2010-10-14 Work Session Kodiak Island Borough
Assembly Work Session
Thursday, October 14, 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. North Pacific Fisheries Management Council Meeting — Trevor Brown
2. Personal Property Tax Revision
3. Prohibition of Smoking Ordinance
4. Mayor's Official Communication
PACKET REVIEW
PUBLIC HEARING — None.
UNFINISHED BUSINESS — None.
NEW BUSINESS
CONTRACTS — None.
RESOLUTIONS
*Resolution No. FY2011 -07 Appointing a Member to the Kodiak Fisheries Development
Association,
Resolution No. FY2011 -08 Approving the Formation of a Project Advisory Committee (PAC) to
the Planning and Zoning Commission and Confirming the Mayoral Appointees to this
Committee.
Resolution No. FY2011 -10 Declaring the Intent of the Kodiak Island Borough to Reimburse
Original Expenditures for Costs of School Capital Improvements With Proceeds of Tax Exempt
Bonds.
ORDINANCES FOR INTRODUCTION — None.
OTHER ITEMS
Donation of Artifacts to the Alutiiq Museum.
Administer Oath of Office to Newly Elected Officials.
Presentation to Outgoing Assembly Member.
Resolution No. FY2011 -09 Ratifying and Certifying the Results of the Municipal Election Held
October 5, 2010.
MANAGER'S COMMENTS
CLERK'S COMMENTS
MAYOR'S COMMENTS
ASSEMBLY MEMBERS COMMENTS
ON LEAVE
Branson — Oct 1 -Oct 17 (NCOA/Personal)
Friend - Oct 12- Oct 22 (Personal)
Jeffrey - Oct 24 -30 (Personal)
Selby — Oct 11 -15 (WIR)
Gifford - Oct 15 -22 (ICMA, San Jose); Oct 22 -Nov 02 (Personal)
Motion on Observer Restructuring
October 8, 2010
The Council adopts Alternative 3, the "coverage- based" restructuring alternative as its preferred
alternative, with the following components that include a modified version of Option 2:
Two tier system for general coverage categories: All vessels and processors in the groundfish and
halibut fisheries off Alaska would be placed into one of two observer coverage categories. These
categories would be established in regulation:
1. The "greater than or equal to 100 %" (>100%) coverage category, and
2. The "less than 100 percent" ( <100 %) coverage category.
Vessels and processors that would be placed in the >100% include:
I. All catcher /processors and motherships participating in the groundfish and halibut fisheries,
2. All catcher vessels while fishing under a management system that uses prohibited species
caps in conjunction with a catch share program, and
3. All shoreside and floating processors when taking deliveries of AFA or CDQ Pollock.
Vessels and processors in the >100% coverage category would not be included under the fee -based
program and would continue to obtain observers by contracting directly with observer providers
("status quo ").
All other catcher vessel landings in the groundfish and halibut fisheries, and processors taking
deliveries of this catch, would fall into the <100% coverage category. Observer coverage for vessels
and processors in the <100% coverage category would be managed under an ex- vessel fee based
observer service delivery model with the following features:
Basis of the fee assessment: A fee would be assessed on the ex- vessel value of the landed catch
weight of groundfish and halibut. The landed catch weight would be the weight equivalents used to
debit quotas (e.g., round weight for groundfish and headed and gutted net weight for halibut) which
are reported on the processor's or registered buyer's landing report submitted to NMFS.
Ex- vessel value fee percentage of 1.25 %: The fee percentage would be set in regulation at 1.25% of
the ex- vessel value of groundfish and halibut. The fee percentage will be reviewed annually by the
council after the second year of the program (see Option 2 annual reports, below).
Selection of vessels and processors for observer coverage: The selection of vessels and processors
that must carry an observer under the restructured program would be determined through a sampling
and deployment plan. Observer coverage rates (trips or vessels) would not be in regulation.
Standard ex- vessel prices to apply to (non -IFQ) groundfish landings to determine the ex- vessel
value based fee liability would be based on standardized ex- vessel nominal prices calculated using
data derived from COAR using the methodology developed by the CFEC for their gross earnings
estimates.
Standard ex- vessel prices would be established for groundfish by species, port of landing, and gear.
Three gear type categories would be established: pelagic trawl gear, non- pelagic trawl gear, and fixed
gear (everything else besides trawl gear). Because of data confidentiality issues, standardized price
data must be aggregated if there are fewer than 3 entities in a practice category.
q
A 3 -year rolling average would be used to calculate the standard ex- vessel prices for groundfish
(excluding fixed gear IFQ /CDQ sablefish).
