration of 10 days from service of demand, the 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. [Ord. 74 -12 -0 §1, 1974; prior code Ch. 3 subch. 2 §2. Formerly §3.24.020].
3.40.025 Disclosure of ownership of mobile homes.
On request by the assessor or his authorized representative, persons leasing, renting or otherwise
making private property available to another person for location of a mobile home shall disclose the name
and mailing address of the owners of that mobile home to the assessor.
3.40.030 Penalties and Interest.
A person who fails, refuses, or neglects to file a personal property return in accordance with KIBC
3.65.010 and 3.65.020 3.40 10 and 3.40.20 shall, in addition to other penalties provided by law, be liable
for a failure to file penalty of 40.pecee^1�f he4ax ascesced against- sa+d- persenal property as asserted
•- e , - - - e - - - - : - -.e .1 ! 20% of the tax assessed, in accordance with AS
29.45.250. Said person shall pay interest at the rate of 12 percent per year, exclusive of penalty, from the
due date until paid in full. This section shall apply to all persons having personal property within the
borough, irrespective of residence. However, when such penalty and interest amount to $1.00 or less,
there shall be assessed a minimum penalty of $1.00. A person who files a completed return after the filing
deadline, but before the mailing of the assessment notices shall, in addition to other penalties provided by
law, be liable for a penalty of five percent of the tax assessed against said personal property for that tax
; year. [Ord. 93 -36 §4, 1993; Ord. 92 -25 §2, 1992; Ord. 74 -8 -0 §3, 1974; Ord. 69 -4 -0 §1, 1969; Ord. 67-
11 -0 §1, 1967; prior code Ch. 3 subch. 2 §3. Formerly §3.24.030].
3.40.050 Classification of boats and vessels.
-- • e • _ !.• - .3 - 9 e , Bboats and vessels are classified for purposes of taxation as a special
category and shall be taxed at the rate determined annually by the assembly during the budget adoption
process for a boat or vessel of more than five net tons, rather than on an ad valorem basis. pursuant to
AS 29.45.050(b)(2). [Ord. FY06 -10 §2, 2006; Ord. 85 -3 -0, 1985; Ord. 81 -50 -0 §1, 1981. Formerly
1§3.24.050].
.3.40.055 Classification of aircraft.
•
A. For purposes of taxation, aircraft that have been issued an N number by the Federal Aviation
jadministration ( "FAA ") by January 1 of the tax year and are less than 12,500 pounds takeoff
,weight shall be totally exempted from ad valorem taxes and shall be taxed in accordance with the
,following flat tax schedule>
AIRCRAFT FLAT TAX SCEHEDULE BASED ON
Gross Takeoff Weight
Fixed Wing Rotorcraft /Rotary Wing
Annual
Class Weight Annual Tax Class Weight Tax
1 Less than 2000 lbs $100.00 1 Less than 1500 lbs $150.00
2000 to less than 1500 to less than
2 4000 lbs $150.00 2 3500 $250.00
4000 to less than 3500 or more in
3 6000 $300.00 3 weight $500.00
6000 to less than
4 12,500 lbs $500.00
12500 or more in
5 weight $750.00
1B. Commercial aircraft operated under a regular schedule by a scheduled airline and with a gross
takeoff weight of more than 12,500 pounds shall be taxed on an ad valorem basis in accordance
with the Kodiak Island Borough landing schedule formula.
C. Definitions. For purposes of this section:
"Aircraft" means any engine powered contrivance invented, used, or designed to navigate,
Eor fly in, the air and that is capable of being manned and is required by the FAA to be registered
and certified in order to be manned.
"Commercial aircraft: means any aircraft transporting passengers and /or cargo for some
payment or other consideration, including money or services rendered.
"Scheduled airline ". A scheduled airline is any individual, partnership, corporation or
association:
(1) Engaged in air transportation under regular schedules to, over, away from, or
within the U.S.; and
I(2) Holding a Foreign Air Carrier permit or a Certificate of Public Convenience and
Necessity, issued by the Department of Transportation pursuant to 14 CPR
Parts 201 and 213.
s- inventories- exempt,
- -- • - _ t.• ..e. e(b), the inventories of businesses poreossing a valid business license -from
the state of Alaska are exempt from the tax imposed by this chapter.
8. As used herein, "inventories" m ans personal- property in the ha•:_ : - o e •:: -- - ••: -• - -
;hcld for sale or personal property held in the form of raw materials or component parts for the
_ • _ -.. _ e ee...e• . 'Gods. [Ord. 06 21 , !S•; • .. _. __ I • , SA _ _ '.te!
