Chapter 3.08 PROPERTY TAX--GENERAL PROVISIONS--ASSESSMENT

C. "Real property" includes not only the land itself, whether laid out in lots or otherwise, but also all buildings, structures, improvements, fixtures of whatsoever king thereon, and all possessory rights and privileges belonging to or in anywise appertaining thereto. The word "tract" includes all lands, pieces or parcels of land which may be separately assessed together with fixtures and improvements thereon.

D. "Residential real property" is a dwelling place, an abode, a house, a place of residence, or that percentage of the total square feet used as a residence by the owner. (Ord. 75-2 §3, 1975; Ord. 1 §3, 1963).

3.08.020 Authorized--Rate restriction--Enforcement.

The assembly may assess, levy, and collect a general tax for school and borough purposes not to exceed three percent of the assessed valuation of all real and personal property, and enforce collection by foreclosure, levy, distress and sale. The levies for school and borough purposes shall not exceed three percent of the assessed value of the property assessed. (Ord. 1 §1(a), 1963).

3.08.030 Exemptions designated.

The following are exempt or partially exempt from taxation:

A. Property owned by a city, borough, or the state is exempt from taxation;

B. The household furniture and personal effects of the head of a family or a household are exempt from taxation;

C. All property used exclusively for nonprofit religious, charitable, cemetery, hospital, museum, or educational purposes, the property of an organization, not organized for business purposes, whose membership is composed entirely of the veterans of a war of the United States or the property of the auxiliary of any such organization, and the money on deposit are exempt from taxation;

D. Snow vehicles, three-wheelers and four-wheelers are exempt from taxation under this title. "Snow vehicles" means a vehicle propelled by mechanical power, supported in part by skis, belt, cleats, or low-pressure tires and primarily designed to travel over ice and snow. "Three-wheeler" or "four-wheeler" means a vehicle propelled by mechanical power, supported by no more than four low-pressure tires, designed to carry not more than two persons, and primarily designed to travel off road; except, that if such three-wheeler or four-wheeler is required by AS 28.10.011 to be registered, then such vehicle is not exempt from taxation;

E. Personal pleasure boats less than nineteen feet in length and their trailers and outboards up to fifty horsepower which are utilized exclusively for nonbusiness and noncommercial use are exempt from taxation under this title. Boat length is determined by straight-line measurement from the rearmost section of the transom (not including the motor) to the bow;

F. The assessed valuation of watercraft over nineteen feet in length and considered commercial vessels in excess of four hundred thousand dollars shall be exempt from taxation. Unless renewed by the Bristol Bay Borough assembly, the exemption granted under this subsection shall expire on December 31, 2024, after which the full assessed value of such vessels shall be taxable;

G. Aircraft which are required to be registered under Section 3.14.020 of this code are exempt from taxation under this chapter. (Ord. 2021-11, 2021; Ord. 2018-05 §3, 2018: Ord. 2018-02 §3, 2018: Ord. 2016-08 §3, 2016: Ord. 2012-06 §3, 2012: Ord. 2003-06, 2003: Ord. 00-3, 2000: Ord. 99-9 §2, 1999; Ord. 91-12 §1, 1991; Ord. 89-6 §1, 1989; Ord. 12 §1(part), 1966: Ord. 1 §1(b), 1963).

3.08.040 Property used exclusively for religious purposes.

The term "property used exclusively for religious purposes" includes the following types of property owned by a religious organization:

A. The residence of the pastor, priest, rabbi, minister, or religious order, which residence is owned by a recognized religious organization;

B. A structure, and the land it stands on, which is used for public worship, solely charitable purposes, religious education, or a nonprofit hospital;

C. The furniture and fixtures in a structure used exclusively for religious purposes;

D. Lots adjacent to a structure or residence mentioned in subsections A or B of this section, and which are reasonably necessary to the convenient use of the structure;

E. Lots required by local ordinance for parking in connection with the structure as defined in subsection B of this section. (Ord. 12 §1(part), 1966: Ord. 1 §1(c), 1963).

3.08.050 Rental property not exempt--Exception.

Property or part of the property described in Sections 3.08.020 and 3.08.030 from which rentals or income are derived is not exempt from taxation under Section 3.08.020, unless the rentals or income are derived from the rental of the property by religious or educational groups for classroom space. (Ord. 12 §1(part), 1966: Ord. 1 §1(d), 1963).

3.08.060 Levy and sale exemptions not applicable to tax collection.

The laws excepting certain property from levy and sale on execution do not apply to taxes or to the collection of taxes as levied by a borough. (Ord. 1 §1(e), 1963).

