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HomeMy WebLinkAboutOrd1934-120 r"" ORDn~.:~~CE N~1_20. o (fl~ 10 ~/ ;JW /f1f I' AN ORDINANCE PROVIDING FOR THE ASSESSMENT, LEVY AND COLLECTIOt OF GENERAL TAXES FOR SCHOOL AND MUNICIPAL PURPOSES IN THE CITY OF ! SEWARD, ALASKA, AND REPEALING ORDINANCES NUMBER FOURTEEN (14), i TWENTY-SEVEN (27), FORTY-NINE (49), and NUMBER ONE HUNDRED FOURTEE' i(114) OF THE SAID CITY OF SEWARD, AND FOR OTHER PURPOSES, AND . :1 DECLARING AN EMERGENCY. II ;1 ilBE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY OF SEWARD, ALASKA! III ! Section 1. PROPERTY SUBJECT TO GENERAL TAXES. All property, Iboth real and personal, within the City of Seward not exempt from! Itaxation under the laws of the United States or the Territory of !Alaska, is subject to taxation for school and municipal pr~poses. A general tax for school and municipal purposes upon real and personal property within the City of Seward shall be assessed, levied and collected as in this ordinance provided. All general taxes levied by the Common Council of said city shall be a lien upon the property assessed, and such lien shall be prior and paramount to all other liens or encumbrances against the property assessed. Section 2. REAL PROPERTY AND PERSONAL PROPERTY DEFINED. Real Proper~. The term real property and lands when used in this ordinance shall be held to include not only the land itself which shall be assessed as a whole; all water mains within the I I 1 andl I I Seward, including the superstructure, approaches thereto, and Pile~ driven into the ground for the purpose of supporting the same,' I I I I 1 , ! i i and privileges belonging to or in anywise whether laid out in lots or otherwise, but also all buildings, !structures, improvements, fixtures of whatsoever kind thereon, 1 all possessory rights appertaining thereto; all wharves situated within the City of City of Seward, together with all improvements attached thereto; and the word tract herein shall include all lands, pieces, or parcels of land which may be separately assessed, together with the fixtures and improvements thereon. E. P. HARWOOD ATTORNEY AT LAW Personal Property. The term personal property or personalty SEWARD, AU8KA -1- I I I shall be considered to include all household goods, effects, , I I I I I furn-I I I iture, chattels, goods, wares, merchandise, gold dust, money on deposit either within or without the corporation, boats or vessels owned or registered in the corporation, capital investea therein, I all debts due or to become due from solvent debtors, whether on . account, contract, note, mortgage, or otherwise, all public stocks or stocks or shares in incorporated companies, and all property of every nature and kind not included in the term real property. Section 3. MUNICIPAL CLERK TO PROVIDE ASSESSMENT BOOKS I IAND~UPPLIES. The municipal clerk shall, under the direction of the Common Council, provide the necessary assessment books, receipts, blanks, notices, etc., and deliver the srone to the duly appointed assessor of the City of Seward, not later than the first day of June in each year. Section 4. MANNER OF ASSESSMENT. The assessor appointed //.'> .-, by the Common Council must, between the fifteenth day of June and ~)I.',l. the first day of Aug~~t of each year, properly list in the assess- ment books furnished him by the municipal clerk, all real property within the City of Seward subject to taxation, and assess such I ! property in the name of the person by whom it was owned at 12 o'clock meridian on the fifteen day of June in the year in which the assessment is made. If the owner thereof cannot be ascertaine then the property shall be assessed to the person claiming the sam or in whose possession or c~ntr~l i~ ~as at 12 o'clock meridian onl the fifteenth day of ~e in the year in which the assessment is II' made. If the assessor discovers property for which he can find no owner or claimant or which is not in the possession of control of any person then he shall assess such property to ItUnknown Ownerll. Provided, that no mistake in the name of the ollmer, claimant, or person in possession or in control of property shall render the assessment thereof invalid. The assessor shall list all real ATTORNEY AT LAW SEWARD, ALASKA property separately by lot and block and real property which is not subiivided into lots and blocks shall tJe otherwise carefully E. P. HARWOOD -2- r-'.' ' I I i descrioed, giving number of acres ar fraction thereof. The aseesstr shall list all taxable personal property separate and apart from real property. All assessments made by said assessor shall be assessed. i property I I ! equal and uniform and based upon the actual value of the Section. 5. TAXPllX;g::!l~_3E~Y.:r~D TQ_~.:r~1' PEB.?9~~L PROPERTY. At the time of listing and assessin~ the property of Seward it shall b8 the duty of the assessor to require each person to whom any personal property is to be asseosed, to furnis~ I a statement verified by oath, giving a list of all his personal I The ~ailing by the assessor of I blank forms for this statement, adaresseci to the individual tax- : I I payers of the City of Seward, shall be sufficient notice and dema.d on such taxpayerr-; of their duty to furnish said statement of theit personal property. Such blank forms and notices shal] be mailed i i , I property at a just and fair value. on or before June fifteenth of each year. If any person fails, refuses or neglects to make such verified statement and return thJ I same to the assessor on or before t.f-e twent ieth day of July of <K-- I each year, the assessor shall proceed to ascertain the nature and I I extent of that person's personal property from the best sources of information at his command, and place a valuation upon such property according to his own best judgment and knowledge, and such taxpayer or person snall not thereafter be heard by the Common Councilor Board of Equalization in any application for a revision of such assessments as shall ha~e been made by the assessor. Section 6. CONQf.YE]Y~NES~_b,!J!?