CHAPTER 1.15: BOROUGH CODE
Section
1.15.020 Definitions [Repealed]
1.15.080 Time ordinances take effect
1.15.095 Tax payments, timeliness, proof, presumptions
1.15.100 Retroactive ordinances
1.15.120 Interpretation of terms
1.15.140 Acceptance of codification [Repealed]
1.15.150 Codes of technical regulations
1.15.155 Revisor of ordinances
1.15.005 DEFINITIONS.
(A) In the ordinances of the borough, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
• “Assembly” means the governing body of the Matanuska-Susitna Borough.
• “Borough” means the Matanuska-Susitna Borough.
• “Business days” means the days the Matanuska-Susitna Borough’s administrative offices are open to provide general services to the public. For computation of time, refer to MSB 1.15.090(A).
• “Calendar days” means consecutive days succeeding one another in regular order. For computation of time, refer to MSB 1.15.090(A).
• “Clerk” means the person selected by the assembly under MSB 2.12.055.
• “Code” means the Matanuska-Susitna Borough Code.
• “Manager” means the borough manager of the Matanuska-Susitna Borough.
• “Mayor” means the elected mayor of the Matanuska-Susitna Borough.
• “Municipality” means a political subdivision incorporated under the laws of the state that is a home-rule or general-law city, home-rule or general-law borough, or a unified municipality.
• “Person” includes any individual, firm, co-partnership, corporation, company, association, club, joint venture, estate, trust, or any other group or entity.
• “State” means the state of Alaska.
(Ord. 04-081, § 20, 2004; Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.010 CITATION.
The ordinances included in all titles of this code are the “Matanuska-Susitna Borough Code” and may be so referenced. Titles, chapters and sections within this code may be cited as “MSB” followed by the appropriate code numbers. (For example, this section is MSB 1.15.010.)
(Ord. 84-34, § 2 (part), 1984)
1.15.020 Definitions. [Repealed by Ord. 94-001AM, § 2 (part), 1994 and recodified as MSB 1.15.005]
1.15.030 PROHIBITED ACTS.
(A) The prohibition of an act in the code and in any ordinance intended to become a part of the code, whether the ordinance shall be an addition to, or an amendment of the code, and in any rule or regulation adopted pursuant to the code, shall include the causing, securing, aiding or abetting of another person to do the act, and the causing, securing, aiding or abetting of a prohibited act shall constitute a separate prohibited act.
(B) Every ordinance which prohibits an act, and declares a violation of the act a misdemeanor, and provides penalties for violations of the act, shall in its title reference the act and its prohibition.
(Ord. 04-081, § 21, 2004; Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.040 HEADINGS.
No provision of this code shall be held invalid because of deficiency in any title, chapter or section heading.
(Ord. 84-34, § 2 (part), 1984)
1.15.050 LIBERAL CONSTRUCTION.
It is the legislative intent of the assembly that all provisions and sections of this code be liberally construed in favor of the purpose of the enactment.
(Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.060 SEVERABILITY.
Any ordinance adopted by the assembly which lacks a severability clause shall be construed to contain the following language: “If any provision of this ordinance, or the application of this ordinance to any person or circumstances is held invalid, the remainder of this ordinance and the application to other persons or circumstances shall not be affected.”
(Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.070 REPEAL.
(A) Unless the repealing or amending ordinance expressly provides, the repeal or amendment of any ordinance does not release or extinguish:
(1) any penalty, forfeiture, or liability incurred under the ordinance prior to the repeal or amendment; or
(2) any right accruing or accrued under the ordinance, prior to the repeal or amendment.
(B) The expiration of a temporary ordinance does not release or extinguish any penalty, forfeiture, or liability incurred or right accruing or accrued under the ordinance unless the temporary ordinance expressly provides that the ordinance shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the penalty, forfeiture or liability or right accruing or accrued.
(C) When any ordinance repealing a former ordinance, section or provision is itself repealed, the repeal does not revive the former ordinance, section or provision, unless it is expressly provided.
(Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.080 TIME ORDINANCES TAKE EFFECT.
(A) An ordinance which by its terms is to take effect on a specified day, or from and after a specified day, unless otherwise provided in the ordinance, shall take effect at 12 midnight on the day specified.
(B) [Repealed by Ord. 94-001AM, § 2 (part), 1994]
(Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.090 COMPUTATION OF TIME.