3.08.070 Taxable property designated.

All real and personal property not expressly exempt by the assembly is subject to annual taxation at its full and true value based upon the actual value of property assessed; provided, all boats and vessels, including those moored to floats or docks the landward terminus of which is within the borough, as well as those boats or vessels ashore, shall be subject to assessment, levy and collection of taxes the same as other personal property. For the purpose of assessing, levying, and collecting taxes, boats and vessels used for commercial purposes shall be considered personal property and valuation shall be determined on an assessed valuation prepared by the borough assessor.

A. Responsibility of Persons Subject to Taxation to Keep Current Address on File. It shall be the responsibility of every person who owns or controls real or personal property subject to tax by the borough to file with the office of the assessor the address where he/she will receive notices, bills or other correspondence regarding taxation. No person shall be excused from paying taxes or penalties thereon for the reason that he/she did not receive a tax notice, bill or any other correspondence due to an improper mailing of an assessment notice, billing or other correspondence. (Ord. 2016-07 §3, 2016: Ord. 2004-07, 2004; Ord. 1 §2(a), 1963).

3.08.080 Liability on leased or loaned property--Enforcement.

When any real property, which for any reason is exempt from taxation, is leased, loaned or otherwise made available to and used by a private individual, association or corporation, such property shall be taxable to the extent of the lessee’s or user’s interest therein. Taxes shall be assessed to such lessees or users of real property and collected in the same manner as taxes assessed to owners of real property, except that such taxes shall be a lien only on the lessee’s or user’s interest in the property. When due, such taxes shall constitute a debt due from the lessee or user to the borough and shall be recoverable by a personal action against the lessee or user. This remedy shall be in addition to the remedy of foreclosure. (Ord. 1 §2(b), 1963).

3.08.090 Rate, equalization date, delinquent date--Fixation
procedure.

The rate of levy of tax, the date of equalization of tax and the date when taxes become delinquent shall be fixed by resolution of the assembly, and the levy for school and borough purposes shall be separately made and fixed. (Ord. 1 §2(c), 1963).

3.08.100 Exemptions--Residential real property.

Residential real property personally occupied by the owner for a period of one year continuously is exempt in an amount not to exceed fifty thousand dollars of the assessed value of any one residence provided the owner is in good standing with the borough. Residents may not be absent from the borough for more than ninety consecutive days, except for medical illness, military service, college or trade school, to qualify for this exemption. If residency is questioned by the borough, residents will be required to show proof. The borough may, by ordinance, annually adjust this exemption by the amount calculated by the State Assessor to reflect the increase, if any, in the annual average cost of living, using the U.S. Department of Labor CPI-U for Anchorage. (Ord. 2015-07 §3, 2015: Ord. 2008-09 (part), 2009: Ord. 2005-12, 2005: Ord. 75-2 §2, 1975: Ord. 1 §2(d), 1963).

3.08.110 Exemptions--Filinq deadline.

All applications for exemption under Section 3.08.100 must be received in the borough assessor’s office by January 31st of the tax year for which the exemption is sought. (Ord. 2008-09 (part), 2009: Ord. 75-2 §5, 1975).

3.08.120 Assessor--Appointment--Duties.

A borough assessor shall be appointed by the borough manager. He shall, once each year, between the first day of January and the first day of July, duly list and assess the taxable property of the borough at its just and fair value. He shall file such list and assessment as soon as completed with the borough clerk and shall serve a notice of the filing of the same upon each person residing within the borough whose property has been assessed, subject to revision and final approval by the assembly. He shall fulfill all the duties of his office as to the levy of property taxes as set forth in this chapter or any other ordinance of the borough, as well as all other duties required of his office by law. (Ord. 1 §1(f), 1963).

3.08.130 Assessment--Method designated.

All taxable property must be assessed at its true and full value. All assessments shall be uniform and equal, and based upon the actual value of the property assessed. (Ord. 1 §4(a), 1963).

3.08.140 Tax roll--Listed in name of owner--Exception.

The borough assessor shall annually assess and list on a tax roll all real and personal property in the name of the person by whom it is owned on the first day of January. If no owner or claimant to the property can be discovered, the property shall be assessed to the unknown owner. (Ord. 1 §4(b), 1963).

3.08.150 Tax roll--Deadline--Supplemental tax roll-Procedure--Error not to invalidate.

The assessor shall complete the listing for the annual assessment roll of all real and personal property within the limits of the borough before July 1st of each year; provided, however, the assessor may list undiscovered or omitted personal property to be included on a supplemental tax roll. The listing of all taxable property may be made upon permanent separate ledger cards which will be the combined assessment roll and tax ledger. Real property shall be assessed to the owner of record as shown in the records of the district recorder; provided, however, that any other person having an interest in the property may be listed on the assessment records with the owner. The person in whose name any property is listed as owner thereof shall be conclusively presumed to be the legal owner of record. If the owner of land is unknown, such land may be assessed to "an unknown owner" or "unknown owners." No assessment shall be invalidated by a mistake, omission or error in the name of the owner of the real property assessed, if the property is correctly described. (Ord. 1 §4(c), 1963).