All heuseheld- furniture and effects (i.e., snow mackines AT-Vs, TVRO -e_ • .. - . e _
'a family or householder is exempt from property tax. This exempt-le • - - e '• - . e _ - - e: _ _ - e sporty in
a rental unit when the buildi•e a •• ' -• • •' -e _•e •- e - •- •-
does not exceed 35 percent of the gross living area of the structure. [Ord. 02 25 §2, 1002; Ord. 84 25 0
§1, 1084. Formerly §3.21.070].
r- exempt,
;Pursuant to AS 20.51.025(b), fishing gear (i.e., nets, seines, crab pots, long linos, trawls) and any or all
: : 2. .2•2 - : : e .: •• •• • _ _ - . • e : : •• pt -from property tax. [Ord. 84 25 0 §3,
,t ;.4. .- see
;3.40.090 Personal property minimum billing.
Pursuant to AS 29.45.050(d)(2), only personal property accounts (not including boats, vessels and
aircraft) with a value greater than the amount listed on the annual budget ordinance will be billed. [Ord.
FY2007 -16 §3, 2007; Ord. 84 -25 -0 §3, 1984. Formerly §3.24.090].
PROPOSED PERSONAL PROPERTY EXEMPTIONS
The following estimates on personal property exemptions are computed based on the 2010 personal property filings.
The tax revenue (based on 10.5 mills), total assessed value, and number of accounts affected, are given. The total
number of accounts for 2010 is 1,244.
1. Assumption: All personal property accounts assessed less than $10,000:
Number of accounts: 899
Total Assessed Value: $2,540,884
Tax Revenue: $26,679
Value of exemption of $10,000 on remainder of accounts: 345 accounts or $3,450,000 assessed value and
$36,225 tax revenue.
Total affect of $10,000 exemption is $62,904.38 in tax revenue and a reduction of assessed value of $5,990,884
2. Assumption: All personal property accounts assessed less than $15,000
Number of Accounts: 957
Total Assessed Value: $3,259,565
Tax Revenue: $34,225
Value of exemption of $15,000 on remainder of accounts: 287 accounts or $4,305,000 assessed value and
$45,203 tax revenue.
Total affect of $15,000 exemption is $79,428 in tax revenue and a reduction of assessed value of $7,564,565
3. Assumption: All personal property accounts assessed less than $20,000:
Number of Accounts: 1,001
Total Assessed Value: $4,014,090
Tax Revenue: $42,147.95
Value of exemption of $20,000 on remainder of accounts: 243 accounts or $4,860,000 assessed value and
$51,030 tax revenue.
Total affect of $20,000 exemption is $93,178 in tax revenue and a reduction of assessed value of $8,874,090.
4. Assumption: All personal property accounts assessed less than $50,000:
Number of Accounts 1,107
Total Assessed Value $7,379,640
Tax Revenue: $77,486
Value of exemption of $50,000 on remainder accounts: 137 accounts or $6,850,000 assessed value and
$71,925.
Total affect of $50,000 exemption $149,411 in tax revenue and a reduction of assessed value of $14,229,640.
PROP ID Owner Description Gross Weight Assessed Tail Num. Ad Valorem Proposed Use Com AdV Flat
10150 REDEMPTION INC ROBERT 51981 BRITON - NORMAN BN -2A -26 6600 $125,000 N5891V $1,312.50 $500 C $ 1,313 $ 500
10151 RUOSS ROLAN 1953 DEHAVILLAND DHC2 5100 $55,000 N4756T $577.50 $300 C $ - $ -
10153 BURCH ALVIN 1977 PIPER PA -18 1750 $45,000 N4018E $472.50 $100 P $ - $ -
10156 REDEMPTION INC ROBERT 51981 PIPER SARATOGA 3600 $45,000 N8152Z $472.50 $150 C $ 473 $ 150
10157 HILTY DAVID 1953 CESSNA 305 2400 $31,500 N10442 $330.75 $150 C $ 331 $ 150
10160 REDEMPTION INC ROBERT 51968 BRITON- NORMAN BN -2A -26 6600 $70,000 N2233Z $735.00 $500 C $ 735 $ 500
10162 REDEMPTION INC ROBERT 51967 PIPER CHEROKEE 2150 $56,000 N3941W $588.00 $150 C $ 588 $ 150
13097 HARVEY CHARLES 1943 GRUMMAN G- 44(WIDGEON) 4500 $200,000 N17481 $2,100.00 $300 C $ 2,100 $ 300
13099 ANDREW AIRWAYS INC 1980 CESSNA U206G 3600 $125,000 N5303X $1,312.50 $150 C $ 1,313 $ 150
13100 ANDREW AIRWAYS INC 1958 DEHAVILLAND DHC -2 5100 $296,000 N1544 $3,108.00 $300 C $ 3,108 $ 300
