HomeMy WebLinkAboutORDINANCE 0008-1961A~4 GRDXNANtii i~OYZDI1G POR TH~ ASS~SSI]~, L~VYIIC AND ~OLLBCrING,
I~aCLUD/~G TH~ PORHCLi~I~A} OF TAXP~ BY THE CITY OF KI~NAZ.
fib XT O~A!N~D BY THE CITY COUNCIL OF TIIB CITY OF KLrNAX:
Section lo PftOPn-RTY SUB~HCT TO TAXATIOn4; DATJ~S TO BI~ PIXBD BY (XJU~CXL,
(a) All r==! property not expressly ex,pt by the City of Kenal shall
be aubj~t to ~1 t~t~n at its ~ull ~ t~e va~ue ~s~ u~n the ac~l
value o~ the ~o~-e~ty ~eesa~.
the ~te ~ tm~ s~ll ~a deli~q~nt ~all be ~.:'~ ~ ze~n o[ t~e
Cit~ ~mctX, ~ t~ Ze~ for ec~X ap_d ~nicl~=l ~s~ ~h~11 be ~p~tely
~e ~ ~i~ ~t the ag~aie iher~t s~11 ~t ~e~ t~ee p~ g~t (~) o~
Section 2. IIEFINZTZ~IS
Rea! ,Property includes not onXy the land itself, ~hether laid out in lots
or o~he~ioe~-but ·16o 811 build/nCo, structures, tmprovenents, fixtures of
~tmt~oeve= kind thereon, and all possessory rights and privileges belonging to
or in anywise appertaining thereto~ and the ~ord "tract" shall include ·11 lands,
pieces or p·rcels of land ubtch nay be separately assessed together with fixtures
and improvements thereon.
.CttF ¢_lerk includes the te~m 'Clerk-Treaaurer" and any duly authorized
deputy city
Asces~_oz, menns the mntcipal nsses~Oro
CO_l.iect~.~r m~-s the City Clerk or oth~ duXy ~t~riz~ ~ts ~ ~ov~d
h~ein.
.~.ero.o~.. includes nn indivLd~aX, a partnership, a corporation, an association,
an organization, a fiduciary and any other entity.
means the Board of 2qualizationo
Sectl~m 3. ~SM~f'rs t~THOD, TDi~, LXSTXt~, RBTUI~N$, Xt~P~qTX~TX~o
(a) All taxable property ~u~t be assessed at its true and full value
end sll sase5~nents sba11 be uniform and equaX and based upon the actual vaXue
of the property assessed as of Jenua~y Z of the assessment year,
{b) The Muoi¢ipai Assessor shall annually asses8 and list on · tax
ro11 ail ~eal property in the nam of the pernon by ~hom it l~ owned on the
first d~y o~ January of the current year. I~ no o~ner or ¢lainmnt to the pro-
perry can be identified, t_.he property ~hall be ~oesoed to the un~no~n owner.
(c) The Assessor shall complete the ll. stin3s for ihs armual a~,~nt
toll of all real p~operty within the lira/ts of the City of Ken~i before the ~l~:at
daf' of ~ly o~ each year. ~e listi~ st ~l! t~ble property may be ~ u~n
~ent separate l~er cards ~ich ~11 be the ~mbined asaesam~t roll ~
t~ l~ero ~al property shall be assessp~ to the o~er o~ re, rd a~ s~ in
the recor~ o~ the precinct ~rder; Frovided, ~ever~ that ~y other per~n
~vi~ an inter~t in tne~oporty may be li~ted on the a~ses~t re~r~ ~ith
the saner. ~e ver~n tn ~se n~ ~ pro~rty is listed aa omser th~
~hall bc co~luslvely pre~d to be t~e legal oa~r si re,rd, I~ the o~r o~
l~d is u~m, such 1~ ~ay be aasess~ to ~ '~no~ ~r" or ~~
~rs.' No ~sessment ~all ~ invaltdat~ by a ~t~e~ o~asion or error
in the n~e o~ the o~er o~ the real p~opert~ asseased~ i~ the property ia ~r-
rectly dcocribed.