3.08.160 Tax roll--Property description.

The assessor may list real property located in any subdivision by lot and block or tract description, and unsubdivided property according to the land office section and township survey description, or by giving the boundaries thereof, or by reference to the book and page of the records of the district recorder where the description may be found, or by designation of tax lot number referring to a public record kept by the assessor of descriptions of real property, or in such other manner as to cause the description to be capable of being made certain. Initial letters, abbreviations, fractions and exponents to designate the township, range, section or part of a section, or the number of any lot or block or part thereof, or any distance, course, bearing or direction, may be employed in any such description of real property. (Ord. 1 §4(d), 1963).

3.08.170 Personal property return--Required--Contents--Procedure.

A. Every person shall submit to the 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 as of January 1st of each year, in the manner prescribed by this chapter, which return shall be based on property values existing as of the first day of January of the year in which the return is made. The assessment of personal property shall not be prorated for the assessment year except as follows: Aircraft and vessels operated by United States Schedule Carriers and operated in intrastate, interstate or foreign commerce shall be assessed on an apportionment basis. The assessment formula shall be approved by the assembly. The person making the return, in every case, shall state an address to which all notices required to be given to him under this chapter may be mailed or delivered. The return shall show the nature, quantity, description, amount and value of all personal property, and the place where the property is situated. The 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. The return shall be filed on or before January 15th of each year, except that returns including property used for business purposes shall be filed on or before February 15th each year. The 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 thirty days.

B. Violations--Penalties and Interest.

1. Personal Property.

a. A "late filing fee" of twenty dollars will be assessed if the personal property assessment return is received after January 15th but prior to March 1st.

b. An "involuntary filing penalty" of twenty percent of the tax due shall be assessed if the personal property tax assessment return is filed by the borough finance department or received after the last day of February.

c. A penalty of twenty percent of the tax due shall be added to all taxes that are delinquent; taxes shall be delinquent on September 1st (not paid by August 31st).

d. Interest rate of fifteen percent per annum shall accrue on all unpaid taxes, exclusive of penalties. Interest shall be applied on September 1st, from the statement date and June 1st on all unpaid taxes, until all taxes are paid in full.

e. Payment shall be applied to penalties and interest first and then taxes.

2. Business Personal Property.

a. An "involuntary filing penalty" of twenty percent of the tax due shall be assessed if the business personal property tax assessment return is filed by the borough finance department or received after February 15th.

b. A penalty of twenty percent of the tax due shall be added to all taxes that are delinquent; taxes shall be delinquent on September 1st (not paid by August 31st).

c. Interest rate of fifteen percent per annum shall accrue on all unpaid taxes, exclusive of penalties. Interest shall be applied on September 1st, from the statement date and June 1st on all unpaid taxes, until all taxes are paid in full.

d. Payment shall be applied to penalties and interest first and then taxes. (Ord. 2016-06 §3, 2016; Ord. 2006-09, 2006; Ord. 2005-14, 2005; Ord. 00-7, 2000; Ord. 99-9 §3, 1999: Ord. 97-7, 1997; Ord. 1 §4(e), 1963).

3.08.180 Inspection for valuation and assessment authorized--Procedure.

The assessor, personally or by any designated assistant, shall, after identifying himself, have the right to enter upon and inspect the premises of any person at reasonable times for the purpose of making an examination, valuation or assessment of either or both real property and personal property. He shall have access to and may examine all property records involved, and any person shall, upon request, furnish to the assessor or his assistant every facility and assistance for the purpose of such examination, valuation or assessment. The assessor shall not be bound to accept as correct the return made by any person, but, if he thinks it necessary or expedient, or if he suspects that a person who has not made a return has property subject to taxation, he shall make an independent investigation as to the property of that person, and may make his own valuation and assessment of the taxable amount thereof, which shall be prima facie evidence for all legal purposes and proceedings. The assessor may examine a person under oath or otherwise and, upon request of the assessor, the person shall present himself for examination by the assessor. (Ord. 1 §4(f), 1963).