_~IE~C'!'._9I_~1'!1'~MENT. x A taxpayer is bound and estopped by his own statcrr:ent as to the nature and value of his property made in his list thereof as provided in Section 5 hereinabove. However, such list and statement shall not be conclusive upon the assessor, and he may add to such list any omitted personal , property of such taxpayer I also increase the valuationl i I E. P. HARWOOD ATTORNEY AT LAW of which he has knowled~e, and he may SEWARD, ALASKA -3- I I / \ \ E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA of such property as listed oy the taxpayer so tt.at the same shall reflect the actu~l value of the property assessed. Section 7. DELI\TltRY 9! ASSE3S~N:L~99!';e_1'Q~UNCIL. NOTICE BY_ASSESSOR. On or before the first day of August in each year, the assessor must complete his assessment and all proper entries thereof in his assessment books, and must make and subscri e thereto an affidavit that his assessment is a full, true and correbt assessment of all taxable property in the City of Sewara. to the I best of his knowledge and belief, and must deliver to and file wit~ I ! I ! the municipal clerk the assessment list and books and all books, statements, maps, charts, data and papers relating thereto. At the time the assessor so deJiveys and files said assessment list and books he shall notify, by postcard, each and every property holder, or his or their agents or representatives of such filing of said assessment list and books and of the amount of the assesse valuation placed upon his or their real and personal property, which postcard shall further stRte the dates, time and place of meeting of the Common Councjl sitting as a Board of Equalization. Section 8. BOARp_QI E9Y~.!:IZAT10N. The Common Council shall meet as a Board of Equalization on the second Tuesday in August of each year, unless the Common Council shall, by resolutio , fix a later date, at the hour of two o'clock p.m., and shall continue in session until the hour of four o'clock p.m. of said da~, and shall continue in session daiJy until the Saturday next I fOllOW~ of each , ing, between the hours of two o'clock and four o'clock p.m. day. Notice that said Common Council will meet to equalize assessments shall be given by publishing aBce a notice thereof in one issue of a newspaper published in and of general circulation in the City of Seward, Which publication shall De made at least three days prior to said second Tuesday in August, or by posting notices thereof in three conspicuous public places within said Cityof Seward at least three days prior to said second Tuesday in August, provided, that if the Common Council shall by resolution -4.- r" E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA I fix a later date than the second Tuesday in August such notice ! I shall be published or posted as aforesaid not less than three daysl prior to such later date. In case the Board of Equalization cannok I complete its work on the last day named it may continue in SeSSiOj or adjourn from time to time until its work is comuleted. provide , however, that said Board must adjourn within five days after commencing session unlESS the time be extended by resolution of the Common Council. t , Section 9. OSJECTIONS TO ASSESSMENT. Any person object- I or to the assessmen~ ing to the assessed valuation of any property , of the same may appear before the Board of Equalizat ion at any of I its si tt ings and state his object ions, and may be required by the I Board to answer all questions material to any inquiry then made b~ the Boe.rd, and may further be required by the Board to state his I objections in writing in the form of an affidavit and statement J' properly sworn to under oath; and all persons failing to so appea I before the Board or to comply with the requirements of the Board i I as above-sta.ted shall be deemed to have consented to the assess- I I I ment and shall be fore'!:' r barred from thereafter making such objections. Section 10. PROCEEDIN~S OF BOARD OF EQUALIZATION. __.___~"_ __ __JOI. .____ The Common Council of the City of Seward, sitting as a Board of Equalization, shall have full power to review and revise the assessment, and upon proper evidence and conformable to justice, to increase or diminish the same in individual cases, and when so reviewed and revised and finally approved by the Common Council the same shall be deemed to be the true basis for the levy and assessment of taxes. The municipal clerk shall be ex-officio clerk of the Board of Equali.zation and shall keep a record i of thei' assess ! proceedin[,8 of the Board and shall note all changes in the any increase shall be made in Before/any assessment of any property, ment made by the Board. personal and real, the owner thereof, or his agent or represent- ative, shall be notified in writing by tne Clerk of the Board of -5- I / I Equalization of