Standard annual ex- vessel prices for halibut and sablefish IFQ and CDQ: The most recent
available standard annual ex- vessel price for IFQ halibut and IFQ sablefish developed for the IFQ
cost recovery program would be applied to landings by:
• Catcher vessels in the <100% observer coverage category of halibut IFQ,
• Halibut CDQ,
• Sablefish IFQ, and
• Sablefish that accrues against the fixed gear sablefish CDQ allocation.
This standard ex- vessel price is established annually by port or port group from registered buyer
reports.
Start -up funding: Funds must be collected prior to deployment of observers under the restructured
portion of the program to initiate contracts for observer deployment. Alternative 3 is expected to
provide start -up funding in one year. During the start -up period ("year -0 "), vessels and processors
subject to the 1.25% fee assessment would continue to pay for current observer coverage
requirements. Processors would be billed at the end of the year. Vessels and processors will only be
required to pay the difference between the fee assessment and the actual year -0 observer cost under
the status quo deployment model.
Federal funding for start -up cost: The Alaska Region NMFS will continue to seek federal funding
Ibr start -up cost of implementation of the restructured observer program. If federal funding is
available, it would be used towards the initial deployment of observers under a restructured program.
Modified Option 2: Annual Report and Review of the Sampling and Deployment Plan and the
1.25% fee assessment:
NMFS will release an observer report by September I of each year. The report will contain the
proposed stratum and coverage rates for the deployment of observers in the following calendar year,
as well as information on the financial aspects of the program. The council may request its Observer
Advisory Committee, groundfish Plan Teams and/or the SSC to review and comment on this draft
plan. NMFS will consult with the Council each year on the draft plan for the upcoming year, at a
meeting of the Council's choosing that provides sufficient time for Council review and input to
NMFS.
NMFS also would prepare an annual report on the observer program for presentation to the Council
each year, including information on how industry participants have adapted to and been able to
accommodate the new program. As part of this annual report, the 1.25% fee percentage would be
reviewed by the council after completion of the second year of observer deployment in the
restructured program. The Council could revise the fee assessment percentage in the future through
rulemaking after it had an opportunity to evaluate program revenues and costs, observer coverage
levels, -fishery management objectives, and future sampling and observer deployment plans. This
report would be provided to the Council at the same time the annual deployment plan is being
provided.
C -5 GOA Tanner crab bycatch motion
FINAL MOTION AS RECONSIDERED - October 11, 2010
The Council adopts the following amended problem statement and preferred alternative
for final action:
Problem Statement:
Tanner crab are a prohibited species bycatch in the Gulf of Alaska (GOA)
groundfish fisheries. Directed fisheries for Tanner crab in the GOA are fully allocated .
under thecurrent limited entry system. No specific conservation measures exist in the
GOA toaddress adverse interactions with Tanner crab by trawl and fixed gear sectors
targetinggroundfish and low observer coverage in GOA groundfish fisheries limits
confidence inthe assessment of Tanner crab bycatch in those fisheries, and a greater
level of observercoverage in the appropriate areas may provide the Council with a
higher level ofconfidence in the assessment of any bycatch occurring in the designated
areas as a basisfor future management actions as necessary. Trawl sweep
modifications have been effective in reducing unobserved bycatch mortality of Tanner
crab in the Bering Sea, and similar effects may be realized in the Gulf of Alaska if
modified trawl sweeps are employed in those groundfish fisheries.
Alternative 2: Close the areas specified below to trawl groundfish fisheries.
Component 1: Area definition
ADF &G Northeast Section
Option 1: Statistical Area 525807 and the area east of Statistical
Area 525807north of 58 degrees latitude, south of 58 degrees 15
min. latitude and west the longitude line extending north from the
eastern boundary of the Type 1 red king crab closure area.
•
Component 2: Closure timing
Option 1: Year round
Suboption 1: trawl gear
Suboption 5: Vessels using pelagic trawl gear to directed fish for
pollock wouldbe exempt from the closures
•
Component 3: Observer coverage for pot groundfish fishery
In order to fish in the area, require 30% observer coverage on all pot
groundfish vessels less than 125 feet. Note, fishing days and observer
coverage in these areas would be separate from and not count towards
meeting a vessel's overall 30% groundfish observer coverage
requirement. The Council encourages the agency to incorporate, to the
extent possible, in the new fee -based observer program, an observer
deployment strategy that ensures adequate coverage to establish
statistically robust observations in the area described.