3.08.190 Personal property return--Confidential--Exceptions--Violation--Penalty.

All statements on personal property tax returns made by any person required under this chapter to file such return shall be confidential, and said return may not be inspected by any person except officers authorized to administer the tax laws of the United States, or the state of Alaska, or this borough, or in response to a proper subpoena from a court. Any employee who violates this restriction by communicating any information obtained under these provisions, except such information as is required by law to be shown on the assessment rolls, or who allows any person not legally entitled thereto to inspect or have access to any return made under these provisions shall be guilty of a misdemeanor punishable under Section 3.08.360 and shall be immediately discharged from his office or employment. (Ord. 76-16 §1, 1976: Ord. 1 §4(g), 1963).

3.08.200 Assessment roll--Contents.

The assessor shall prepare an annual assessment roll in duplicate upon which he shall enter the following particulars:

A. The names and last known addresses of persons with property liable to assessment and taxation;

B. A description of all taxable property;

C. The assessed value, quantity or amount of said property; and

D. The arrears of taxes, if any, owing by any persons. (Ord. 1 §5, 1963).

3.08.210 Assessment roll--Notice--Required--Contents--Delivery procedure.

The assessor shall give to every person named in the assessment roll a notice of assessment showing the assessed value of his property. On the back of each assessment notice shall be printed a brief summary for the information of the taxpayer of the dates when the taxes are payable, delinquent, and subject to interest and penalty, dates when the board will sit for equalization purposes and any other particulars specified by the assembly. The assessment notice shall be directed to the person to whom it is to be given, and shall be sufficiently given if it is mailed by first class mail addressed to, or is delivered at, his address as last known to the assessor. If his address is not known to the assessor, the notice may be addressed to the person at the post office nearest to the place where the property is situated. The date on which the notice is mailed or is delivered shall be deemed to be the date on which the notice is given for purposes of Sections 3.08.210 through 3.08.240. (Ord. 1 §6(a), 1963).

3.08.220 Assessment roll--Notice--Publication procedure and contents.

When valuation notices have been mailed, the assessor shall cause notice that the assessment rolls have been completed to be published in a newspaper of general circulation, once each week for two successive weeks. Such notice shall also state when and where the equalization hearings shall be held, and that an appeal may be taken to the board of equalization upon the filing of notice in writing with the board specifying the grounds for the appeal. (Ord. 1 §6(b), 1963).

3.08.230 Assessment roll--Correction of errors and omissions.

The assessor may correct any error or supply any omission made or arising in the preparation of the assessment roll at any time before the sitting of the board of equalization. It shall be the duty of every person receiving a notice of assessment to advise the assessor of any error or omission he may have observed in the assessment of his property, in order that the assessor may correct the same. (Ord. 1 §6(c), 1963).

3.08.240 Assessment roll--Appeal when--Notice procedure.

Any person who receives notice or whose name appears on the assessment roll may appeal to the board with respect to any alleged error in the valuation, overcharge, omission or neglect of the assessor not adjusted to the taxpayer’s satisfaction. Whenever it appears to the board that there are overcharges or errors or invalidities in the assessment roll, or in any of the proceedings leading up to or subsequent to the preparation of the roll, and there is no appeal before the board by which the same may be dealt with, or where the name of any person is ordered by the board to be entered on the assessment roll, by way of addition or substitution, for the purpose of assessment, the board shall cause notice of assessment to be mailed by the assessor to that person or his agent giving him at least thirty days from the date of such mailing within which to appeal to the board against the assessment. (Ord. 1 §7(a), 1963).

3.08.250 Notice of appeal--Filing--Contents--Time limit--Exception.

Notice of appeal, in writing, specifying the grounds for appeal, shall be filed with the board within thirty days after the date on which the assessor’s notice of assessment was given to the person appealing. Such notice must contain a certification that a true copy thereof was mailed or delivered to the assessor. If notice of appeal is not given within the period, the right of appeal shall cease as to any matter within the jurisdiction of the board, unless it is shown to the satisfaction of the board that the taxpayer was unable to appeal within the time so limited. A copy of the notice of appeal must be sent to the assessor as indicated in this section. (Ord. 1 §7(b), 1963).

3.08.260 Notice of appeal--Assessor to keep records and send notices.

Upon receipt of the notice of appeal, the assessor shall make a record of the same in such form as the assembly may direct, which record shall contain all of the information shown on the assessment roll in respect of the subject matter of the appeal, and the assessor shall place the same before the board, from time to time, as may be required by the board. The board shall cause a notice of the sitting at which the appeal is to be heard to be mailed by the assessor to the person by whom the notice of appeal was given, and to every other person in respect of whom the appeal is taken, to their respective addresses as last known to the assessor. (Ord. 1 §7(c), 1963).