such contempl~ted increase, not les3 than three days prior to the date upon which the Board is to take action in the matter. Said notice shall either be served upon such owner, his agent or representative, personally by the Municipal Clerk or by some other person under his direction, or shall be mailed by the Municipal Clerk in a sealed envelope with first class postage paid thereon addressed to such owner at his last address known to the Municipal Clerk, and if no such address is known to the Municipal Clerk, then to Seward, Alaska. The person or persons so notified shall be required to appear before the Board of Equalization and shall show cause, if any they have, why such assessment shall not oe increased, and shall be suoject to the provisions of Section 9 hereinabove governing objections to assessment. Providing, that failure to properly serve such notice personally or by mailing shal] not invalidate any increase assessment made by said Board. Section 11. RECORDS OF BOARD OF EQUALIZATION. The Clerk of the Board of Equalization must record in his minute book all changes and orders made by the Board of Equalization, and during its sitting, or within two days thereafter, enter upon the assessment books all changes, corrections and additions \ to the assessments made by the Board and shall make and affix to the assessment roll, the follo111Ting affidavit: E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA "I , Clerk of the Board of Equalization of the City of Seward, Alaska, being first duly sworn on oath, say that I have kept correct minutes of all the acts, proceedings, resolutions and orders of the Board of Equalization of the City of Seward, Alaska, which has just adjourned, and have entered on the assessment books all changes, corrections and additions to the assessment made by the Board and have made no changes, corrections or additions to the said assessment except those ordered by said Board. II -6- r" Section 12. COUNCIL TO FIX RATE OF TAX LEVY. That at --- ---...------ -- --~---- the first meeting of the Common Council of the City of Seward, Alaska, after the municipal clerk, as ex-officio clerk of the 'Board of Equalization, has corrected the assessment roll, the Common Council shall, unless postponed by it to a later date, fix the rate of the tax levy for that year, designating the number of mills on the dollar of the assessed valuation of the property, real and nersonal, which shall be levied as tax for that year, suoh tax not to exceed two percentum of the assessed value upon all real and personal property. Section 13. NO!ICE THAT TAXES DUE. Upon the day follow- ing the fixing of the rate of levy, as hereinbefore provided, the municipal clerk shall publish for a period of ten days a notice in a newspaper of general circulati~n, published in the City of Seward, Alaska, a notice specifying, \ \ First - That taxes will be delinquent on the fifteenth day of November next thereafter, less paid prior thereto,7i~ per at five o'clock p. m. and un- may be made. i such de linqufnt of taxes ! I I i , DATE_QY. J2.~LIN'iUENCY. That on the fifteenth I day of 1r.O.~~mber of each year, at the hour of five o'clock p.m., I all unpaid taxes shall become delinquent and the municipal clerk I ~ive I must collect thereon, for the use of the city, a/XB~ per centum I when due1 together With1' rate O!uwe~~e per cen~ FOR TAX ON PERSONAL --- I centult1 will be added to the amount thereof as penalty, together with interest on taxes at the rate of twelve per centwn per annWll. Second - The time and Dlace at which payment Section 14. penalty for the non-payment of the taxes lnterest on such dellnquent taxes at the per ann~ection 15. PERSONAh.J:.JABIpTY PRQ~ERT~. The owner of personal property assessed shall be personally liable for the amount of tax assessed against his personal property and such tax, together with nenalty and interest, may be collected, after the same becomes due, in a E. P. HARWOOD personal action brought in the name of tne municipal corporation ATTORNEY AT LAW SEWARD, ALASKA against such owner in the courts of the Territory. -7- r== , Section 16. TAXES ON PERSONAL PROPERTY ENFORCED BY DISTRAINT. That in addition to the manner of collection of the tax on personal property as mentioned in the last section, the lien of personal property taxes may be inforced by distraint and sale, of personal property of the person assessed, as here - inafter provided, but no seizing, levy or distraint shall be \ legal unles~ demand shall first have been made of the person assessed for the amount of the tax, penalty and interest. Section 17. DELINQUENT TAX ROLL OF PERSONAL PROPERTY. -~ On or before the fifteenth day of December of each year the municipal clerk must prepare and pUblish or post a list of assessrr.ents against personal property which must contain the names of the persons and a general description of the property with the amount of taxes, penalty, interest and costs due set opposite each name and description. To said list must be appended and with it published or posted a notice by the rnunicipa clerk that unless the tax.delinquent) together with nenalty, interest and costs, are paid, the property uoon which such taxes are a lien will be seized, levied upon &Id distrained upon warrant issued by the municipal clerk and will be sold at public auction. Said list and notice shall be published once a week for four consecutive weeks in some newspaper of general circulation published