1
h ,
Alternative 3.L`orderto fish mthe areas specified below Tequife1'00% observer
c overage on all non sh pelagic trawlgroundfi vess el a d 30% obse Ver•coverage o a, 199
[pot groundfish vessels less`than - 125feet. Note, fishing days and observer coverage in
these areas would be separate from andnot count towards meeting a vessel's overall
30% groundfish observer coveragerequirement. The Council encourages the agency to
incorporate, to the extent possible, in the new fee -based observer program, an observer
deployment strategy that ensures adequate coverage to establish statistically robust
observations in the areas described below.
( Area defnitionl
ADF &G Northeast Section
Option 2:LChiniak Gully (Four corners at 152 °19'34" W x 57 °49'24"
N by57 °29' N x 151°20'W by 57 °20' N x 151°20'W by 57° x
152 °9 "20' W),excluding State waters
ADF &G Eastside Section
Option 3: Statistical Area 525702
(Develop a; trailingameridment=to require trawlyessels>to use approyed modified gear'
e.g..trawl sweep.modifications, in the Central G SK pelagi . -"fi'she
It is expected that NMFS initiate an iterative process similar to that used to
develop trawl sweep specifications in the BSAI in order to implement the
trawl sweep requirement and reduce the footprint in the GOA by bottom •
trawls.
[Deeming language]
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October4, 2010 December 6, 2010 January 31, 2011
Anchorage, AK Captain Cook Anchorage, AK Hilton Hotel Seattle, WA
Joint Protocol Committee (T)
SSL BiOp/ Measures: Review; Action as necessary
Research Priorities: Finalize
GOA Rockfish Program Regulations: Report;action as nec. GOA Rockfish Program Regulations: Review (T)
BS&Al P.cod Split: Discuss plan /action as necessary (T)
Halibut Catch Sharing Plan: Review Regulations
P.cod Jig Fishery Management: Discussion Paper(T)
GOA Halibut PSC Discussion Paper: Review disc. Paper (T) IFQ Discussion Papers: Review (T)
CQE area 3A D class purchase: Initial Review CQE area 3A D class purchase: Final Action
COE in Area 4B: Review Discussion paper
Area 4B D shares on C vessels: Initial Review /Final Action Four new COE eligible communities: Initial /Final Action(T)
Am 80 GRS Program Changes: Initial Review (T) Am 80 GRS Program Changes: Final Action () Am 80 Replacement Vessel Sideboards: Discussion Paper (7)
Observer Program Restructuring: Final Action
BSAI Crab ROFR: Initial Review BSAI Crab ROFR: Final Action
BSAI Crab Rationalization 5 -year review: Receive report
BSAI Crab Emergency Relief: Initial Review BSAI Crab Emergency Relief: Final Action
Economic Data Collection: Review disc papers; action as nec. Al P.cod Processing Sideboards: Initial Review (T) Al P.cod Processing Sideboards: Final Action
BSAI Chinook salmon bycatch EDR: Review regulations /forms BSAI Chum Salmon Bycatch. Preliminary Review
Arrowtooth Flounder MRA: Final Action
GOA Chinook Salmon Bycatch: Discussion paper(T)
GOA Tanner Crab Bycatch: Final Action
BBRKC Spawning Area /fishing effects: Discussion paper(T.)
BSAI Crab SAFEIOFLs: Review and Approve
Salmon FMP NS1 Amendments: Discussion paper(T)
BSAI Crab ACLs /snow crab rebuiliding: Final Action
Pribilof BKC Rebuilding Plan: Initial Review Pribilof BKC Rebuilding Plan: Final Action
Sablefish Recruitment Factors: Discussion Paper (T)
MPA Nomination Discussion Paper: Review
Hagemeister Island: Initial Review Hagemeister Island: Final Action
Scallop ACLs: Final Action
Groundfish Specifications: Receive Plan Team Reports Groundfish Specifications: PT reports; Approve SAFE;
Adopt Proposed Catch Limits Adopt Final Catch Limits
HAPC: Review Proposals for Analysis HAPC: Action as necessary
Groundfish Workplan: Annual review EFH Amendment: Initial Review (T) EFH Amendment: Final Action (T)
ACL- Annual Catch Limit PSC - Prohibited Species Catch
Al - Aleutian Islands TAC - Total Allowable Catch Future Meeting Dates and Locations
GOA - Gulf of Alaska BSAI - Bering Sea and Aleutian Islands Oct 4 -, 2010 in Anchorage (Captain Cook)
SSL - Steller Sea Lion IFQ - Individual Fishing Quota Dec 6- 2010 in Anchorage Hilton
BKC - Bue King Crab ROFR - Right of First Refusal January 31- February 8, 2011- Seattle
BOF - Board of Fisheries GHL - Guideline Harvest Level March 28 Apri15, 2011 Anchorage
FEP - Fishery Ecosystem Plan EIS - Environmental Impact Statement June 2011 - Nome
CDC - Community Development Quota LLP - License Limitation Program September 26 -, 2011 in Unalaska
VMS - Vessel Monitoring System SAFE - Stock Assessment and Fishery Evaluation
EFP - Exempted Fishing Permit MPA - Marine Protected Area
