Chapter 3.25 PROPERTY TAX

All real property, possessory rights and improvements now existing or that shall be hereafter created or brought within the City of Saxman shall be subject to assessment and taxation for the support of municipal government or for lawful purposes, as may be prescribed by this article from time to time, upon the equalized valuation thereof fixed on the first Monday in March in each and every year in which the same shall be listed or assessed. [Ord. 01-77 Ch. 51 § 1].

3.25.020 Real estate, possessory rights defined.

“Real estate” shall mean all lands, tenements, hereditaments and rights thereto and interest therein; and “possessory rights” shall mean all rights possessed by occupation and free enjoyment on unpatented lands by virtue of settlement and shall be considered and referred to in this article as “real property.” [Ord. 01-77 Ch. 51 § 2].

3.25.030 Money defined.

The term “money” whenever used in this article shall mean lawful money of the United States. [Ord. 01-77 Ch. 51 § 3].

3.25.040 Exemptions.

All property described in this section shall be exempt from taxation, as follows:

(a) All public schoolhouses, books and furniture therein and ground attached to such buildings necessary for their proper occupancy.

(b) All church property used exclusively for public worship.

(d) All lands, houses and other buildings belonging to the City of Saxman.

(e) All property used exclusively for religious and charitable purposes and all free educational institutions. [Ord. 01-77 Ch. 51 § 4].

3.25.050 Assessor.

An Assessor shall be appointed by the Trustees and shall at the time prescribed in this article duly list and assess all the taxable property in the City of Saxman at its just and fair value and shall file such lists and assessments as soon as complete with the Clerk and shall serve notice of such assessment upon each person assessed. [Ord. 01-77 Ch. 51 § 5].

3.25.060 Land platted into lots and blocks.

Whenever land has been platted into lots and blocks the Assessor shall list each lot or fraction thereof separately, and all other lands in its smallest legal subdivision. The Assessor shall make complete lists of all lands and lots subject to taxation, showing the names of owners and if unknown, to state opposite each lot or tract in pencil memorandum the number of acres, lots or parts of lots included in each description of property and shall place thereon the value. The Assessor shall include the improvements on each lot or tract of land, as a part thereof at their fair cash value. The City Clerk shall prepare the Assessor’s books and blanks and have the same in readiness for delivery by the 15th of February of each year. [Ord. 01-77 Ch. 51 § 6].

3.25.070 Assessment roll – Filing.

The Assessor must complete his assessment roll on or before the first Monday in March in each year and file the same with the Trustees of the City of Saxman and must make and subscribe an affidavit substantially as follows:

UNITED STATES OF AMERICA	)
	) SS
TERRITORY OF ALASKA	)

I, ________, Assessor of the City of Saxman, do swear that between the 15th day of February and the 1st day of March of the year 20___ I have made diligent inquiry and examination to ascertain all property liable to taxation in the said City of Saxman and I have assessed said property on this assessment roll and I have entered said description of said property equally and uniformly according to the best of my knowledge, judgment and information at full cash value that I have faithfully complied with all of the duties imposed upon the assessor; that I have not imposed any unjust taxes through malice, ill will, nor allowed any to escape a just and equal assessment through favor or reward and that the foregoing roll contains the description and assessment of said property as required by law.
____________________________________
Subscribed and sworn to before me this ____ day of ___________, 20 ___.

Notary Public of Alaska, commission expiring ________.

[Ord. 01-77 Ch. 51 § 7].

3.25.080 Board of Equalization.

(a) The Trustees of the City of Saxman shall sit as a Board of Equalization of the assessment of property in the City of Saxman. They shall meet for this purpose on the first Monday in March and for two succeeding days at least thereafter. The Clerk shall act as the secretary of the Board, and after all have taken the oath, fairly and impartially to perform their duties, they shall examine and compare the returns of the Assessor of the property of the City and proceed to equalize the same, so that each tract or lot of real property shall be entered on the assessment list at its true and fair value in the following manner:

(1) They shall raise the valuation of each tract or lot which in their estimation is below the true and fair value thereof.

(2) They shall reduce the valuation of each tract or lot which in their estimation is above its true and fair value to such sum as they believe the true and fair value to be.

(b) The Clerk shall keep an accurate record of the proceedings. The Board of Equalization may continue in session for one week beginning with the first Monday in March of each year, but shall remain in session for not less than three days; and after final adjournment, the Board of Trustees shall not have the power to change the assessed valuation of the property of any person or to reduce the aggregate amount of the assessed valuation of the taxable property of the City, but may correct errors in description or double assessments. [Ord. 01-77 Ch. 51 § 8].

3.25.090 Trustee meeting – Estimate.

The Trustees shall meet during the first week of February of each year to determine and estimate the amount of money necessary to be raised by the City. [Ord. 01-77 Ch. 51 § 9].

3.25.100 Trustee meeting – Tax levy.

The Trustees shall meet during the first week of April of each year and levy taxes on the assessed valuation of the taxable property in said City not exceeding two percent. [Ord. 01-77 Ch. 51 § 10].

3.25.110 Assessment roll – Delivery.

Upon completion of the work of the Board of Equalization, the Clerk shall deliver the assessment roll to the City Treasurer and shall give a certificate to the said Treasurer in the following form:

I ___________ City Clerk of the City of Saxman, Alaska, do hereby certify that I have received the assessment roll of the taxable property of the said town for the year 20 ___, from the Assessor on the ___ day of ______, 20 ___, with his affidavit thereto fixed; that I have entered upon said roll all corrections as directed by the Board of Equalization and that said roll was made in the manner prescribed by law.