in the City of Seward, or, in lieu of such publication, may be posted in three cons~icuous public places in said City of Seward. When such publication is completed if such not ice be published, the municipal clerk shall I obtain &nd file in his office a copy of said published notice wit the affidavit of publisher thereto attached, that it is a true copy of tt,€ same; that the publication was made in a newspaper, stating the name and place of the publication, and the dates upon which said notice was pUblished therein, and such affidavit E. P. HARWOOD shall be prima facie evidence of all facts therein stated. ATTORNEY AT LAW SEWARD, ALASKA -8- r-. If such notice and lists be posteJ. and :lot published, proof of such posting shall be made by the affidavit of the person so posting said notice and list, and such affidavit shall be prima facie evidence of the facts therein stated. Section 18. WARRA~TS OF DISTRAINT. When such publication of said list and not ice it! completed, if the S8.me be published, or upon the expiration of thirty days after the posting of said list and notice, if the same be posted and not published, it shall be the duty of the municipal cle..:k to issue warrants to \ ->;7 the chief of police or any other police officer of said City of Seward directing him to forthwith seize, levy upon, distrain and sellon a day certain, to be not less than twenty days from the date of such warrant, such personal property of the person assessed as the tax may have been levied upon. If the property so sold be not sufficient to satisfy the tax, penalty and interest, and costs and expenses of sale, such warrant may authorize the seizure, levy, distraint and sale of such other personal property of the person a~ainst whom the tax was assessed, as may be suffici~~t to satief) the tax with the penalty, intereE~ I and costs of sale. l/3ection 18. NOTICE OF SALE AND SALE. The chief of -- _. _.-- _. -,- - police or other police officer of said Ci:y of Seward to whom such waI'rant is directeu shall fOl't:twith cause to be published for ten days in some newspaper' of general circulation published in the City of Seward, or shall cause to be posted in three conspicuous places in said City of Seward, a notice that such propert) seized, levied upon and distrained by him will be sold at public auction to ss.tisfy the lien of all delinquent taxes, penalty, interest and costs due on said property. Such notice shall eontain the names of the persons to whom such property is assessed, a general description of the property, the amount of E. P. HARWOOD ATTORNEY AT LAW taxes, penalty, interest and costs due on such property cmd the SEWARD, ALASKA -9- r place and dat~ of sale thereof. All personal property sold at auch sale shall be sold to the highest bidder for cash and the municipalit) may become the ourchaser at such sale. All sales shall be made for cash exceI't when tr.8 municipal corporation is purcha.ser, such cash to be pa.id to and receiJ,:ted for by the ChEf of police or other police officer making the sale. The costs and expenses of such seizure, levy, distraint a~d sale shall be paid from the proceeds of the property so sold. If the property be sold for an amount in excess of all delinquent taxes, penalty, interest and costs due on the property sold such excess shall bE returned by the clerk of the City to the owner of the property. The purchaser of any property of such sale shall re<.;eive from the officer makjng- the sale, upon demand, a BiLL of Sale describing the property sold, the amount paid., the Bg'gregG;te amount of taxes, penalty, interest and cost s for which the property was sold, the years for which delinquent taxes for which the property was sold were levied, and the date of sale. Section 20. PAY~N:L9F TAXES PPIOR TO SALE. If any person appear and make payment of the tax, together ,"ith the penalty, interest and costs then accrued, to the municipal clerk at any time prior to the issuance of said. warIant, or to the chief of police or other police officer to whom said warrant is directed at any time after issuance of such warrant and cefore sale, the person from whom such property was seized and distrained shall be entitled to the return of such property at his own expense. Seotion 21. DELINQUENT TAX ROLL R~AL Pfl.QPEH1'L On or before tree fifteenth day of January of each year, the municirJal clerk shall make up a roll in duplioate of all real property , asse sBed and upon Which the tax has not been paid and is delinquJnt. Su~h Toll shall show therein the property asessed, the amount I I of tax clue, penalty and interest, separately stated, on each E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA tract assessed, to whom each tract is assessed, if assessee is -10- r- unknown, so stated. And thereupon shall De endorsed, under the hand of the c.;lerk of the city and corporate seal, a certificate to the effect that said 1'011 is a true and correct roll of the I I I I showing the date WIlen said taxes became delinquent and the total I amount of delinquent taxes, penalty a.nd interest, sepa.rately stated, and the aggregate of the whole ttereof. If the taxes I for more than one year, or if special assessments fOl' improvementb delinquent taxes of the city for the year (specHyini-:' it) and be delinquent, such taxes and assE:ssments, separately shown, amy be included in said Toll. Said roll, so made up, shal] be known as the delinquent tax roll of the city for the year for which t.te same is made ~J'p. The origina] shall l)e filed with the municipal clerk and remain open to inspection of the public. Section 22. NOTICE OF DELINQUENT !!:X ROLL REAL PHOPERTY. ~_._-,_.