(A) The time in which an act required by this code is to be done is computed by excluding the first day and including the last, unless the last day falls on a weekend or on a holiday, recognized by the borough, and then it is also excluded.
(B) Unless otherwise specified, “days” means calendar days.
(Ord. 04-081, § 22, 2004; Ord. 95-026, § 2 (part), 1995; Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.095 TAX PAYMENTS, TIMELINESS, PROOF, PRESUMPTIONS.
(A) It is the intent of the Matanuska-Susitna Borough to standardize the rules regarding timeliness, proof, and presumptions related to all forms of tax payments required to be made to the Matanuska-Susitna Borough. It is the responsibility of the taxpayer to ensure timely payment of taxes.
(B) This chapter applies to all returns and tax payments required to be made to the Matanuska-Susitna Borough unless otherwise specified in subsection (G) of this section. In this chapter “taxpayer” means the person paying a tax or filing a return.
(C) A tax return or tax payment is timely made when:
(1) received by the Matanuska-Susitna Borough on or before the due date; or
(2) received after the due date, but postmarked on or before the due date of the tax.
(D) A tax return or tax payment received by the Matanuska-Susitna Borough after the due date with no postmark, or with a postmark after the due date, is not timely unless the taxpayer provides an official statement from the United States Postal Service or private delivery service that describes the specific circumstances under which the postal service or private delivery service incorrectly posted the individual’s application or caused a delay in posting. The only evidence which may be considered in determining timeliness is:
(1) a postmark;
(2) dated proof of proper use of registered or certified mail;
(3) dated proof of proper use of a private delivery service; or
(4) an official statement from the United States Postal Service or private delivery service that describes the incorrect postmark or delay in posting.
No other evidence may be considered.
(E) The exclusive means to establish evidence of delivery of a tax return or tax payment to the Matanuska-Susitna Borough are:
(1) a dated receipt from the Borough showing proof of delivery;
(2) dated proof of proper use of registered or certified mail; or
(3) dated proof of proper use of a private delivery service.
No other evidence of delivery, postmark, mailing, or use of private delivery service will be prima facie evidence of delivery or raise a presumption that the tax return or tax payment was actually delivered to the Matanuska-Susitna Borough.
(F) Special Rule for Online Payments. An online tax return or tax payment must be received electronically by the Matanuska-Susitna Borough on or before midnight Alaska Time on the date due. Proof of timely making an online payment is a copy of the computer-generated page containing the receipt for tax return or tax payment received by the taxpayer after completing the online process. No other evidence of online tax return or online tax payment may be considered. The failure or unavailability of any system of the taxpayer, of the Matanuska-Susitna Borough, or of any third party, is not a consideration and shall not excuse untimely tax returns or tax payments.
(G) This chapter does not apply to the following chapters of borough code which require actual receipt by the Matanuska-Susitna Borough at a specified date and time and provide that failure of the post office or private delivery service is not an excuse:
(1) MSB 3.70, Service Area Sales Tax.
(Ord. 21-047, § 2, 2021)
1.15.100 RETROACTIVE ORDINANCES.
No ordinance is retroactive unless expressly declared retroactive in the ordinance.
(Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.110 WORDS AND PHRASES.
Words and phrases shall be construed according to the rules of grammar and according to their common and approved usage. Technical words and phrases and those which have acquired a unique meaning, whether by legislative definition or otherwise, shall be construed according to the unique meaning.
(Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.120 INTERPRETATION OF TERMS.
(A) Words in the present tense include the past and future tenses, and words in the future tense include the present tense.
(B) Words in the singular number include the plural, and words in the plural number include the singular.
(C) Words of the masculine gender include the feminine and the neuter, and when the sense so indicates, words of the neuter gender may refer to any gender.
(D) The words “must” and “shall” are mandatory. The word “may” is discretionary.
(Ord. 04-081, § 23, 2004; Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.130 AVAILABILITY OF CODE.
(A) The borough shall prepare and maintain as many copies of the code as are necessary for the use of the assembly, the borough’s offices and departments, one additional copy for the use of the public at the office of the borough clerk, and one on the borough’s web site. Additional copies shall be prepared and additions and supplements provided for the use of the public for such charges as may be specified in the borough’s official public records policy.
(Ord. 04-081, § 24, 2004; Ord. 94-001AM, § 2 (part), 1994; Ord. 84-34, § 2 (part), 1984)
1.15.140 Acceptance of codification. [Repealed by Ord. 04-081, § 25, 2004]
1.15.145 CODIFICATION.
(A) Each code ordinance shall be codified after it is adopted, by being assigned a serial number or other permanent identifying number, together with the date of the adoption and the designation of the adopting authority, and entered by the clerk into an indexed system maintained to organize and record the ordinances.