(d) The Assessor may list real propezty in any subdivision by lot
and block or by tract description, and unsubdivided property accordin~ to the
Land Office section and township survey description, or by giving the boundaries
thereo£, or by reference to the book and page of the records of the Precinct
Recorder whets the description may be £oundt or by designation of tax lot number
re~erring to a public record kept by the Assessor o£ descriptions of real pro-
perry by aliquot parts~ or in such other manner as to cause each description to
be capable of being made certain. Initial letters~ abbreviations~ fractions
and exponents to designate the township, range~ sect/on or part off a sectiont
or the number of any lot or block or part thereof~ or any distance~ gourse~
bearing or direction may be employed in any such description of real propsrty,
(e) The Assessor personally or by any designated assiatant~ shallt
a~ter identi~ying themselves~ have the right to enter upon and inspect the pta
raises o£ any person at reasonable times far the purpose of making an examiration,
evaluation or assesamant of real property. ~Ie shall have access to and may
examine all property records involved~ and any person sha11~ upon request~ furnish
to the Assessor or his assistant every facility and assistance for the purpose
o£ such examination, e~aluation or assessment. The Assessor may examine a person
on oath or othe~ise, and upon request of the Assessor, the person sh~ll preaant
himself for examtn~ion by the Assessor.
Section 4. O~,'IEI~T OF ASSBSSI~EI~T ROLL.
The Assessor shall prepare an annual assessment roll upon which he shall
enter the folloi~in~ particulars'-
(1) The names and la~ ~novm addresses of all persons ~lth property liable
to assessment and taxationl
(2) A description of al! taxable propertyl
(3) The a~seosed vaXue, quantity or a...~ount of said ptopetty~ and
(4) The arrears of taxes, if eny ot~ning by any peroonoo
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Section :5. I~lI'I~ PUBLICATIC~I, (DRRECflOK GF ASS~SS~T~ POLL
(a) The Assessor shall give to every person nar~ed in the assessment
roll a notice of assessment, sho~in~ the assessed value o£ his property. On
the back o£ eech asscos~ent notice shall be printed a brie£ summary £ot the
in~ot~tion o~ ~e tP~payer, o~ the d~te~ ~h~ the t~s a~e payable, delinq~nt
~ sub~ect to Interest ~d ~nalty, dates ~hen the Board
~tpoae9 ~ any other particulars 9p~c~ed ~ the ~unc~l.
notice shall be d~tected to the person to ~hom ~t ~s to be g~ven, a~ shall be
not ~ to the A66ea~r~ the ~t~ce ma'/ b~ ~ess~ to the p~n at the
~t o~cc nc~c~t to th~ placc ~crc thc prop~ty
~l;h the ~tlce ~8 ~lled or ~s deliveted ~all be deamed to be the ~te on
~lch the ~tl~e ~o given ~o~' put~ses o~ thls
(b) ~hen assessment notices have been mailed, the Assessor shall
cause to be published An ~- newspaper of ge~,eral circulation once each week for
two consecutive weeks not£ce that the asses£ment rolls have been completed.
Such notice shall also state t~hen and ahere the equalization hearings shall be
held and that an appeal may be taken to the Board of llqualization upon the
£iltng o£ notice in writln~ with the Board or the Assessor, speci£ytn~ the
grounds £or the appeal.
(c) The Assessor may correct any error or supply any omission made
or arising in the preparation o£ the assessment roIZ at atp/ time be£ore the
sitting of the Board of l!qualizationo It shall be the duty of every person
receiving a notice o£ ass~.ssment to advise the Assessor o£ any error or o~8s~on
he ma~ have observed in the assessment of his properly, in ct'der that the
A~sessor ~y correct the same.