- As soon as convenient aftsr the completion of the delinquent 1'01], the municipal clerk shall, under the direction of the Common Council, ceusc to be puolishcd in the official newspaper of the corporation, or in a newspaper of general circulation in the city, to be designated by the Common Council, once each week for a period of four successive weeks, or, in lieu of puolication in a newspaper, shall cause to be posted at the front door of the post office and in three other conspic~ous I 01'--1 public places in said city for a period of thirty days, a not ice, under trle hand of the clerk of tte city, sett ing forth that the delinquent tax 1'011 of Teal property for the year, naming it, has been completed qnd ie open for pUulic inspection at the office of the municipal clerk, and on a certain Qay not ':1 I I less than thirty days after the completion of the publication, or posting, as the ca,se may be, of such notice, the said 1'0]] shalllJe presented to the District Court of the Third Division, Terxitory of Alaska, for judgment And order of sale. Said notice shall describe each tract on the roll on wr;ich the tax he,s not E. P. HARWOOD ATTORNEY AT LAW been paid, tne awount of tax, penalty and interest due thereon, SEWARD, ALASKA -11- F=- ----- and to whom asseEsed. Section 23. PAYMENT_Q.f-,!,~XEE_ TO_'T'B~OF OHDER OF SALE. During tne time of the puc;lication or post in!?; of such not ice and up to the. time of the sale any person may appear and make pay- ment on any piece or tract set forth therein, together with the penalty and interest, and proportionate share of publication or post ing, and the municipal clerk shaJ 1 ma}~e proper not ice of such payment upon both the original and duplicate delinquent tax roll. When the delinquent tax roll is not published in a newspaper but notice thereof is given 'oy posting as above provided, the clerk of tne municipality shall within ten days after such posting mail to each person to whom a tract is assessed, at his -~ last known address, a notice describing the tract, tne amount E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA due as stated on the delinquent tax roll, and giving the time and place when and where judgment and order of sale will be applied for. Sect ion 24. PRESJ:NT ATION-2F DELI!J:9QENrr:-,!,AX ROL1-TO 9.9URT. On the date specified in said notice or as soon thereafter as a hearing can be had before the Court, the clerk or municipal attorney shall present the delinquent tax roll -so comoleted as aforesaid, together with proof of puolication or p08tin~ of notice of application for order of sale, as the case may be, and also proof of the mailing of notice as provided in Section 23 of this Ordinance, to the District Court of the Third Division, Alaska, with application for order of sale of all the real property therein listed upon which taxes have not been paid and are delinquent. Section 25. DEL1.N9,lJENT. TA~_ROLL_gOt{'-(EC~P_h:!:!P_~.il.LE ORpEF~~ The municipal clerk shall immediately after the order of sale correct the original delinquent tax roll to correspond -V' roll --,,'0 passed upon and " in all respects with the delinquent tax allowed by the court, insertin~ therein the costs allowed by the -12- r'~ court, and thereafter at a time fixed by and under t.he direction of tile Com:non Council shall sell the property described in the order of sale. SEction 26. SALE HOW MADE. ----------- That such sale shall La at I public auction made by the clerk of the city, after notice g-iven I by him by publication in the official newspaper of the corpora.tio~ or in a newspaper of ~eneral circulation in the city to oe I I I I I I I i which shall be at the front door of the post office, for b periodl I ref 01' to the order authorizing the sale, giving the date thenof, i ! containin~ a description of each tract to be sold, to whom the I I sa.me is assessed, the amount of taxes due on each tract, includin~ penalty and interest to the date of the sale and costs, the time ' designated by the council, once each week for four successive weeks, or by postin,.;; in three public places in the city, one of of thirty days prior to the date of sale; such notice shall when and place where such sale will take place, ana shall be signed by the clerk of the city as such. The sale snaIl be made at the designated public place in the city, and at the hOU1' and I day fixed in the notice of sale, betweEn the hours of ten o'clock: in the forenoon and four o'clock in the afternoon, commencing at the hour set in said notice and if not concluded on the day set, snaIl continue from day to day thereafter, over Sundays and holidays, unt i 1 the property described in said not ice of sale is disposed of. Each tract shall be sold separately, and if suff icient is not bid to disch,<Hve the amount due thereon for taxes, penalty, interest and costs, the same shall be bid in by the clerk of the city for and on beh81f of the municipality, for the amount of the tax, penalty, interest and costs, and notation thereof made on the delinquent tax rol1. Section 27. REDEMPTION CE~~IFICATE OF SALE. AS:IGNMENT ---.--.-------------.