1988-30 Amending KIB Code 3.20.088, Tax Due Dates and DelinquencyBy: Mayor Selby
Recommended by:
Borough Attorney
Introduced: 10/20/88
Public Hearing: 12/01/88
Adopted: 12/01/88
KODIAK ISLAND BOROUGH
ORDINANCE NO. 88-30-0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH ASSEMBLY
AMENDING KIB CODE 3.20.088, TAX DUE DATES
AND DELINQUENCY
BE IT ORDAINED by the Kodiak Island Borough Assembly that:
I: Section 1. This ordinance is of a permanent and general nature
.and shall become a part of the Code of Ordinances.
Section 2. Section 3.20.088 is amended to read
3.20.088 Tax due dates and delinquency. Taxes are due when billed.
If payment is by a singe payment, suc payment must be received in the
'borough finance office on or before October 15th. Taxes levied in any given
��,!1year may be paid in two equal installments. If the taxpayer elects this option
,then the first half is delinquent unless it is delivered to (DUE IN) the
'borough office on or before tie fifteenth day of August in the year in which
the taxes are levied. The second half of the taxes thus levied is delinquent
,'unless it is delivered to the boron h office (DUE) on or before the ie eenth
day o ovem er in t e year in w ich the taxes are levied. If the annual
.levy is made on or after the first day of June, the borough assembly may by
hresolution establish a later delinquency date. Taxes normally become
;,delinquent after the dates mentioned in this section.
PASSED AND APPROVED THIS 1st DAY OF DECEMBER. 1988.
i
ISI ATTEST:
'' II
Ordinance No. 88-30-0
Pace 1 of 1
KODIAK ISLAND BOROUGH
or igh Mayor
res ng Office.