BiOp - Biological Opinion EFH - Essential Fish Habitat
MRA - Maximum Retainable Allowance HAPC - Habitat Areas of Particular Concern IT) Tentatively scheduled
1 Introduced by: Borough Manager
2 Requested by: Borough Assessor
3 Drafted by: Borough Assessor
Introduced: XX/XX/2010
4 Public Hearing:
5 Adopted:
6
7 KODIAK ISLAND BOROUGH
8 ORDINANCE NO. FY2011 -XX
9
10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
11 AMENDING TITLE 3 REVENUE AND FINANCE
12 CHAPTER 3.40 PERSONAL PROPERTY TAX
13
14 WHEREAS, AS 29.45.050 (b) (2) allows a municipality to classify as to type and exempt
15 or partially exempt some or all types of personal property from ad valorem taxes; and
16
17 WHEREAS, KIBC 3.40.070 was written with the intention of exempting personal property
18 belonging to a head of a family or householder from ad valorem taxes; and
19
20 WHEREAS, the Borough Assembly wishes to exempt personal property up to an
21 assessed value of $20,000; and
22
23 WHEREAS, it is the intent of the Kodiak Island Borough Assembly to include private, non -
24 commercial aircraft in the exemption of personal property; and
25
26 WHEREAS, KIBC 03.,40.030 sets penalty rates for failure to file personal property returns
27 as required by KIBC 03.40.10 and KIBC 03.40.020; and
28
29 WHEREAS, the penalties set by KIBC 03.40.030 do not adequately encourage non - filers
30 to comply with state and borough code and the cost to administer non -files are higher than
31 the current income from the penalty fee; and
32
33 WHEREAS, the following suggested changes in the Personal Property Ordinance will
34 clarify the ordinance to better state the intention of the borough.
35
36 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
37 BOROUGH THAT:
38
39 Section 1: This ordinance is of a general and permanent nature and shall become a part
40 of the Kodiak Island Borough Code of Ordinances;
41
42 Section 2: Title 3 Revenue and Finance Chapter 3.40 Personal Property Tax is hereby
43 amended as follows:
44
45 Sections:
46 3.40.010 Property subject to taxation
47 3.40.020 Exemptions
48 3.40.01030 Assessment return.
49 3.40.01540 Tax situs of personal property.
50 3.40.02050 Liability for and collection of.
51 3.40.03860 Penalties.
52 3.40.05070 Classification of boats and vessels.
Kodiak Island Borough Ordinance No. FY200X -XX
Page 1 of 6
53 3,40.080 Classifcation of aircraft
54 3.40.060 Bucinoss invontorios oxompt.
55 — at! . I - - •• :.•e -- -
56 3.10.080 Commorcial fiching goar oxompt.
57 el!! -e•- - --- ....
58
59 `For statutory provisions granting the power to assess and collect taxes, see AS 29.35.170;
60 for provisions governing municipal assessment and taxation generally, see AS 29.45.
61
62 3.40.010 Property subject to taxation
63 Except as otherwise provided in this chapter, a personal property which has a tax situs
64 within the borough is subject to taxation. Business personal property is taxable to the extent
65 that a taxpayer's total assessed value for all business personal property within the Borough
66 of Kodiak exceeds $20,000. Business personal property includes all personal property
67 including, but not limited to, furniture, furnishings, fixtures, machinery, and equipment used
68 by a business or in a business capacity.
69
70 3.40.020 Exemptions
71 A. Individual personal property utilized solely and exclusively for personal, non - business,
72 non - commercial, non - agricultural and non - income producing uses or purposes is exempt
73 from taxation under this chapter. This includes aircraft, boats and vessels used for non -
74 business, non - agricultural, non - commercial and non - income producing purposes.
75 B. The first $20,000 of assessed valuation of business personal property owned by each
76 taxpayer shall be exempt from borough property taxation. For a taxpayer with more than one
77 business personal property tax account, the $20,000 exemption shall be distributed pro rata
78 among all of the taxpayer accounts, based on the proportion of the assessed value in each
79 account to the total assessed value of that taxpayer's business personal property.
80 C. Pursuant to AS 29.45.050(b), the inventories of businesses possessing a valid business
81 license from the state of Alaska are exempt from the tax imposed by this chapter. As used
82 herein, "inventories" means personal property in the hands of a retail or wholesale merchant
83 held for sale or personal property held in the form of raw materials or component parts for
84 the manufacture or production of goods.
