CHAPTER 2.28: FINANCE DEPARTMENT
Section
Statutory reference:
For provisions regarding assessment and
taxation, see A.S. 29.45
2.28.010 ESTABLISHED.
There is established the Finance Department.
(Ord. 73-32, § 2(II)(1),1973)
2.28.020 FUNCTIONS.
(A) The administrative and accounting functions of the finance department shall include:
(1) determining taxes due on all real and personal property on the basis of values established by the assessment division and the billing and collecting of taxes;
(2) revenue and expenditure accounting including budget control reporting, federal and state aid accounting and other financial reporting;
(3) payroll administration;
(4) [Repealed by Ord. 13-087, § 2, 2013]
(5) investment management;
(6) accounts payable maintenance;
(7) central receptionist, switchboard and mail distribution services;
(8) treasury services, including, but not limited thereto, debt management for the borough, school district and service areas;
(9) [Repealed by Ord. 13-087, § 2, 2013]
(10) preparation of the annual budget for the manager and the assembly;
(11) [Repealed by Ord. 98-061, § 3, 1998]
(12) [Repealed by Ord. 98-061, § 3, 1998]
(13) administration of local improvement and special assessment districts;
(14) administration of transient accommodation tax; and
(15) [Repealed by Ord. 99-108, § 3, 1999]
(16) [Repealed by Ord. 13-087, § 2, 2013]
(B) The assessing functions of the Finance Department shall be managed by the borough assessor and shall include:
(1) appraising all taxable property, real and personal, within the jurisdiction of the borough, and preparing assessment rolls in accordance with state laws and borough ordinances;
(2) developing and maintaining up-to-date information of land ownership and interest in land, public and private, within the borough, and the value of the real and personal property, including records for each parcel, maps, and approved plats;
(3) preparing assessment reports as required by the borough manager and the assembly;
(4) providing services to taxpayers requesting information on tax matters and land matters;
(5) processing requests by property owners for assessed value review and processing appeals to the board of equalization; and
(6) providing secretarial and staff services to the board of equalization.
(C) The Finance Department shall also have other related functions and duties as the manager may assign.
(Ord. 13-087, § 2, 2013; Ord. 99-108, §§ 3, 4, 1999; Ord. 98-061, §§ 2, 3, 1998; Ord. 94-001AM, § 3 (part), 1994; Ord. 92-126, § 3,1992; Ord. 90-036AM, § 2, 1990; Ord. 89-177, § 2, 1989; Ord. 83-64, § 2 (part), 1983; Ord. 81-140, § 4, 1981; Ord. 73-32, § 2(II)(2), 1973)
2.28.030 SUPERVISION.
The Finance Director shall head the Finance Department.
(Ord. 94-001AM, § 3 (part), 1994; Ord. 73-32, § 2(II)(3), 1973)