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O-:::DDIANCE NO. '27
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Q~ ORDINANC:'<: to a'1!end Sections:) - 6, - 8, - 9, - 16, - 17,
- 20, ~l, - 22 and 22 of Ordinance 14 of the ~own of seward, Alaska,
enti tIed "An Q:::JIl'lANCE relating to tl.e Assessment, lev~( and co11ec-
tiQn 0:' ,seneral taxes for School and Kunicipal purposes in tr.e ":own
of Seward, Alaska, a.nd for other 2111:'20S8S."
3e it Ordained b~r the Common Conncil of the '"ovm of Sewa.rd:
S'":CTION 1.
That Sectiol'1 5 of Ordinance l~ of tL"'l Town of Seward,
be, and tne saffie is here1)~7 amended to 1:"ead as follows:
The Town
Clerk shall, lU1der the direstion of the Common Council, provide the
neceSSf.l.r;Y-9.ssessment books, receipts, blanks, etc., lind deliver the
same to tile duly appointed Assessor of the Town of Sewarcl, not later
than the fifteenth day of June in each year.
;;; & c t i on :::.
That Section (, of Ordinance 14 of the Tov.n 0: Seward,
be, and the same is herebj- amended to read a8 fol1ov,-'3:
The Assessor a.ppointed by the Co~on Council must between
tae fifteenth day of J11ne and J;he :first da;' ()f' AUi:-'.Ast of each ;Tear,
pro.l?erly list on the flssessment 000ks furnished him by the "t'own
Clerk. all rea.l a.nd Fersonal 11 'oFert;T within the Town of Seward,
subject to taxation, a.nd assess such property in the name of the
person '0;1' v.hthm it was oVlned at 12 0' cloc:>\: ~,;eridia.'l ,m tile fifteenth
day of .Lme i-'1 the ~7ear in which the a.ssess~ent is ma.de. 1f the
owner thereof cannot be ascertained, then the ~)r01lf)rt;~ shall be
assesseQ to the person claimin~ the same, Qr in whose possession or
control it was at 12 o'clook ;,:eridian on t:ne fifteenth day of JUne.
If the Assessor discovers property for which he can find nO owner or
cll':l.imant, or which is not in the possession or control .of any person,
then he shall assess suon. ;lC"overt;; to "'lJJ_kno"vn owner." ?rovided,
tnat no mistake in the name of the owner, cla.imant, person in p08-
session or in cantr,)l of ~R. i,J:-.:-ogert;. sha.ll -('endRr thR assessment
t~ereof invalid.
The Assessor shall list all real propert;7 sepa.-
rately, 'o;y lot and block, and real pr.opet't;r Which is "lot subdivided
into lots and blocks shall be otherwise care~111y described, giving
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the number. of acres or fraotio~s thereof.
7i.e Assessor sJ.a11 list
all tax~olA )erson~l pro)erty sep~rate and apart from real property,
~'1i !le sh80ll assess the pro)ert~r so listed at its just and fair
value.
SECTI~)}; ;3..
That Sectim 8 of Qrrli~ancf) 14 of the 'rown of Sewaro
be, and the Bame is hereby amended to read as follows:
On or before the first da;,' of AU{)lst iJl e~ch ;'8'11" the Lssessor
must complete his 'lssessment books f.l.nri mllst take and subscribe
theret? an affid'lvit th'lt his assessment is a ~lll, trae and correet
assessment 0f all taxllble .f)ropert~c in the Town of Seward, to the best
of his k~0wledge Ilnd belief, and Wlst deliver said assessment books
to the C,)mmon C.unoil, together witc_ !:l.11 books, statements, data,
ma.f)s and charts relating thereto. At the time the Assessor delivers
to till:) CO~l:or, '~0uncil tile assessment books he shall notif~l b~! post-
oard each 'ind everr .f)roperty holder, or his 01" their ag8nts or rep-
resent'ltive~, thl') amo~.lnt of assessed vallHltion placed upon his or
their real Ilnd personal property. and which Fost-card shall further
state the da~es, time ~nd 91ace of the meetin~ of the Go~~on Council
sitting as a ~oarn of ~qualiz'ltion.
S~CTION 4. lhat Section 9 of Ordinance 14 of the ~own of
Seward, be, >;l.nd the same is herel)~T amended to 1"ead as follows:
":he C:)mmon C'Junoil 8h9.11 meet 9.8 a 30ard of ":q11aliz'ltion on the
secl)l1d Tuesda~T of August of elloh ~Tear Ilt the h01U' of 2 o'clock p.m.,
and Shall continue in seasiollu"1til the hour of 4 o'clook r>.m. of
said day, and shall continue in session until the Saturda:r next
following, between the hours of 2 o'clock 'ind 4 o'clock p.m. of ea.oh
day; notioe t:'1at said Common Council will meet to equ'llize assess-
ments shll11 be siven br pu1)lication for Ilt least three days prior to
sllid seoond Tuesday of Aucust in a newspaper printed and published
in the TOllm i)f Seward, or b~' the posting of notioe in three public
places within said To~n of Seward at le'lst three days prior to the
meeting of the sllid second 'llleSd~T in AUt;llst.
SECTION 5. That ".iection 16 of Ordinance 14 of the Town of
Seward, be, 9.nn the same is hera1)y amended to read as follows:
The olerk of the 30ard of '::qualization must 1"ecord in his minute
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book all chan~es, corrections and orders made b~T the 30ard a~d during
its session, or as so')n as !lossible aftel' its adjournment, must enter
upon the assessme1'J.t book all chant;es anti corrections made b~T the Eoard,
and on the first Monday after tIlt'! seaond Tuesday in A11Bust luust com-
plete the correatio''1s in the assessment book, a1'J.d must affix thereto.
subscribed b.y him, 'in~ affidavit, <:1.8 follows:
tt I .