85 D. Pursuant to AS 29.54.025(b), fishing gear (i.e., nets, seines, crab pots, long lines, trawls)
86 and any or all associated paraphernalia utilized for commercial fishing is exempt from
87 property tax.
88
89 3.40.04030 Assessment return.
90 Every person with ownership in business personal property shall submit to the borough
91 assessor a personal property return of any property owned by him, or in which he has an
92 interest, and of the property held or controlled by him in a representative capacity, in the
93 manner prescribed, which return shall be based on property values existing as of the first
94 day of January of the year for which the return is made. The person making the return in
95 every case shall state an address to which all notices required to be given to him under this
96 section may be mailed or delivered. The return shall show the nature, quantity, description,
97 amount, value, purchase price new or used, depreciable basis, and current condition of all
98 personal property, the place where the property is situated, and said return shall be in such
99 form and include such additional information as the assembly may prescribe, and shall be
100 signed and verified under oath by the person liable, or his or its authorized agent or
101 representative. Said return shall be filed on or before the fifteenth day of January of each tax
102 year. The borough assessor may, by notice in writing to any person by whom a return has
103 been made, require from him a further return containing additional details and more explicit
Kodiak Island Borough, Alaska Ordinance No. FY2007 -16
Page 2 of 6
104 particulars and, upon receipt of the notice, that person shall comply fully with its
105 requirements within 30 days.
106 In the event of any person failing, refusing, or neglecting to make or file said personal
107 property return of property owned by him, as required herein, the assessor shall make an
108 assessment which shall be as fair and equitable as he is able to make from the best
109 information in his possession concerning said property.
110
111 3.40.04540 Tax situs of personal property.
112 A. Tax Situs. All personal property which has a tax situs within the borough on January 1st
113 of the tax year is subject to taxation. "Tax situs" means the principal place where an item of
114 personal property is located, having due regard to the residence and domicile of its owner,
115 the place where it is registered or licensed, whether it is taxed by other municipalities, and
116 any other factors which may indicate the principal location of the property.
117
118 B. Tax Situs, Conclusive Presumptions
119 1. Tax situs shall be conclusively presumed to be within the borough when the property,
120 although not within the borough on January 1st of the assessment year, either:
121 a. Has been or is usually, normally, or regularly kept or used within the borough;
122 b. Has been or is kept or used within the borough for any 90 days or more in the 12
123 months preceding the January 1st assessment; or
124 c. Has been or is kept or used within the borough for any length of time preceding
125 January 1st of the assessment year if such presence or use is intended to be permanent;
126 "permanent" in this subsection means for a period of 90 days or more.
127 2. Tax situs shall also be presumed conclusively to be within the borough where the
128 ownership, maintenance, or use of such property requires a license or permit, and a license
129 or permit has been issued by the state of Alaska or the borough or any other political
130 subdivision within the borough, and:
131 a. The property is so licensed or permit so issued and either the actual residence
132 address or the mailing address of the licensee or permittee, or of the permissive user
133 thereunder, is within the borough; or
134 b. The property is so licensed or the permit so issued and the domicile of the
135 licensee or permittee, or the permissive user thereunder, is in the borough; this subsection
136 is to apply expressly to, but is not limited to, situations wherein the subject property is in the
137 custody of persons in educational institutions outside of the borough; or
138 c. The property is so licensed or the permit is issued and the property is
139 permanently outside the borough when such licensing frees the owner, user or custodian of
140 liability for similar taxes in any other country, state, or political subdivision thereof.
141 3.40.02050 Liability for and collection of.
142 A. The owner of personal property assessed is personally liable for the amount of taxes
143 assessed against the property. The tax, together with penalty and interest, may be collected
144 in a personal action brought in the name of the borough.
145 B. If the tax on personal property is not paid when due, the borough may, in addition to other
146 remedies available, enforce the tax lien by distraint and sale of the property after first
147 making demand of the person assessed for the amount of the tax, penalty, and interest. The
148 demand shall be in writing addressed to the person whose name appears on the last
149 assessment roll as the owner of the property, describing the personal property assessed
150 and the amount of the tax, penalty, and interest and demanding that the total be paid within
151 10 days after service of the demand personally or by registered mail.
Kodiak Island Borough, Alaska Ordinance No. FY2007 -16
Page 3 of 6
152 C. If the tax has not been paid after the expiration of 10 days from service of demand, the
153 clerk may issue a warrant directing a peace officer to seize the personal property for which
154 the tax was levied and to sell it at public auction after at least 15 days' notice of the sale by
155 posting and publication. If the proceeds from the property sold are not sufficient to satisfy
156 the tax, penalty, interest and costs of sale, the warrant may authorize the seizure of other
157 personal property sufficient to satisfy the tax, penalty, interest, and costs of sale.
