HomeMy WebLinkAboutOrd1962-310
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CITY OF SENARD, ALASKA
ORDINANCE NO. 310
AN or DINA;\JCE Ar,;ENDIN} SECTION 7.110 OF THE CODE OF ORDINANCES,
5ELATI:~} TO TAX RATES AND PENALTY AND INTEREST FOR DELINQUJNT
FAn~mHS.
THE CITY OF SEv'lARD, ALASKA, ORDAINS:
That Section 7.110 of the Seward General Code, be, and
the same hereby is, amended to change the maximum penalty on
delinquent taxes from 15/, to 10}6, in conformance with the
provisions of Chapter 120, Session Laws of Alaska, 1961. This
Section 7.110 is thus amended to read as follows:
"See tion 7.110 Iax Ji.at~and_ DeJinquen~_ DateL Tax
S ta t~ments _, PeD:9-1.!;.L and-1.I1~ere~!-
The Council shall thereupon by resolution fix the
rate of tax levy and designate the numoer of mills upon
each dollar of assessed real and personal property that
shall be levied, and shall levy said tax in accordance
therewi th, and s :1all determine the date when taxes
shall become delinquent. The Assessor shall then
prepare and mail tax statements to the person or
persons listed as the owner on the tax rolls. The
taxpayer may be given the right to pay such taxes
in two installments, and if tlle first half is not
paid when due, the entire tax becomes delinquent and
penalty and interest accrue as hereinafter provided.
If the first half be paid when due, the second half
of such taxes shall be payable on the due date fixed
by the Council for suen second half, and if not paid,
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beK II JOSEPHSON
IORNEYS AT LAW
lTHAVEN.UE8UllOING
IUITES 4, 5 &: 6
16 "H" STREET
IHORAGE. ALASKA
!OAOWAY 2.3242
QADWA.Y 7.0401
shall be delinquent after such date. A penalty of
eight per centum (8%) shall be added to all taxes
delinquent until the due date fixed for payment of
such second half, and the interest at the rate of
eight per centum (8%) per annum shall be charged on
the whole of the unpaid taxes (pot including penalty)
from due date until paid in full. After the due date
for the payment of the second half, a total penalty
of ten per centum (100,6) shall be added to all delin-
quent taxes, and interest at the rate of eight per
centum (8%) per annum shall accrue, as herein provided,
upon all unpaid taxestnot including penalty) from due
date until paid in full. or
Publication of this Ordinance shall be by posting a copy
hereof on the CITY HALL Bulletin Board for a period of ten (10)
days following its passage and approval.
First reading
15 December, 1961
Second reading -
5 January r 1962
Passed and approved by the City Council of the City of
Seward, Alaska this 19th day of January, 1962.
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Perry R. Stockton, Mayor
Attest:
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Beatrice E. Watts
Approved as to form:
Howard W. Pollock
City Attorney
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