In witness whereof I have hereunto set my hand and seal this ___ day of _______, 20 ____.

______________________________

[Ord. 01-77 Ch. 51 § 11].

3.25.120 Treasurer – Authority.

The Treasurer shall be collector of taxes and the assessment roll in his hands shall be full and sufficient authority for the Treasurer to collect the taxes levied. [Ord. 01-77 Ch. 51 § 12].

3.25.130 Notification that taxes are due.

Within 10 days after the receipt of the assessment roll the City Treasurer shall notify each person listed upon the roll that the taxes are now due, their amount, that the taxes will be delinquent if not paid before the first day of September of the current year at 6:00 pm. and that unless paid prior thereto 15 percent will be added as a penalty and that the delinquent taxes shall bear interest at eight percent until paid; also the time and place that taxes may be paid. [Ord. 01-77 Ch. 51 § 13].

3.25.140 Treasurer – Record of payment.

The Treasurer must note opposite the taxes levied, in the columns prepared for that purpose, the amount of taxes paid, the date of payment, year for which they were assessed, by whom paid and a description of the property assessed. [Ord. 01-77 Ch. 51 § 14].

3.25.150 Receipt.

The Treasurer must give a receipt to the person paying the taxes specifying the amount of the assessment, the amount paid, date of payment, year for which taxes were assessed, by whom paid and a description of the property assessed. [Ord. 01-77 Ch. 51 § 15].

3.25.160 Delinquent taxes.

The taxes shall be delinquent unless paid prior to September 1st of the current year at 6:00 p.m. [Ord. 01-77 Ch. 51 § 16].

3.25.170 Assessment roll error.

If the Treasurer discovers an error or a double assessment in the assessment roll, he must note the same opposite such error, and report the same to the Trustees, who shall thereupon order the assessment is found to be a fact. [Ord. 01-77 Ch. 51 § 17].

3.25.180 Lien.

Every tax assessed and levied in accordance with the provisions of this article shall be a preferred lien upon the property so taxed and if ordered by the Trustees the lien may be foreclosed and the property sold in the manner provided by law; Article XII, Chapter 97, Session Laws of Alaska 1923 is hereby declared to be the manner in which such lien shall be foreclosed. [Ord. 01-77 Ch. 51 § 18].

3.25.190 Poll tax.

If, at their first meeting in the month of September of each year, the Trustees find that insufficient funds for the needs of the City of Saxman have been raised by the foregoing tax roll, the Trustees may levy and collect a poll tax of not more than $4.00 per year on all male residents over 21 and under 50 years of age. Such tax shall be a lien and may be collected from any real and personal property of the person levied against except wearing apparel and household furniture of the head of the family or household of less than $200.00 in value. The Clerk shall prepare a roll of such male residents and shall deliver the same to the Treasurer which roll shall be his authority to collect such poll tax. This tax shall be delinquent if not paid prior to the first day of January of the year following, at 6:00 p.m. [Ord. 01-77 Ch. 51 § 19].

Article II. Real Property Tax

3.25.200 Property tax assessment – Collection.

(a) Levy of Tax and Lien. The amount of money necessary to be raised from real property taxes for municipal purposes shall be determined by the Council; provided, however, that such amount shall not exceed the amount equal to the amount needed to pay or secure payment of principal and interest on bonds. Taxes to pay or secure the payment of principal and interest on bonds may be levied without limitation as to rate or amount. All types of personal property are exempt from ad valorem taxes. After adjournment of the Board of Equalization, the Council shall levy a real property tax for municipal purposes upon all real property in the City in such amount, not to exceed the limitations imposed by law, as may be necessary for said purposes; provided, however, that the levy shall not be applicable to real property exempt by law or ordinance of the Ketchikan Gateway Borough, Alaska, or the City of Saxman. All real property taxes levied by the Council shall be a lien upon the property assessed as of the date of the levy, and the lien shall be prior and paramount to all other liens or encumbrances against the property assessed.

(b) Definition of Bonds. As used in this section, “bonds” means bonds, notes or other evidence of indebtedness.

(c) Rates of Penalty and Interest. A taxpayer is required to pay the entire tax imposed by this chapter on or before the due date as set by the Council. In the event the tax is not paid on or before the due date, the tax shall become delinquent, a penalty as set forth hereinafter shall be added to all delinquent taxes, and interest at the rate of one percent per month shall accrue on the amount of unpaid tax, not including penalty, from the due date until paid in full. Payments received after the tax has become delinquent shall be applied first to payment of any collection costs, next to accrued interest, next to penalty charges, and next to the tax. If there is a balance of tax due, additional interest at the rate of one percent per month shall accrue thereon until paid in full. The rate of penalty which shall apply to delinquent real property taxes shall be as follows:

If payment made:	Additional penalty (Percentage of tax)
Within 5 working days after delinquency date	6%
More than 5 working days up to and including 30 days after delinquency date	15%
More than 30 days after delinquency date	20%

[Ord. 03-08-016 § 1].

3.25.210 Residential property exemption.

Residential property is exempt from taxation under this chapter on the first $10,000 of assessed value for any one residence; provided, that (a) the property is owned and occupied as the owner’s primary residence and by the owner of record, and (b) the owner of record shall sign a real property tax exemption form designated by the Ketchikan Gateway Borough Assessor and file it with the Ketchikan Gateway Borough Assessor on or before March 31st of the assessment year for which the exemption is sought. [Ord. 03-08-018 § 1].