HomeMy WebLinkAboutOrd1962-313
CI.TY OF SEWARD. ALASKA
ORDINANCE NO. 313
AN ORDINANCE AMENDING SUB-SECTION (e) OF SECTION 7.102 OF THE
SEWARD GENERAL CODE OF ORDINANCES. RELATING TO TAXATION.
THE CITY OF SEWARD. ALASKA ORDAINS:
That sub-section (e) of Szction 7.102 of the Seward General
Code of Ordinances be amended to read henceforth as follm~s:
(e) Every person shall submit in duplicate 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, in the manner prescribed in this ordinance,
which return shall be based on property value existing as of January
1st of the year in which the return is made. The person making the
return in every case shall state an address to which all notices
required to be given to him under this ordinance may be mailed or
delivered. The return shall show the nature, quantity, description,
amount and value of all personlll property, the place where the property
is situated, and said return shall be in such form, and include such
additional information as the City Council may prescribe. and shall be
signed and verified under oath by the person liable or his or its
authorized agent or representative. Said return shall be filed on or
before January 15th of each year without fail and January 15th shall
be the absolute final deadline date for the filing of such return,
except for the year 1962, when said return shall be filed on or befor~
March 8, 1962 without fail and Harch 8. 1962 shall be the absolute
deadline date for the filing of such return in 1962; providing that
upon written request to the Assessor a 30-day extension for filing
may be granted for just cause. In the event such a return is filed
later than the aforesaid absolute deadline date, there shall be a
delinquency penalty of ten per cent. (10%) of the tax charged by the
City and added to the amount of tax levied upon the property
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reported under such delinquent assessment return, and this delinquency
penalty shall be due and payable and shall be paid by the taxpayer to
the City at the same time as other taxes are due and payable for the
respective year. The Assessor may, by notice in writing to any
person by ,~hom 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 (30) days.
Publication of this ordinance shall be by posting a copy
hereof on the City Hall bulletin board for a period of ten (10) days
following its passage and approval.
An emergency is hereby declared to exist and the rules
governing the passage of ordinances are hereby suspended and this
ordinance is given full force and effect immediately upon its passage
and approval.
Passed and approved by the City Council of the City of
Seward, Alaska, this Y 3.,/ day of February, 1962.
/'/ '
V~.t~7 Q ~-L;~,)
~~erry R. Stockton
Hayor
Attest:
'".~.. tzc c ~_ ?: cc'/ /c2 76-
Beatrice B. Watts
City Cl erk
Approved as to form:
City Attorney