(B) The clerk, with the advice and assistance of the attorney, shall revise and republish the borough code at least every five years unless the code is kept current by regular supplements.
(C) The clerk, with the advice and assistance of the attorney, shall cause each ordinance and resolution having the force and effect of law to be printed as promptly as possible following its adoption. The printed ordinances and resolutions shall be sold to the public for such charge as may be specified in the borough public records policy.
(D) The clerk shall cause to be duplicated and filed in suitable binders all pages of code ordinances intended for code filing for the use of each member of the assembly, as well as for public use at the office of the borough.
(Ord. 04-081, § 26, 2004)
1.15.150 CODES OF TECHNICAL REGULATIONS.
(A) The assembly may adopt any standard published code of technical regulations in a single ordinance which shall be governed, except as otherwise provided in this section, by the procedure and requirements prescribed for ordinances generally. Upon introduction of the ordinance, the clerk shall make available at least five copies for public inspection for 15 calendar days before adoption.
(B) As provided in MSB 1.25.050(A)(3), the clerk shall publish notice of hearing, setting out the purpose of the ordinance and the time and place of the hearing. No other publication is necessary before adoption, unless, after the hearing, the ordinance is amended as to its substance. For purposes of this section, “substance” shall mean the real content or meaning of the written matter, that is, ordinances, resolutions or regulations. If the regulations or ordinance is amended as to its substance before adoption, the amended portions shall be made available for public inspection and notice published as earlier provided. The ordinance, as amended, shall be subject to a hearing and all other procedures as if newly introduced.
(C) If the caption of an ordinance described in this section no longer describes that ordinance after amendment, the amended ordinance shall be subject to hearing and all other procedures as if newly introduced.
(D) The ordinance and its amendments need not be distributed to the public or read in full at the hearing.
(E) The assembly shall provide for an adopted code of regulations to be made available to the public for such charge as may be specified in the borough public records policy.
(Ord. 04-081, § 27, 2004)
1.15.155 REVISOR OF ORDINANCES.
(A) The clerk, with the advice and assistance of the attorney, is the revisor of ordinances and shall revise for consolidation into the borough code all ordinances of a general and permanent nature.
(B) The revisor shall edit and revise the ordinances for consolidation, without changing the meaning of any ordinance, in the following manner:
(1) assign numbers to sections, renumber sections, parts of sections, articles, chapters, and titles;
(2) change the wording of section or subsection titles, or delete subsection titles, and change or provide new titles for articles, chapters, and titles;
(3) change capitalization for the purpose of uniformity;
(4) substitute the proper designation for the terms “the preceding section,” “this act,” and like terms;
(5) substitute the proper calendar date for “effective date of this ordinance,” “date of passage of this ordinance,” and other phrases of similar import;
(6) strike out figures if they are merely repetition of written words or vice versa, or substitute figures for written words or vice versa for the purpose of uniformity;
(7) correct manifest errors which are clerical, typographical, or errors in spelling, or errors by way of additions or omissions;
(8) correct manifest errors in references to ordinances;
(9) rearrange sections, combine sections or parts of sections with other sections or parts of sections, divide long sections into two or more sections, and rearrange the order of sections to conform to a logical arrangement of subject matter as may most generally be followed in the code;
(10) change all sections when possible to read in the present tense, indicative mood, active voice, and if the use of personal pronouns cannot be avoided in a section, change the section to read in the third person, and singular number, or any other necessary grammatical change in the manner generally followed in the code;
(11) delete or change sections or parts of sections if a deletion or change is necessary because of other assembly amendments which did not specifically amend or repeal them;
(12) omit all temporary ordinances, all titles to ordinances, all enacting, amending and repealing clauses, all declarations of emergency, and all purpose, validity, whereas and construction clauses unless, from their nature, it may be necessary to retain some of them to preserve the full meaning and intent of the ordinance.
(C) The revisor shall edit and revise the ordinances as they are enacted by the assembly, without changing the meaning of any law, so as to avoid the use of pronouns denoting masculine or feminine gender.
(D) Any changes made by the revisor of ordinances pursuant to subsection (B)(11) of this section shall be reported to the assembly in an informational memorandum.
(Ord. 04-081, § 28, 2004)