____, do 8Wel'J.r that, as clerk of the Comr!lon
Council of the Town of Seward, I have ke2t correct minutes of all the
/lcte of the Common Gounoil, while si ttine; as a 30ard of T':l}llalization,
touching alterations in the assessment book. That all alterations
agreed to or ordered to be made, have been made and entered in the book.
and thBt nO change or alterations have been made therein except those
authorized,"
~~CT TO!';' 6.
That ~ection 17 of Ordinance 14 of the Town of Seward,
be, and the same is hereby amended to read as follows:
The Cornmon Council must meet on the eveninB of the thi:rs T'uesday
in the month of August eaah year, and fix the ra.te of tax le~T for that
~'ear, designatins the number of mills on eaoh dollar of taxable property,
real and personal, within the oorporate limits of the 'fown of Seward
available for munioi!lal taxes a.s equalized. by the Eoa.rd of -:':qualization
just adjourned.
~:n:CTION 7
That ~actlon 20 of OrdinAnca of the Town of Seward,
be and the Sa.m4 1s hereby am~nd9d to read as follows:
Upon the day after fixing thl'! rate of levy as hereinhefere
provided t the Tewn Clerk shall puhlish a DCltica specifying:
First - That taXl')fl will bill delinquent on the fonrth Friday of
Septemher next thereafter, at 5 .'clock p.M., and that unless paid
prior thereto, five per cent wIll be ad<iad to the ar'lonnt thereof.
Second - The time and place at which paymAnt .1' taxes ma~r be
mad"'.
The notice must he published for Glne week in a newspaper
printed and published in the Town of ~eward.
~:n:CTION 8. ~hat ~ectioll 21 of Ordinance of the Town of
~""ard, be, and th" sam", is her., 1)y amendarl to read 8,S fellows:
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That on the fourth Friday in ~aptember er each year, at the
hour or 6 o'clockp.m., all un!laid taxes shall hecome dalinquent,
and the Town r.lerk must collect thoreon, for the USA of the town,
an additional riTe per cent.
~~CTION 9. That qection 22 of Ordinance 14 or the Town or
~.ward, be, and the same 1s horeby amended to read as follows:
On O~ before the second Friday in October or oach and evory
yoar, the Town Clerk must publish the delinquent list of al!lSEll!ll!l-
ments againt personal property, which must contain the names or the
persons and a description of the property clelinquent, and the amount
of taxes and costs due set opposite each name and description. To
said list must be appended and with it published a notice that unless
the taxes delinquent, tOBether with the panalty for such delinquency,
are paid, the property upon which such taxes are a lien, w1l1 be sold
at public auction, desienating in said notice the time and place or
suchssale, which must take place in or in frent of the r.ouncll ch&l'lbes
and not loss than ton days from the date or last publication.
~~r.TION 10. That ~ection 33 or Ordinance 14 or the Town of
goward, be, and the same is hereby amended to road as rollows:
On or herors the rourth Friday in Octoher or each year tha Town
ASBessoB, or in his absence or inahility to act then the Municipal
Clork, shall make up a roll in duplicate or all roal property assessed
and on which the tax has ,not been paid and 1s dalinquent.
!uch roll shall show therein the property assessed, tha amount of
tho tax due, penalty and interest, separatly.s~at.d~. on each tract
assessed, to whom each tract 1s assessed; if assessed as unknown,
so stating. lnd thereon shall be endorsed, under the hand of the town
and corporate seal, a certificate to tha effect that said roll is a
true and correct roll or the delinquent taxes or the -town for the year
(specifying it), and showing the date when said taxes hecame delinquent
and the total /UIlount of delinquent taxes, penalt~' and interest separate)"(
stated, and the aBgregat~ of th~ whole thereor. If the taxes fer more
than one year be delinquent, such taxes separately shown may be included
in said roll. ~aid roll so made up shall be known as the ~e11nquent
tax roll or the town for the year in which the same is Made up, the
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.....,_~~~lg1nal or WhiCh" be filed with the Town r,lerk and remain open to
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insp"lct ion of th" imblic. On Qr before the fourth Friday in October
after th!1 complstion of th'i delinquent roll, the assessor shall,
unde:t' the direction of the ~.nmIon <;ouncll, canse to be published in
the official newspaper of th"l cQrporation or in a newspaper or general
circulation in th~ .own, to be designated by the ~emmon ~ouncil,
each week for a period of four successive weeks, a not1;1ce nnder the
hand of the Tovm ~lerk, sett1nB forth that the delinquent tax roll
of real property for the year (naming it) has benn completed and is
open for public 1nspectien at the eff1ce of the Town ~lerk, and on a
certain nay, not less than 30 da~rs after the corrljllEltion .r the
publication, er posting, as the ellse may bit of such notice, the said
roll would be ~resented to the District Court of the Division for
adjustment and order of sale. ~aid notice shall describe each tract
on thlJ roll on which th"l tax has not been paid, the aM.ount of tax,
penaltyand interest thereon and to whom assessed. nnring the time of
the publication of notic~, and up to the tine of order of sale !lere-
inafter provld(lJd- for, any _person May appear and mak.. payment on
any piece or tract s~t forth therein, together with the penalty and
interest, and the Town Treasurer shall make proper notation of such
payment on both the original and duplicate delinquent tax roll.
Vlhereas fUl emergency exists therefor, this act shall he in
force and ",ffact from and after its passage and approval.
Passed and approved this
7th
day of Jun~, 1915.
"liA.. V~ers.
President of t e rommon ("ounen
illx-officio }~ay.r of the Town of
~eward, Alaska.
anu-
Att'!lst:
1I.T. Lucas.
~~nlclpal r.lerk.
CQPY
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