-- E. P. HARWOOD OF _CEr''!'1X1QJl:1'~_POSSESS10N. All real property sold 9.t such 88.1e shall be sold to the hhrhest bidder, subject to rederr:ption 'l"i th- ATTORNEY AT LAW SEWARD, ALASKA -13- I E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA in the period of two years from the date of sale and the ffiunici- pali ty :nay become the ourctaser at sucn sale. All saleE shall I be for' c2.s11 except where the municipal corporat ion is the purcha~e~ such cash to be paid to and receipted for by the clerk of the city. If the property be sold for an amount in excess of all delinquent taxes, penalty, interest and costs due on the propert sold, such excess shall be returned by the clerk of the city to I the owner of the property, less any amount of personal, poll I or license tax then due from him to the corporation. The purchaJer of any tract at such sale, other than the municipality, shall I I receive from the clerk of the city a certificate of sale, which I cert ificate shall be executed by the clerk of the city under the II seal of the corporation, and describe the property sold, the I amount paid, the aggregate amount of taxes, penalty, interest and costs for wIlich the property I I I I I redempt~on I I i was sold, the ye ars for whiuh the delinquent tax for which the property was sold were levied, the date of the order of sale and the court iSGui~g the 8 ame , the date of sale, and that said sale was made subject to withi~ two years by the owner. Each certificate of sale shal: bear interest at the rate of fifteen per centum per annum from the date of sale upon the total amount of taxes, penalty, interest and costs due at the date of sale, and the same shall be assignable and in no instance shall more than one tract i separately assessed be included in one certificate. EaCh certifj icate of sall' issued by the clerk shall be numbered and a r<::cord I thereof kept by such clerk, which record shall show the property sold, to whom and when sold, the amount iue for taxes on such property and the amount of the purchase price. Should the municipal corj)oration become the purchaser, as hereinabove provided, a notation thereof shall be made by the clerk on the origi~al delinquent tax roll in lieu of a certificate of purchase, and at any time after thirty days thereafter the clerk! -14- r''' of the city shall issue a certificate of purchase to any paying to the muni.cipa.l corporat ion the aI:'lOunt of taxes, person I penal ty, I intcref3t dUG at the date of sale and cas+; s, to;:cether with inter(;st on such 8lnount from the date of sale at the rate of fifteen percentum per annum unless the Common Oouncil by , resolution duly adopted has deci':ied to retain such tract Ol' tract~. That froH] the date of sale and. issuance of certificate of purChas! aDd until redeemed, the holder of such certificate snall be ' I entitled to the possession of the tract sold, together with the rents, issues and profits thel'eof and any person who after ten days' notice and iemand of possession thereof by the holder of such certificate of purchase withholds the possession of such tract, shall be deemed gu:lty of unlawful detainer. Sect ion 28. METIi()J~. OF_REDEMPTION. The owner or any pt rson havin;?:' any interest, whether legal or equitable, in any tract sold at such sale, may nedeem the same from such purchaser or the holdpr of the certificate of sale by P8;/i.np; the amount of the t~,xes, pen'3lty, interest and costs due at the date of sale, to~ether with interest thereon at the rate of fifteen per cent per annillR from such date and all accruin~ taxes thereafter paid .oy Huch pUTchaser, to(;"ether with any excess sum paid by the said purchaser to the clerk of the city at the ti~e of purchase, such payment to be made to the pUTchase~ or to the clerk of the city and ,"hen so made tho tract shall be considered redeemed, provided th8.t if any p8_yment be made to the purchaseT the certificate of sale shall be by him surrendered to the redemptioner, who shall present the same to the clork of the city and cause the fact of redemption to be noted on the delinqu nt tax Toll and record of certificate of sale hereinabove provided. If payment be made to the clerk of the city the clerk will issue to the redemptioner a certificate of redemption, under his hand E. P. HARWOOD and seal of the corpol'ati,)n, showing the date of redemption, ATTORNEY AT LAW SEWARD, ALASKA -15- r the amount paid on redemption, which certificate shall be prima facie evidence of redemption, and the sum so paid on redemption shall by the clerk oe immediately paid to the holder of the certificate of sale, and the certificate surrendered for cancellation. A record of redemptions shall be kept by the clerk of the city for public inspection in the manner the council st.all direct. Section 29. DEED AFTER PERIOD OF qEDEMPTION. After tne - - expiration of two years from the date of the sale the holder of the certificatb of sale shall be entitled to a deed to the tract described therein and sold on such sale and nJt redeemed. Such deed shall De issued by the clerk of the city upon presentation of the certificate of sale, on demand, by the holder and owner of the certificate, and shall refer to the ordinance, if any, under which the tax was levied, the year of the levy, when the tax became dclinqQent, the amount of the taxes, penalty, interes and costs for which the property was sold, t~e amount paid by the purchaser, the name of the purchaser, or his assigns, the date of the sale, the date of the order of sale and the court iSEuing the same, and shall be signed by tte mayor and attested by the clerk