HomeMy WebLinkAboutOrd1963-328
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jtlOWARD W. POLLOCK I
~TTORNEY &: COUNSEL,OR
! aUITI s. " AND"
I THE FOURTH AVENUE BLDO.
128 H. STRJ:ET
ANCHORAGE. ALASKA
B'RoAnw.a..y 2.. 3242
CITY OF SEWABD, ALASKA
<lU)INANCE 328
AN CEDlNANCE AMENDING SECTION 7.102 (a) (PERTAINING TO ASSESSMENT OF ALL TAX-
ABLE PROPmTY) OF THE SEWABD GENmAL CODE OF <lU)INANCES, TO HlOVIDE FCIl A
SPECIAL ASSESSED VALUATION OF BOATS AND VESSELS ON THE BASIS OF REGISTIBED <E.
CmTIFIED NET TO:N1fAGE.
The City of Seward, Alaska, ordains:
That Section 7.102 of the Seward General Code of Ordinances be amend d
to read as follows:
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"Section 7.102 ASSESSMENT METHOD; TIME; LISTING; RB.rURNS;
INVESTIGATION
(a) All taxable property must be assessed at its true and
full value, and all assessments shall be uniform and equal and
based upon the actual value of the property assessed, except that
in levying, assessing and collecting general taxes for municipal
and school purposes, the Council shall classify boats and vessels
and assess their valuation on the basis of the registered or
certified net tonnage, and levy a uniform and equal tax of $5.00
a year for boats or vessels of less than five (5) net tons, and
a like tax of $15.00 a year for boats or vessels of five (5) net
tons or over."
The proviSions of this ordinance pertaining to the establishment of
an assessed valuation of boats and vessels on the basis of registered or certi
fied net tonnage are in coni'ormance with Sec. 29.10.339, Alaska Statutes 1962
(formerly 118 8IA 1953), and this ordinance is adopted to create an exception
to the former provisions of Section 7.102 of the Seward General Code requiring
tax assessment at true and full actual value of property assessed.
An emergency is hereby declared to exist, and this ordinance shall
take effect immediately upon its passage and approval.
Publication of this ordinance sball be made by posting a copy hereof
on the City Ball bulletin board for a period of ten (10) days following its
passage and approval.
Read, passed and approved by the City Council of the City of Seward,
Ala''', on the f!b day of D'C'mborR~:',)L Q .~~
ATl'EST: J.l!Rti:xlliCjJi'.:):~J'
'7l RICHARD W. KIRKPATRICK
I~~~~ ~ zt'Ja-zt:a-- Acting Mayor
1 BEATRICE E. WATTS,
I City Clerk-Treasurer
I ~ov~ ~ TO F(EM AND CO!frElfr:
I (\~.:t~\; '~,lJUf( L.:.
<:;tW.A1ID W. LLOCK '\
City Atto Y "
HOWARD W. POLLOCK
ATTORNEY a COUNSEl,.OR
SUITIE 3. . AND.
TH. FOURTH AVENUE JlLDG.
82' H. STREET
ANCHORAGE. ALASKA
BRO...DW....., 2 - 3242
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