158
159 3.40.03060 Penalties and Interest.
160 A person who fails, refuses, or neglects to file a personal property return in accordance with
161 KIBC 3.6540.010 and 3.6540.020 shall, in addition to other penalties provided by law, be
162 liable for a penalty of 10 porcont of tho tax accoccod against said porconal proporty ac
163 - - • - • - •• _ _ _ _ e- • _ _ • • _ _ _.: _ .! ! 20% of the tax assessed, in
164 accordance with AS 29.45.250. Said person shall pay interest at the rate of 12 percent per
165 year, exclusive of penalty, from the due date until paid in full. This section shall apply to all
166 persons having personal property within the borough, irrespective of residence. However,
167 when such penalty and interest amount to $1.00 or less, there shall be assessed a minimum
168 penalty of $1.00. A person who files a completed return after the filing deadline, but before
169 the mailing of the assessment notices shall, in addition to other penalties provided by law,
170 be liable for a penalty of five percent of the tax assessed against said personal property for
171 that tax year.
172
173 3.40.05070 Classification of boats and vessels.
174 Pursuant to AS 29.45.050(b)(2), boats and vessels are classified for purposes of taxation as
175 a special category and shall be taxed at the rate determined annually by the assembly
176 during the budget adoption process for a boat or voscol of moro than fivo not tone, rather
177 than on an ad valorem basis.
178
179 3.40.080 Classification of aircraft.
180 A. Pursuant to AS 29.45.050(b)(2), for purposes of taxation, commercial aircraft that have
181 been issued an N number by the Federal Aviation administration ( "FAA ") by January 1 of the
182 tax year and are less than 12,500 pounds takeoff weight shall be totally exempted from ad
183 valorem taxes and shall be taxed at the rate determined annually by the assembly during
184 the budget adoption process .
185 B. The owner of record of An aircraft that has been dismantled, destroyed or crashed and
186 the FAA N number has been retained by the aircraft's owner of record may submit to the
187 assessor proof of condition that would allow for taxation of that aircraft, if approved by the
188 assessor, at a rate determined by the assembly during the budget adoption process.
189 Aircraft for which such registration or licensing has lapsed or that has not passed the annual
190 inspection required by the FAA shall not qualify on this basis alone for ad valorem taxation
191 unless it has been dismantled, destroyed or crashed.
192 C. Commercial aircraft with a gross takeoff weight of more than 12,500 pounds shall be
193 taxed on an ad valorem basis and in accordance with the Kodiak Island Borough landing
194 schedule formula, where applicable.
195 D. Definitions. For purposes of this section:
Kodiak Island Borough, Alaska Ordinance No. FY2007 -16
Page 4 of 6
196 Aircraft means any engine powered contrivance invented, used, or designed to
197 navigate, or fly in, the air and that is capable of being manned and is required by the FAA to
198 be registered and certified in order to be manned.
199 Commercial aircraft means any aircraft transporting passengers and /or cargo or is
200 employed for fish spotting, agricultural, aquacultural or other purposes for some payment, or
201 other consideration, including money or services rendered.
202 Crashed means aircraft for which only parts remain that, due to their condition, can
203 no longer be assembled to create any contrivable aircraft. This shall be evidenced by an
204 FAA accident report and /or copy of an insurance claim that determines the aircraft to be a
205 total loss.
206 Destroyed means aircraft that have been damaged by age, weather, neglect and /or
207 external influences outside the owner's control, and only unusable parts remain that, due to
208 their condition can no longer be assembled to create any contrivable aircraft. This shall be
209 evidenced by photographs and a physical inspection by the KPB Assessing staff appraiser if
210 deemed necessary by the borough assessor.
211 Dismantled means aircraft that have been voluntarily disassembled and only parts
212 remain that can no longer be assembled to create any contrivable aircraft. Evidence such as
213 photographs and a physical inspection by the KPB Assessing staff appraiser shall be
214 provided or allowed if deemed necessary by the borough assessor.
215 E. An aircraft owner may appeal the determination of the borough assessor under this
216 section using the procedures set out in KIB 3.35.040 (C) (3) and 3.35.050 (C).
217
218
219
220 A. PPursuant to AS 20.45.050(b), tho invontorios of businesses possessing a valid bucinosc
221 liconco from the state of Alaska aro oxompt from tho tax imposed by this chapter.