3.08.270 Appeal hearing procedure.

At the time appointed for the hearing of the appeal or as soon thereafter as the appeal may be heard, the board shall hear the appellant, the assessor, other parties to the appeal and their witnesses, and consider the testimony and evidence adduced, and shall determine the matters in question on the merits and render its decision accordingly. If any party to whom notice was 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 upon the party appealing. The board shall, from time to time, enter in the appeal record its decision upon appeals brought before it, and shall certify the same. (Ord. 1 §7(d), 1963).

3.08.280 Assessment roll--Changes--Completion.

The assessor shall enter the changes, certified as mentioned in Section 3.08.270, upon his records, and no assessed valuation shall thereafter by changed. After the hearings held by the board of equalization are concluded, the assessor shall complete the annual assessment roll, at a time to be determined by the assembly, which shall be based on values as of January 1st immediately preceding, and he shall certified as may be necessary or expedient. (Ord. 1 §8(a), 1963).

3.08.290 Board of equalization--Clerk--Duties.

The borough clerk shall be ex officio clerk of the board of equalization and shall record in the minutes of the meeting all proceedings before the board, and the names of all person protesting assessments. All changes, revisions, corrections, and orders relating to claims or adjustments and all final decisions shall be recorded in a record to be kept by the borough clerk and to be known as the appeal record. Within three days following the final hearings of the board, the clerk shall transmit to the assessor all corrections, revisions or changes authorized and approved by the board and shall certify that the changes so reported are as approved by the board of equalization. (Ord. 1 §8 (b), 1963).

3.08.300 Assessment roll to be basis for tax levying.

All taxes to be levied or collected, except as otherwise provided, shall be calculated, levied and collected upon the assessed values entered in the assessment roll and certified by the assessor as correct, subject to the taxpayer’s right of appeal and to corrections and amendments made in the rolls pursuant to this chapter. (Ord. 1 §8(c), 1963).

3.08.310 Appeal to superior court--Restriction.

Any person feeling aggrieved by any order of the board shall have the right to appeal on a de novo basis to the superior court for the third judicial district of the state; provided, however, that the person has first taken his appeal to the board of equalization. (Ord. 1 §9, 1963).

3.08.320 Assessment roll--Supplementary--Same provisions apply--Exception.

All duties imposed upon the assessor and the borough clerk with respect to the annual assessment roll and all provisions of this chapter relating to assessment rolls shall, as far as applicable, apply to supplementary assessment rolls; provided further, however, that the delinquent date when taxes shall become delinquent, as determined by the assembly, shall also apply to property listed on the supplementary assessment rolls. (Ord. 1 §10, 1963).

3.08.330 Assessment roll--Delivery to assembly.

When the final assessment records have been completed by the assessor as provided in Section 3.08.280, the assessor shall deliver to the assembly a statement of the total assessed valuation of all real and personal property within the borough. (Ord. 1 §11(a), 1963).

3.08.340 Assessment roll--Valid and binding on all persons--Exceptions.

Every assessment roll, as completed and certified by the assessor and as corrected and amended by him from time to time in conformity with this chapter and the decisions of the board, shall, except insofar as the same may be further amended as the result of appeal to the superior court, as provided by this chapter, be valid and binding on all persons, notwithstanding any defect, error, omission or invalidity existing in the assessment roll or any part thereof, and notwithstanding any proceedings pertaining thereto. (Ord. 1 §11(b), 1963).

3.08.350 Tax rate determination -- Statement-- Payment

Delinquency -- Penalty. The assembly shall, upon assessment roll as provided in Section 3.12.220, by resolution, fix the rate of tax levy and designate the number of mills upon each dollar of assessed real and personal property that shall be levied and shall levy said tax in accordance therewith, and shall determine the date when taxes become delinquent. The assessor shall then prepare and mail tax statements to the person or persons listed as the owner on the tax roll. The taxpayer may be given the right to pay such taxes in two installments and, if the first half is not paid when due, the entire tax becomes delinquent and penalty and interest accrues as provided in this section. If the taxpayer timely makes the first half payment, the second half of such taxes shall be payable on the due date fixed by the assembly for such second half, and if not paid, shall be delinquent after such date. A penalty of twenty percent shall be added to all taxes delinquent and interest at the rate of fifteen percent per year shall accrue on the whole of the unpaid taxes, not including penalty, from the due date until paid in full. (Ord. 97-8, 1997).

3.08.360 Violation--Penalty.

Any person convicted of a violation of this chapter is guilty of an infraction, and is punishable by a fine not to exceed three hundred dollars. (Ord. 84-2 §1(part), 1984; Ord. 76-27 §1(part), 1976: Ord. 1 §16, 1963).