HomeMy WebLinkAbout08262019 City Council Laydown - KPB Tax Exemptions Ord-Co ! I G Do„..)isj
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Brenda Ballou
AN:waiver-Laydown for Tonight's Council Meeting
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PUBLIC RECORDS LAW DISCLOSURE.This emal and responses to his email may be subject to provisions of Alaska Statutes and may be made available to the pubic upon request
5.18.270.-Exemptions —Uncollected taxes,penalties and interest.
A. The mayor may forgive the payment of uncollected sales taxes, interest and penalty thereon, and
penalties for failure to file owing by a seller to the borough upon a determination by the mayor that
such uncollected sales taxes:
1. Have never been collected by a substantial portion of a clearly,definable class of seller;or
2. Have never been collected on a substantial portion of a clearly defined class or type of
transaction or service;or
3. Where an interpretation is affirmatively provided by the borough to an inquiring seller,and the
seller in reasonable reliance upon that interpretation fails to collect a sales tax,which collection
is later determined to have been legally required under this chapter.
B. The mayor shall notify the assembly in writing of any such incidence of forgiveness which shall be
final unless overridden by the assembly within 30 days of such forgiveness.
5.18.260.-Exemptions/waivers—Waiver—Application for extension of time—Assembly authority.
A. For good cause shown, the mayor may grant extensions on any time limitation described in this
chapter upon application filed on or before the date specified as the original time limitation;except
that no extension of time shall be allowed for filing claims for refund of taxes, or for appeals to
superior court from determinations of the borough.
B. The assembly shall have no authority to grant any extension of time or -.of any provision of this
chapter or any regulations adopted pursuant to this chapter other than by ordinance.
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KENAI PENINSULA BOROUGH
PROCEDURE FOR WAIVER OF PENALTY AND
INTEREST FOR LATE PROPERTY TAX PAYMENTS OR
LATE PERSONAL PROPERTY TAX FILINGS
PROCEDURE:
When a taxpayer requests information about penalty and interest charges for late payment
of a property tax account or late filing of a personal property tax return, the employee
receiving the request should take the following steps:
• Inform the taxpayer of the reason they were assessed penalty and/or interest, i.e., Iate
payment, late filing or both.
• Explain KPB policy, i.e., waivers must be approved by the Finance Director and only
in cases involving a clerical error by the borough, a postal error, or an extreme non-
financial personal hardship. Provide a copy of the KPB policy if requested.
• If it appears that one of these situations caused the penalty and/or interest, the
taxpayer should be requested to fill out a"Request for Waiver of Penalty and Interest"
standard form. It must include the reason for the request and evidence supporting the
claim, i.e., a letter from the postal service or verification of serious illness or death. A
letter from the taxpayer may be substituted for the standard form.
• Taxpayers should not be encouraged to submit a request for waiver if they do not
appear to meet the criteria established in the policy.
• Requests claiming a clerical error was committed by the Assessing Department, or
request involving waiver of a late filing fee for personal property, should be sent to
the Assessing Department. The Assessor should review the request, make a
recommendation and then forward the request to the Finance Director.
• The Finance Director will review the request and approve orcfiaapprove. The Finance
department will send the taxpayer a letter indicating the Finance Director's decision.
• Taxpayers-who wish to appeal a decision of the Finance Director made under this
policy may do so by providing a written appeal to the mayor.
Approved by: got g I ,S Date 3/5/40-
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Dale Bagley, ayo