under the seal of the corporation, and oe acknow- ledged, and shalloonvey the tract therein described to the grantee therein named free and clear from any bncumbrances or liens laid on such property prior or subsequent to the sale thereof by the delinquent owner or any per30n in privity with I I him, and shall operate to convey the legal and equitaole title i thereto to the grantee therein named, and such deed shall be I prima facie evidence of such title in the courts of tne Territorr; provided, however that no deed shall oe iscued by tne clerk if I there be any taxes due on said property levied subsequently to I I the sale until the s~ne is paid. Any tracts purchased or E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA -16- r- .,' assieSned to the municipal corpol'ati::m at the sale hereir,befo:,e mentioned and not redeemed, for w!:icr.. certificates of purc!:ase may not have been issued after suc~ sale, shall after the expiratiu:1 ~ of t~o years from such sale, be deemed the property of the municipal corporation, and a deed therE:for mA.Y be issued by the mayor, or ~lerk thereof, to such corporation, which deed s!:all be of the sarr,e force and effect 8S the deed to a certific9.te holder. Sect ion 30. ASSESSMENT FOR LOCAL nl?::to~rEMENTS. The Common Council may assess against the real property specially benefited by suc!: inJ~rovements two-thirds of the cost of laying out, grading, constructing or rcpAiri~7 any street, alley or ATTORNEY AT LAW sidewalk, constructing or repairing any sewer or drain, acquirini\ I and constructinEj parks or play gro"JnJ.s or maicing c:,anGes in chaYl.-1 I I I I I I i I against the real property speciall! benefited in proportion to I Provided, howeve~, I that no "uch :lb",c-.a:;c'1t shall be levied for any improvement unles~ suoh i~provement ue in writing requested of the ui1 i council by I I the owners of at least one half in value of the proyerty to be sol I i The expenses so assesset tnilY include the cost to the city of acquil'inC; pre:ilises for such I i I I Sect ion 31. COU,TCn MUST DETE:R1HNE NECE:-OSI'1'1 OF IMPRo~rE.:t.1 MEHTS AND SUFFICIENCY OF PETITION. "ihen such request is presentef to the Co:nllon CouEcil the 28TIE 811all be filed and the oO:.lDcil shatl I determine (1) whet!:er' the impro'Tement requested is necessary ar:ci I , I I I I owners of at least ;j,le-':1alf in value o{' t~le property spec j ally i oenefited by such Lnpr07emcnt c~!1d shall pa"R a resolution containt ing the council!s findings 'J!1 such qUCi)tions, wnich iP;indimrs SJ:-.al~ I I I nels of streams OI' water OOcUSCS or constr'uoting, erectinp;, stn;:lgthenir.(~ or repairing, Lulkheads, embankments or dikes for such streams or water courses. Such costs shall be assessed the benefits so received by each tract of land. specially benefited by such i~provement. improvements. s!:ould re made, (2) v:hether' the re:,uest iE signed, by alJ the E. P. HARWOOD be conclusive save and except that anyone who signs the name of SEWARD, AL.ASKA -~7- r=~ another to such request without written power of attorney so to do, or who shall procure, solicit, aid or abet or induce another I to do so, shall be guilty of forgery. Section 32. WHEN ASSESSMENT AUTHORIZED. If the council -_.- _._,--- - _.- ----*_.~._--_.- - ~ find that the improvement is necessary and that the request has been signed by the owners of at least one half in value of the property to be specially benefited, the council may also decide that any part of the cost of such improvement, not, however, to exceed two-thirds thereof, shall be assessed against the real property so benefited in proportion to the amount of such benefit received, by each tract of property. Sect ion 33. H01,l{_~~8E2i3MENT_~Jl~.:__~Q1'19~_ OF _~~!!tINQ. When it has been decided to make such improvement and to levy such assessment, correct account shall be kept of all the expense of such improvement, and, as soon as the latter shall be complet- ed, the city council shall apportion such percentage of the cost as was so previously determined upon and shall assess the same against the various tracts of real estate in proportion to the benefit received by each. Such assessment roll shall contain a brief description or designation of each tract of property, the name of the owner or reputed owner thereof, and the amount of th of a tract against which an assessment is made, which assessment. When the same is complete the council shall fix a time at which to hear objections to such assessments. The munic - pal clerk shall then send a written notice by mail to each owner state the amount of the assessment against such particular tract and the time fixed by the council for hearing objections. Such notice shaJI be mailed at least fifteen days before the time of such hearing. Section 34. HEARING ON AND CORRECTION OF ASSESS~lliNT. -----.--. - - ----_.__. -- _.- -.---..---.-.- --- -_. --- _.- At the time of such hearing all persons concerned shall have a ATTORNEY AT LAW right to present their objections if any they have to the assess ment or any part thereof and to point out errors and inequalitie E. P. HARWOOD SEWARD, ALASKA -18- r E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA I I it' any exist and submit such reasons for amendments and correeti01s as they may have and such hearing may be continued from time to II' time as the council shall decide. After the council have heard I I all oojections and suggestions they shall correct all errors, if i I any, which they find to exist in the assessment roll as originallf made, and when the same is finally settled the mayor shall sign I I the assessment roll certifying that it is the assessment roll as finally settled by the city council. Sect ion 35. DEL.!