222 8. As ucod horoin, "invontorios" moans personal proporty in tho hands of a retail or
223 _ _ _ ._._ e _ e e= _e•_ e •e_- •o e
224 - ee a.... •• -- - • e ee. e •--• .
225
226 - .! ! ! _.. -,., .., ,•,_ - _••- .
227 AU household furniture and offoctc (i.e., snow machinos, unliconsod ATVs, TVRO oarth
- -• - - • se-
229 personal property of the head of a family or householder is oxompt from property tax. This
230 o e••e'•• e. . ec _e•. a ee:- - - e e • :
t . 2 3 1 - • e - - - - - - - - - - • - . ' - - - - at " - - • -
•
232 - e • • • - - - • - - - _ . ' e . ! ! ! ; . _ . _ _ e ,
233
234
235 .•!.!s! - •'
236 Pursuant to AS 20.51.025(b), fishing goar (i.o., note, seines, crab pots, long linos, trawls)
237 and any or all accociatod paraphernalia utilized for commercial fishing is oxompt from
238 property tax.
239
240
241 Pursuant-to-AS 20.'15.050(d)(2), only personal property accounts (not including boats) with a
242 - -- - - - - -- -• - -- -- -- • - -- --
243
244
Kodiak Island Borough, Alaska Ordinance No. FY2007 -16
Page 5 of 6
245
246 Section 3: This ordinance shall take effect upon adoption.
247
248 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
249 THIS DAY OF 2010
250
251
252 KODIAK ISLAND BOROUGH
253
254
255
256 Jerome M. Selby, Borough Mayor
257
258 ATTEST:
259
260
261
262 Nova M. Javier, MMC, Borough Clerk
263
264
Kodiak Island Borough, Alaska Ordinance No. FY2007 -16
Page 6 of 6
Introduced by: Borough Manager Gifford
Requested by: Borough Manager Gifford
1 Drafted by: Special Projects Christiansen
2 Introduced: XX/XX/200X
Public Hearing:
3 Adopted:
4
5
6 KODIAK ISLAND BOROUGH
7 ORDINANCE NO. FY200X -XX
8
9 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
10 AMENDING THE KODIAK ISLAND BOROUGH CODE OF ORDINANCES TITLE 8
11 HEALTH AND SAFETY CHAPTER 8.30 PROHIBITION OF SMOKING
12
13 WHEREAS, research has demonstrated the health hazards associated with smoking and
14 the breathing of second hand smoke; and
15
16 WHEREAS, the Kodiak Island Borough Assembly wishes to provide a healthy
17 environment for employees and visitors;
18
19 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
20 BOROUGH THAT:
21
22 Section 1: This ordinance is of a general and permanent nature and shall become a part
23 of the Kodiak Island Borough Code of Ordinances and Personnel Manual.
24
25 Section 2: The Kodiak Island Borough Code Title 8 Health and Safety, Chapter 8.30
26 Prohibition of Smoking is hereby amended as follows:
27
28 8.30.010 Smoking prohibited.
29 Smoking is prohibited in all buildings and offices owned or leased by the Kodiak Island
30 Borough at all times. Except as provided in this chapter, smoking is prohibited within a
31 distance of fifty feet (50') outside any entrance, window, or ventilation intake system of any
32 building or office owned or leased by the Kodiak Island Borough to ensure that smoke does
33 not enter any enclosed area where smoking is prohibited by this chapter.
34
35 Smoking is prohibited on the grounds of the Borough Building at all times due to its proximity
36 to the Kodiak Island Borough School District offices and the Kodiak High School property
37 where smoking is prohibited.
38
39 8.30.020 No smoking signs posted.
40 The manager shall cause notices to be posted and maintained throughout the borough
41 buildings.
42
43 Section 3: The Kodiak Island Borough Personnel Manual Section 1118 Designated
44 Smoking Areas is hereby amended as follows:
45
46 1118 Designated- Smoking Areas.
47 • ' - - • e . . . - - - - - - • ' - - - - - - •- et.- - - -- --- -
48 -- e- , —•e _- e.e • -- - - - --- - •- -
49 _ - •= - =- - -
50
51 Per Ordinance No. FY2011 -XX, adopted on XX/XX/XXXX by the Kodiak Island Borough
52 Assembly and effective on XX/XX /XXXX, Smoking is prohibited in all buildings and offices
Kodiak Island Borough Ordinance No. FY2011 -XX
Page 1 of 2
53 owned or leased by the Kodiak Island Borough at all times. Except as provided in KIBC
54 8.30.010, smoking is prohibited within a distance of fifty feet (50') outside any entrance,
55 window, or ventilation intake system of any building or office owned or leased by the Kodiak
56 Island Borough to ensure that smoke does not enter any enclosed area where smoking is
57 prohibited by this chapter.