Section 6. APPF~L TO ~OARD OF BqUALIZATXONI NOTIC31 OP A~Lj HP~ARINGo
(a) Any person t,~ho receives notlce or whose name appears on the
assessment roll may appeal to the Board with respect to any alleged error in
the evaluation, overcharge., omission or neglect of the Assessor not adjusted
to the taxpayer*$ satis£actien, t~he,aever it appears to the Board that there
are overcharges, errors or invalidities in the assaasment roll, or in any of
the proceedin~s leading up to or subsequent to the preparation of the roll, and
there is no appeal before the goar~ by ~hich the same may be dealt with, or where
the name o~ any percon ks ordered by the Board to be entered on the
roll, by way of eddition or sub~titu+.!on, for the purpose of assessment, the
Boers ~hall cause notice of assessment to be mai~.ed t,/ the Assessor to that
per,on or his a~ent, §iving him et least thirty (30) days from the date of such
mailing within ~hich to appeal to the board against the assessments
(b) ,~otice of appeal, in writing, specLfying the ground~ for the
appeal, ~itell be filed with the Board or the Assessor within thirty (~0) ays
a~ter the~te on ~hich ~c A~essor's Notice o~ Assessment wac ~iv~ to ~e
per~n appealing. Such notice ~t contain a certification that a t~e copy
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thereof was mailed or delivered to the Assessor, If notice of appeal is not
given ~lithin the thirty-day pcriod~ the right of appeal shall cease as to any
matter ~ithln the jurisdiction o£ the Board, unless it ts sho~n to the saris-
[action of She Board that the taxpayer, through no fault of his o~n, was unable
to appeal within th.~ ti~e so limitC~to ,~,h~n notice of appeal '-a [£1ed with the
Board, a copy of the sa~e, in Rll C=:~..~R~ ~a~ ~;c sent to the Assessor.
(c) Upon receipt of the notice of appeal, the Assessor shall make a
recozd o£ the same in ~uch £orm ts the Council may direct, ~hich ,~e~.ord shall
contain all the i~fo~ation shotm on the assessment roll in respect to the sub-
ject matter of the appeal, and the Assessor shall place the same be~o~'e the Board
from time to tLme aa may be required by the Board. The Board shall cause a
notice of ~ ~;~i~ at ~hlcl: thc ~ppcai is to be ~,.eard to be mailed by the
Assessor to the person by whom the not/ce o£ ai. geal was &iven, and to e~ery other
person in respect to ~hom the appea~ is taken, to their res~ctive address as
last known to the Assessor.
(d) At the time appointed for the hearing of an appeal or as ~oon
thereafter as the appeal may be heard, the Board shall hear the appelant, the
Assessog, othe£~ties to the appeal and their witnesses~ and consider the
test/~ony and evidence adduced, and shall d~tex~ne the matters in question ~n
the merits and shall render its decision accordingly. I£ any party to whom
notice ~as mailed, as above set forth, fails to appear the Board may proceed
with the hearing in his absence. The burden of proof in all cases shall be
,pon the party appealing. The Board, ffrom time to time, shall enter in the
appaal record It~ decision upon appeals brought be/ore it and shall certLfy to
the same.
Section 7, (~RI'IPlCATION B~ CLBRI~,I I~NTI~Y OF CHA~IC, BS BY ASSF. SSORI
COI~L_~TION OP ASSF. SSI.~II'~iT ROLL.
(a) The City Clerk-Treasurer shall be ex-officio Clerk of the Board
o£ Rqualization and shall record in the minutes of the meetings of the Board
all p~oceedings before the Board and the names of all persons protestin& assess-
ments. All chan~es, revisions, correction and orders relating to clrA~a or
adjustments and all £inal decislo~s shall be recorded in a record to be kept
by the City CXerk-?reasurer and to be known as the Appeal Record. ~ithin
three days /ollowing the £inal hearings of the Board, the Clerk shall transmit
to the Asces~or all corrections, revisions or changes authorized and approved
by the Board and shall certif~ that the ch~.nges so reported are as approved
by the Board.
(b) The Assessor shali ~tex thc changes so cettitied upon his
records~ and no asees~ed values shall thereafter be changed. A£ter the hearing
held by the Board are concluded and ~t a time to be determined by the Council~
the Assessor shall complete the annual assessment roll, which shall be based on
values as of January lat immediately precedin&~ and he shall cettt£y the same.
(c) All taxes to be levied or collected, except as otherwise pro-
vided ~hal! be calculated, levicd and collected upon the assessed values in the
assessment roll and certified by the Assessor as correct, subject to the
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OP, DXNANCIi NO, ~
taxpayer*s right o£ appeal and to the corrections and a endments made in the rolls
pursuant to this Ordinance.
Section G. ~rm^. .~
Any person £eeling aggrieved by an order o£ the Board shall have the right of
appeal on a de novo basis to the Superior Court for the Third District, State o£
Alaska; provided, hot, ever, that the person has £irst taken his appeal to the Board
of tqualization.