13101 KODIAK FLYING CLUB, INC 1975 CESSNA 172M 2450 $35,000 N9677Q $367.50 $150 C $ 368 $ 150
13103 PAKLOOK, INC. 1977 207 3600 $60,000 N1750U $630.00 $150 C $ 630 $ 150
13106 TRANSNORTHERN, LLC Beech craft 99 10900 $36,500 N1TNA $383.25 $500 C $ 383 $ 500
13109 PAKLOOK AIR 1976 PIPER PA32 3400 $46,000 N75311 $483.00 $150 C $ 483 $ 150
13111 PAKLOOK AIR, INC 1967 BRITTON NORMAN BN -2A -21 6600 $104,000 N663SA $1,092.00 $500 C $ 1,092 $ 500
13114 AZUYAK TONY 1965 172F 2450 $29,000 N8767U $304.50 $150 P $ - $ -
13126 MARITIME HELICOPTERS 1980 BELL 206 3200 $250,000 N302 MH $2,625.00 $150 C $ 2,625 $ 150
13174 CARLSON VICTOR LISA 1951 BVR 5100 $300,000 N539DH $3,150.00 $300 C $ 3,150 $ 300
13177 BERNS JAMES 1968 PIPER -PA -32 -300 PA -32 -300 3400 $37,500 N4172R $393.75 $150 P $ - $ -
13180 PATTERSON FREDERICK 1953 PIPER PA22 2000 $500 N3498A $5.25 $150 P $ - $ -
22593 MAJDIC MARK Robinson R44 2500 $140,000 748BP $1,470.00 $150 P $ - $ -
22825 SKINNER, WES Taylor Craft BC12 1300 $5,000 96542 $52.50 $100 P $ - $ -
22826 REDEMPTION INC ROBERT S Beaver 5100 $285,000 47AK $2,992.50 $300 C $ 2,993 $ 300
22831 OSOWSKI WES Cessna 206 3600 $45,000 4676U $472.50 $150 C $ 473 $ 150
22835 JACKSON JAMES Aeronca 15 Sedan 2050 $35,000 1188H $367.50 $150 P $ - $ -
22837 ROBINSON GENE Cessna U206 3600 $60,000 3495L $630.00 $150 C $ 630 $ 150
GRAHAM, JIM Robinson R44 2500 $0.00 Totals $ 22,785 $ 4,700
TUBER, ANDY Robinson R44 2500 $0.00
Current Proposed Change
ALL AIRCRAFT TAXABLE $26,428.50 $5,950 $20,479 Loss in tax revenue
COMMERCIAL AT AD VALOREM $26,428.50 $22,785 $3,644 Loss in tax revenue
COMMERCIAL AT FLAT RATE $26,428.50 $4,700 $21,729 Loss in tax revenue
13117 NORTHERN AIR CARGO INC LANDINGS $ 98,500 N1NAC $1,034.25
13118 ERA AVIATION, INC LANDINGS $ 999,900 N1ERA $10,498.95
13125 ALASKA AIRLINES INC LANDINGS $ 647,300 N1AKA $6,796.65
KODIAK ISLAND BOROUGH
op i 41, • ENGINEERING /FACILITIES DEPARTMENT
( - - ,/ e ? 710 Mill Bay Road
a . e Kodiak, AK 99615
(907) 486 -9341 Phone (907) 486 -9394 Fax
ksmith @kodiakak.us
MEMORANDUM
DATE: August 26, 2010
TO: Borough Mayor and Assembly
THRU: Rick Gifford, Manager
Woody Koning, E/F Director
FROM: Ken Smith, Project Manager
RE: Projects Status Report
CURRENT PROJECTS STATUS:
BAYSIDE FIRE STATION ADDITION
-- Dowland Construction has substantially completed
the Bayside Fire Station and Chief Himes has finally
been allowed to move his equipment into the new
addition. There remain yet a few minor punch list
z ,i - . t w A items that will be completed within the next
gi
4' " --:>- • couple of weeks.
+ � �: -tie � --- ,, u., hi t 1
V /V' •
Y _
OLD HARBOR GYM ADDITION .,
Wolverine Supply is making progress on the project. The r if :' ` iii
addition is complete and ready for occupancy. Work . Ir . '
continues on the structurally deficient trusses in the i _ _ _ taiiir
gymnasium. When the truss work is complete the new
gym floor can be installed. The project is expected to be , - " .t
100% complete by the end of September.
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KMS and EAST ELEMENTARY UNDERGROUND FUEL STORAGE TANK REPLACEMENT
Central Environmental was the low bidder for the work however all of the bids were substantially higher than
the estimates and budget. The work has been postponed until next summer while a lower cost alternative is
being explored that may allow the tanks to be abandoned in place. It is yet to be determined if contaminated
soil is present at either site.
KODIAK MIDDLE SCHOOL STANDBY GENERATOR INSTALLATION
Brechan Enterprises was the low bidder. They plan to start installation of the new 100 kW standby generator
in September. This project is funded by KIBSD.
\ \dove \Departments \EF \Capital Projects \Bond Issue \Admin \Bond Project Status \Project Status Report
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