~~~NC1L_1'.ENA.!/!'XL_D!!L~REST. After the assessment has thus been completed the city council shall by resolution fix a time within which the same shall be paid and at I which the assessments shall become delinquent, which time shall bf not less than sixty days subsequent to such resolution. Any suchl assessment which shall not be paid before delinquency shall draw. I interest at the rate of twelve per cent per annum, and the councl~ may by resolution fixing the time of delinquency also provide thar after delinquency a penalty not in excess of ten per cent. may be added to the delinquent assessment, Which penalty shall also draw interest at the rate of twelve per cent per annum. Section 36. NOTICE_OFTIM~_OF__~~l~NT.J_~1:Q. Within ten, days after the resolution fixing the time of delinquency shall be adopted oy the council, the municipal clerk shall mail with postage prepaid a notice to the owner of each property assessed, which notice shall designate the property, the amount of the assessment, the time of delinquency and the amount of penalty, if any. Section 37. PROOF QE_PQ:!,ICE. Within five days after the notices above required to be mailed have been duly deposited in the post office, the municipal clerk shall file his affidavit setting forth such mailing, which affidavit shall be conclusive as to the facts therein set out, except in any proceedings against the clerk for perjury or for malfeasance, misfeasance or -19- nonfeasance in office. Section 38. LIEN. HOW ENFORCED. -.-.--- The assessments for local improvements herein provided for shall be a first, prior and paramount lien ucon the property assessed, and, when delinque t, may be enforced in the same manner which is herein provided for the collection and enforcement of general taxes. Section 39. GEl1.ERAL TAXE~~~~R-!3P~QJA!> ASSESSMENTS INCLUDED IN SAME PROCEEDING. ---.--- ------~.__._---- ordinance shall apply to special assessments for improvements as I I authorized by Sections 30 to 38, inclusive, of this ordinance, an1 both such delinquent special assessments as well as delinquent general taxes may be included in the same delinquent tax roll and I in the notices for application for judgment, but when so included The word tax as used in this shall be stated separately and the penalties and interest due on I each shall also be stated separately. Section 40. PENAb!Y. Any person who either for himself, or as agent for another, or as agent, officer, or manager of a corporation, shall make 8.,ny false affidavit to any statement or relative to the amount, kind or value of the personal property of I himself, or such person or corporation subject to taxation by thel I said City of Seward, with purpose or intent to avoid or evade the assessment or taxation of such property, or any part thereof, shall be deemed gui lty of perjury; and any person authorized by I this ordinance to take an oath or affirmation, or imwhom an oath' or affirmation shall or may be required under the provisions of this ordinance, who shall wilfully swear or affirm falsely in regard to any matter or thing concerning which any oath or affirm ation is so authorized or required, such person shall likewise be' deemed guilty of perjury. Wherever in this ordinance an oath is authorized or is or may be required, an affirmation may be ma,de or taken in lieu of such oath. E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA -20- r~" Section 41. REPEALS. Ordinance No. 14, being "An Ordinance Relating to the Assessment, Levy and Collection of General Taxes for School and Municipal Purposes in the Town of Seward, Alaska, and for Other Purposes;" Ordinance No. 27, being "An Ordinance to Amend Sections 5, 6, 8, 9, 16, 17, 20, 21, 22 and 33 of Ordinance 14 of the Town of Seward, Alaska, entitled 'Ami Ordinance relating to the Assessment, levy and Collection of General Taxes for School and Municipal Purposes in the Town of Seward, Alaska and for Other Purposes; tIt Ordinance 49, being' "An Ordinance Amending Sections Four (4), Five (5) and Six (6) of Ordinance Number Twenty-seven (27) of the town of Seward, Alaska, which said Ordinance is an Amendment to Certain Sections of Ordinances Number Fourteen, which Provides the Manner of Assessin , Levying and Collecting the Taxes for said Town. Also providing fo a Reassessment for the year 1916, a resitting of the Board of Equalization for that Year and for Other Purposes;" and Ordinance No. 114, being "An Ordinance Relating' to the Collection of Taxes Assessed Against Personal Property in the Town of Seward, Alaska, I are hereby repealed. All other ordinances of the said City of Seward, and part. of such ordinances, in conflict herewith are hereby repealed to the extent of such conflict. Provided, howeve that the repeal of said ordinances shall in no way bar or invalid te any proceeding had or to be had in a.ccordance therewith in the matter of the assessment, levy or collection of taxes heretofore assessed thereunder. Section 42. ~ERGENCY CLAUSE. An emergency is hereby declared to exist and this ordinance shall take effect and be in force from and after its passage and approval. Passed this L~ay of _~q , 1934. Approved E. P. HARWOOD ATTORNEY AT LAW SEWARD, ALASKA -21-