Section 9. SUPPIZ2!~BNTA,~Y ASS-~.~SV~.NT ROLLS.
~upplementary assessment rolls~ as necessary or expedients shall be prepared
£rom time to time. A11 the duties imposed upon the Assessor and the City Clerh-
Treasurer ~Ith respect to the annual assessment roll and all the provisions o£
this Ordinance relatln~ to a~sessment rolls shall apply to supplemental assess-
ment rolls as £ar as applicable. Provided £urther, however, that the date ~hen
taxes shall become delinquent, as determined by the Council, also shall apply
to property listed on the supplementary assessment rolXso
Section 10. D~-LI~¥ OF ASSESS?.i~qT ROLL TO COUNCIL; VALIDITY.
(a) ~hen the £inal assessment records have been completed by the
Assessor as herein provided~ the Assessor shall deliver to the Council a state-
ment o£ the total assessed value o£ all real property ~ithin the City.
(b) ~very assessment roll as completed and certified by the Assessor
and as corrected and amended by him £rom time to time in compli~ncewith this
Ordinm~ce and in con£ormance ~ith decisions o£ the Board, shall be valid and
b!ndin§ on all persons, except insofar as the same may be £urther amended as a
result of an appeal to the Court~ as provided by this Ordinm~ce~ not~tthstsmling
a~y defect, error, omission or invalidity existing in the assessment roll or
any part thereo£~ and not~ith:;tanding any 9r~cccdings pertaining thereto.
Section 11.
TAX P.,ATIt AND DSLINt'tI.L!~.T PP._'!~; T~_~. STATEt'~m,..I~Si PI~Id. qL'I'Y' AND
XNT~RIL~ INSTALLP~.~ ~:~THOD OF PAYM~r~ DATI~ OF ATTAC~iT
O~ TAX LI~.
(a) ltc t'~un¢il~ by resolution, shall fix the rate o£ tax levy and
designate the num~=i o£ mills upon each dollar o£ assessed real property that
shall be levied and shall lev~ s~id tax in accordance therewith. The Assessor
shall then prepare and mail tax statements to the person or persons listed as
the o~ner on the tax rolls. The taxpayer ohall be given the right to pay such
taxes in t~o installments, one £or the £irst hal£ o£ the tax year and one £or
the last hal£ thereo£, and i£ the £trst installment is not paid when due, as
hereina~ter provided, the entire tax £or the year becomes delinquent and pen-
alty and interest attach and accrue as hereina£ter provided. I£ the £irst
installment be paid ~en due, ~he second installment sha}~ be payable on the
due date hereinafter £ixed in this Ordinance £or such second installment whtch~
i£ not paid, ~hall be delinquent a£te~ such date. A penalty o£ seven and one-
hall percent (7i%) o£ the entire tax for the year shall be added when the £irst
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ORI)INnN~~_ ~0, 8
installment becomes delinquent° After the due date for payment of the second in~
stallment~ The penalty shall increase to a total of £i£teen per cent (I$%) of all
delinquent taxes. Interest at a rate of eight percent (8'$) pe~ annum shall be
charged on all delinquent taxes from the date of deli~lqucncy thereof.
(b) The first installment of taxes sh~l! be duc on or before August 1,
of each tax year and shall be delinquent a~ter $ o'clock in the afternoon of said
date. The second installn~ent of taxes shall be due on or be£ore February l~ of
the year following the tax ypar and shall be delinquent after 5 o'clock in the
afternoon on said date.
(c) All t~xes levied And assessed hereunder shall be a lien from and
including July 1 of the year in tthich the sa~e are levied until paid upon the
respective real property assessed.
Section 12. DELINQUENT TAX ROLL; NOTICES AND PUBLICATION OF FORECLOSURI~
LIST; PAYI/IiNTS PRIOR TO SAIl/S; RF~IUI/STItD NOTICE.
