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HomeMy WebLinkAboutOrd2002-012 I I I Sponsored by: Janke Introduction: December 9,2002 Public Hearing: December 18, 2002 Enactment: December 18,2002 CITY OF SEWARD, ALASKA ORDINANCE 2002-12 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, AMENDING TITLE 5 REVENUE AND FINANCE, CHAPTER 5.50, REAL PROPERTY TAX, MAKING CERTAIN TECHNICAL CORRECTIONS TO THE EXEMPTION FOR EXTERIOR AESTHETIC ENHANCEMENT AND PROVIDING A PARTIAL EXEMPTION FOR REAL PROPERTY OWNED AND OCCUPIED BY PERSONS WHO PROVIDE FIRE FIGHTING OR EMERGENCY MEDICAL SERVICES IN THE CITY AND PROVIDING FOR AN EFFECTIVE DATE WHEREAS, by amendment to AS 29.45.050, the State of Alaska adopted an Act relating to an optional partial exemption from municipal property taxes on residential property owned and occupied by certain volunteers who provide fire fighting or emergency medical services in a municipality; and WHEREAS, the City of Seward acknowledges the public benefit of such service provided by volunteer fire fighting and emergency medical service providers in the City; and WHEREAS, the City of Seward desires to recognize those services and provide an incentive to recruit new volunteers by adopting an ordinance to exempt from taxation a portion ofthe assessed value of real property owned and occupied as a permanent place of abode by residents who provide such services in accordance with AS 29.45.050, which State statute is to take effect January 1, 2003. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, HEREBY ORDAINS that: Section 1. Seward City Code Section 5.50.021 is hereby amended by making certain technical corrections to the provisions concerning the exemption from real property taxes for exterior aesthetic enhancement and by adding a new provision for a partial exemption from real property taxes for certain resident volunteers providing fire fighting and emergency medical services in the city. Seward City Code Section 5.50.021 is amended to read as follows (strike out = deletions, hold italics = additions): CITY OF SEWARD, ALASKA ORDINANCE 2002-12 5.50.021 Exemptions. A. Exemption for Exterior Aesthetic Enhancement. 1.A, PUI:pose. The purpose ofthis subsection chapter is to encourage owners to improve the exterior aesthetic quality oftheir real property. 2.& Exterior aesthetic enhancement. (a)-h An owner of real property may apply to the city for an exemption from that portion of city real property taxes resulting from an increase in assessed value of improvements to real property if the increase in assessed value is directly attributable to alteration ofthe natural features ofthe land or new maintenance, repair or renovation of an existing structure, and ifthe alteration, maintenance, repair or renovation, when completed, enhances the exterior appearance or aesthetic quality of the land or structure. An exemption may not be allowed under this subsection for the construction of an improvement to a structure ifthe principal purpose of the improvement is to increase the amount of space for occupancy or nonresidential use in the structure or for the alteration of land as a consequence of construction activity. (b)~ An exemption provided in this subsection shall continue up to four years from the date the improvement is completed, or from the date of approval for the exemption by the local assessor, whichever is later. (c)~ In order to qualify for this exemption, an applicant must file with the city manager a written application within thirty days after the mailing of the Kenai Peninsula Borough notice of assessment for the year which the exemption is sought. The application shall be on a form prescribed by the city manager, and shall include all information deemed necessary to determine eligibility of the property for the exemption. If the applicant fails or refused to provide the information required by the city, within the time period set, the exemption shall be denied. (Ord. 99-12) B. Exemption for Fire Fighting and Emergency Medical Service Volunteers. 1. Partial Exemvtion. An owner of real property may apply to the city for an exemption from city taxation in an amount not to exceed $10,000 of the assessed value of real property owned and occupied as a permanent place of abode by a city resident who provides in the city (a) volunteer fire fighting services and is certified as a fire fighter by the Alaska Department of Public Safety, or (b) volunteer emergency medical services and is certified under AS 18.08.082. lftwo or I I I CITY OF SEWARD, ALASKA ORDINANCE 2002-12 more individuals are eligible for an exemption for the same property, not more than two exemptions may be granted. This exemption applies only to city real property taxes. 2. OualifVinf! for this Exemption. (a) To obtain this exemption, an individual must complete an application in the form prescribed by the Kenai Peninsula Borough Assessor ("Assessor"), and shall include all information deemed necessary to determine the eligibility of the applicant and the real property for this exemption. An application must be filed annually with the Assessor no later than January 15 of the tax year for which the exemption is sought. (b) In order to qualify for this exemption, an applicant must be certified as a current and active volunteer of the Seward Volunteer Fire Department by the fire chief and meet the other criteria established by this section as of January 1 of each assessment year for which the exemption is sought. The city will submit the names of current and active volunteers annually to the Assessor. (c) If more than one individual is eligible for an exemption for the same property, each individual must submit an application. If the applicantfails or refuses to provide the information required by the fire chief, the Assessor, or this section within the established time period, the exemption shall be denied. 3. Definitions. For purposes of this section, the following terms shall have the meanings given below: (a) "Realproperty," "own and occupy, "and "permanentplaceofabode" shall have the meanings given to them in Kenai Peninsula Borough Code Section 5. 12. 1 05(F); (b) "Active volunteer" means a person meeting the training, response, and participation criteria as established by the city's fire department; (c) "City resident" means a person who has a permanent place of abode in the city, and who, when absent, intends to return to the city; and (d) "Fire chief" shall have the meaning given in Seward City Code Sections 2.25.050 and 9.15.215 and include the fire chief's designee. CITY OF SEWARD, ALASKA ORDINANCE 2002-12 Section 2. This ordinance shall take effect 10 days following its enactment; provided, however, the partial exemption described in part B above for fire fighter and emergency medical service volunteers shall be effective as of January 1, 2003. ENACTED BY THE CITY COUNCIL OF THE CITY OF SEWARD, ALASKA, this 18th day of December 2002. THE CITY OF SEWARD, ALASKA L,L_ l'~~-~I Edgar Blatchford, Mayor AYES: NOES: ABSENT: ABSTAIN: Clark, Valdatta, Shafer, Orr, Dunham, Branson, Blatchford None None None ATTEST: Lewis, j ,,,"11',, .." I, ~",~ ~~.~~J.'/###~ ~ 6~.."'~O';:'!~<)',-, (City Seal) ~.. . "'II'~'" ~ I l -+- ().~ -: ".S ... ; · i EAL i.:: M \ 1 ~ ,foil . .....- / = ~ \~ ~ 11 .... ~""."~-1f.-1 \~"..~~ .~'~;:~~F&~~~"~ ."....."""