58
59 Smoking is prohibited on the grounds of the Borough Building at all times due to its proximity
60 to the Kodiak Island Borough School District offices and the Kodiak High School property
61 where smoking is prohibited.
62
63 Section 4: This ordinance becomes effective upon adoption.
64
65 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
66 THIS DAY OF 200X
67
68
69 KODIAK ISLAND BOROUGH
70
71
72
73 Jerome M. Selby, Borough
74 Mayor
75
76 ATTEST:
77
78
79
80 Nova M. Javier, MMC, Borough Clerk
81
82
Kodiak Island Borough, Alaska Ordinance No. FY2011 -XX
Page 2 of 2
Mi Sii0OLTA
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY 2010 -
AN ORDINANCE AMENDING KODIAK ISLAND BOROUGH CODE OF ORDINANCES
TITLE 2 ADMINISTRATION AND PERSONNEL CHAPTER 2.20 BOROUGH MAYOR
SECTION 2.20.070 MISCELLANEOUS BY ADDING SUBSECTION D OFFICIAL
COMMUNICATIONS TO REQUIRE THE MAYOR TO OBTAIN ASSEMBLY APPROVAL
BEFORE STATING OR ANNOUNCING THE POSITION OF THE KODIAK ISLAND
BOROUGH IN ANY WRITTEN OR ELECTRONIC COMMUNICATION OR GIVING
TESTIMONY BEFORE ANY LEGISLATIVE OR REGULATORY BODY AS A
REPRESENTATIVE OF THE KODIAK ISLAND BOROUGH
WHEREAS, the Borough Mayor acts as ceremonial head of the borough but has no authority to
determine or establish policy on issues of interest to the borough; and
WHEREAS, the Borough Assembly is responsible for establishing borough policy by ordinance or
resolution; and
WHEREAS, communications initiated or signed by the Borough Mayor which appear to announce
the borough's policy or position on issues of public interest could be misleading or prejudicial to the
borough's interest if the Borough Assembly has not established a policy or position on the issue in
question; and
WHEREAS, requiring the Borough Mayor to obtain assembly approval before stating or announcing
the position of the Kodiak Island Borough on a given issue would avoid or reduce the potential for
confusion or misunderstanding;
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: This ordinance is of a general and permanent nature and shall become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: Title 2 Administration and Personnel Chapter 2.20 Borough Mayor Section 2.20.070
Miscellaneous is hereby amended by adding Subsection 2.20.070D Official
Communications as follows:
2.20.070 Miscellaneous
D. Official Communications. The mayor must obtain assembly approval before claiming to
speak for the Borough and/or its residents or announcing the position of the Borough in any written or
electronic communication. This subsection shall not be interpreted as restricting the mayor's right to
state his or her personal opinion on any issue. Official Kodiak Island Borough letterhead should not,
however, be used for any such personal communications.
Chapter 2.20
BOROUGH MAYOR
2.20.010 Office created.
There is hereby created the office of borough mayor. Executive duties of the borough shall be
vested in the mayor.
2.20.020 Qualification and election of borough mayor.
A. A qualified borough voter who, at the time of election or appointment to fill a vacancy, has
resided within the borough at least one year immediately preceding the date of election or
appointment is eligible to be borough mayor.
B. The mayor is elected at -large by the qualified voters of the borough. The mayor's regular
term of office is three years and until a successor is elected and has qualified.
C. The mayor's regular term of office begins on the first Monday following certification of the
election and upon taking an oath of office.
D. The mayor may not hold a position as assembly member or borough employee, except as
provided by statutes.
2.20.030 Oath of office.
Before taking the office of borough mayor, the mayor shall affirm in writing that the duties of the
mayor will honestly, faithfully, and impartially be performed. The oath shall be filed with the
clerk.
2.20.040 Duties.
A. The mayor shall act as ceremonial head of the borough. The mayor shall preside at all
assembly meetings, and sign ordinances and other documents on the borough's behalf
upon assembly authorization. The failure of the mayor to sign an ordinance or resolution
does not invalidate them.
B. Members of boards, committees, and commissions, except for members of the board of
adjustment, members of the board of equalization, and elected service area board members,
are appointed by the mayor and confirmed by the assembly in accordance with KIBC 2.100.030.
2.20.050 Assembly participation.
The mayor may take part in the discussion of any matter before the assembly. The mayor may
not vote except in the case where only six members of the assembly are present and there is a
three /three tie vote of the assembly.
KODIAK ISLAND BOROUGH
ASSEMBLY WORK SESSION
Work Session of:
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