(a) The Assessor, afte~ such taxes have become delinquent and within
such time as the Council may direct, shall make up a roll in duplicate of all
real property then subject to foreclosureo Such roll shall show therein the
n~mes of the persons appe~rln§ in the latest tax roll ~s the respective o~ners
of the tax delinquent properties, a description of each such property as it
appears on the latest tax roll, the year or years for ~hich taxes are delinquent,
the amount of delinquent taxes for each year and penalty and interest thereon,
and thereon shall be endorsed under the hand of the City Clerk-Treasurer and
corporate seal, a certificate to the effect that said roll is a true and correct
roll of the deitnquent taxes of the City for the years there sho~n. Said roll
so made shall be known as the foreclosure list of the City of lenat for the year
in which the same is made, the original of which shall be filed with the Clerk-
Treasurer and remain open to ins~ection by the public. After completion of the
foreclosure list of the City of ~enai £or the year in ~hich the same is made,
the original o/which shall be filed with the Clerk-Treasurer and remain open
to inspection by the public. After completion of the foreclosure list, the
¢ler~-Treasure~ shall cause to be published in a newspaper of general circulation
in the City, to be designated by the Council, a notice under the h~d of the
Clerk-Treasurer, setting forth that tae foreclo~tr¢ last o£ real property for
the year, namin§ it, has been completed and is open for public inspection at
the office of the Clerk-Treasurer, and that on a day certain, not less than thirty
days ~/ter publication of such notice~ the said foreclosure list will be pres-
cared to the Superior Court of the Third District~ State of Alaska, for judgment
and order off sale.
(b) On the day designated in the publication, a certified copy of the
foreclosure list, together with a p~titton for judgment, shall be presented to
the Court. Notice of such foreclosure proceeding shall be given by four weekly
publications o£ the £oreclosure list in a newspaper to be designated by the
Council. The ftr~t such publication shall commence on the day o£ the flltr~
of the last and petition in the Court~ and it shall not be necessary to mail a
copy of any notice to the owner or to any other person interested in the property..
Ail persons o~ming or claiming to own, or having or claimin~ to have any interest
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ORDIIqANCB NO. 8
in any property included in the foreclosure list are charged with notice of
such proceedin~ and of all steps thereunder.
(c) D~r!n~ the time o£ the publication of the foreclosure list and up
to the ~!me oF ~I~ ~ny p~r~n may mnk~ payment on any piece or tract set forth
therein, together with the penalty and interest, and proportionate share of the
costs of publication and £oreclosurel and the Clerk-Treasurer or other officer
may make proper notation of such payment on both the original delinquent tax
roll and foreclosure list. On receipt of the delinquent tax payments as to a
particular property at any time one week prior to the filing of the £oreclo~ure
list and petitiont the Clerk-Treasurer or the Assessor shall remove the pro-
perty £rom both the list and the petition.
(d) A mortgagee or other holder of a recorded lien on real propezxy
may file with the Clerk-Treasurer a written request that notice of any foreclo-
sure list including such real property be given to such mortgagee or other
lienholder, The request shall contain the name and address of the person filing
it, the description of the propert~ and the name of the owner or reputed owner
thereof, and the date of expiration of the mortgage or lien unless a further
request therefor is filed, If the mortgagee or lienholder furnishes a duplicate
form of request for the notice, the Clerk-Treasurer shall certify thereon to
the filing and return the duplicate to the person ~aking the request. Whenever
any property described in the request for notice is included in a foreclosure
list, the Clerk-Treasurer shall send by certified mail written notice thereof
to the~mortgagee or other lienholder. At the time of mailing the notice, the
Clerk-Treasurer shall note that fact in i~k in the latest tax roll. The nota-
tion in the tax roll shall be prima facie evidence that the notice ~as mailed.
Where the same mortgagee or lienholder has filed requests for notices on two or
more properties included in a foreclosure list, one notice may be issued cover-
ing all such properties.
Section 13. Rt~AL PRO_U~_P, TY{ FORECLOSURE{ REDF~II~ION{ TITLE{ RBSALI{
(a) Foreclosure. One general proceeding shall b~ brought on the
part of the City to foreclose the tax liens against eac~ of the propextle~
eluded in the foreclosure list. Foreclosure proceedings shall be in accordance
with la~{ (Chapter 174, SLA 19~7, as amended.) A certified copy of the judgment
of the Superior Court shall constitute a certificate of sale to the City si l~e
several properties described in the ~udgment and decree,
(b) Redempttont All or in Part, A%1 real properties sold to the City
pursuant to law shall be held by the City for the period o£ one year from and
after the date of the ~ud~ment and decree of foreclosure unless sooner redeemed.
Durin§ the one-year period~ any person having an interest ia the property at
the date of the ~udgment and decree of £oreclosure~ or any executor~ admlnis-
tratoz~ heir or devisee of such person, or any person holding a lien of record
on the property, or any independent school district or public utility district
havin~ a lien on the property, may redeem the property by payment of the full
amount applicable to the property under the ~udgment and decree, with interest
thereon as provided by law~ and the costs charged against such property. Any
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ORDINANCe..NO. 8
person holding a ~r~§age or other lien of record covering a part only of a par-
ticula~ parcel of ~cal property included in the jud§ment and decree of £ore-
closure may redeem such ~art by payment of the proportionate amount ap~tiecble
thereto under the judgment and decree. Property redeemed~ whole or in part,
shall be subject to assessment for taxation during the period o£ reder, ption as
though it had continued in private o~ners~ip.
(c) !:ot£ce of Expiration of Redemption Period. Not more than forty-
five (45) days nor less than thirty (30) days prior to the expiration of the
period of redemption o£ any real proper~y ordered sold to the City under a judg-
ment and decree, as provided herein, the Clerk shall publish a general notice
relative to the expiration of the period of redemption. The notice shall con-
tain the date of the judgment and decree, the date of expiration of the period
of redemption, and warning to the cf£ect that all the properties ordered sold
under the jud~ent and decree, unless sooner redeemed, will be deeded to the
City immediately on expiration of the period of redemption and that every right
or interest of any person in the properties will be for£eited forever to the
City. The notice shal% be published in two ~eekly issues of a newspaper des-
ignated by the Council ~tthin the period of fifteen (1~) days as specified in
this section. The published notice may be a §eneral notice, and it shall not
be necessary to include therein descriptions of the several properties or the
names of the respective owners.
(d) Deed to City. Upon filing proof of publicatio~ of notice of
expiration of red~iption period as a part of the foreclosure proceedings the
properties not redeemed within the one-year period~escribed herein shall be
deeded to the City by the Clerk of the court. All rights of redemption, ~ith
respect to the real properties therein described~ shall terminate on the exe-
cution o£ the deed to the City. No return or confirmation of the sale or Jeed
to the City is required.
(e) Title to City. When the City acquires real property under £ore-
closure procedures, the conveyance vests in the City title to the property free
from oil liens and encumbrances except unpaid taxes and assessments duly levied
for loca! i~p~ove~ent~ to the property and llena o£ thc United Statco and the
State ofAlaskao
Section 14. ~SSESSOR AND ~LL~CI~RSo
Assessment and collection of taxes herein provided shall be accomplished
by any or all of thc follo~in§ me~hod$:
(s) Appointment by the Mayor, subject to co~irmation of the Council,
of a tax assessor and collector;
(b) Contract with independent contractors for the assessment a~a
collection of stid taxes;
(c) Appointment by the biayor~ subject to confirmation of the Council
of tax assessors and collectors doing similar work for other publi~ a§es~cies.
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Section 15. I~NALTY
Unless another penalty is expressly p~ovided by law, every person convicted
of a violation of any provision of this ordinance shall be ~lnishabie by a fine
nor more than Three Hundred Dollars ($300.00) or by tm~risonment £o: not more
than thirty (30) days or by both such fine and imprisonment.
Section 16. SFII~F~.,ATION OF ~NTP-S COLI~CI~D ACROSS ~NAI RIVI~Ro
Ail monies collected for municipal purposes from the lands within the
city limits south of the Kenai River shall be placed in a special fund to be
used exclusively for promoting, plannin§, desi§n u~ construction of a con-
necting bridge or access across the Kenai River. Providing, however, that
these monies reserved shall be placed in the City general fund if the connect-
ing bridge or access is constructed by other state or federal s§encies.
Section 17. BF~C~IVE DATE.
Publication of this ordinance shall bc made by posting a copy hereof on
the City Hall bulletin board for a period of ten (10) days followir~ its
passage and approval.
This ordinance shall become effective March 1, 1961.
PASSED AND APPROVED by the Cormon Council of the City of Kenai, this first
day of March, 1961.
ATI~ST~
~it~"Clcrk
S//. .John S~anson .
John Swanson~ Mayor
First Reading: February 7, 1961
Second Reading~ March i, 1961
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