HomeMy WebLinkAboutOrd1944-161
1
.
TovVl'~ OF S=~;tf...LJ.lD, J.LI.SK..A
ORLUiJ,Ci TO, / t./
",,1' OhLJN.td:-,Cl:; I,~rz.d..Ij\G ORDINi'..l\ J~ KO. 144 OF THE TOI/W OF
S,t;itt'ihD, MASK.. ~\.I<I, TI'I'U;D I/\t; OLLINliFC.i .i;,f.8NLHIG SJ!;CTION
4 OF Oh:Dn:~J:~ Cl!: 1:0, 86 hELi:WAN'r TO TBE QUhlIFIC.-.TIOrS OF
CITY OF:FICIJ-cLS OF THE TO ,/1'1 liF S:bivAHD. I "
Bi!.: IT OhLl,IL..,;L BY ThlJ COlili:vIGI: COUlJ JIL OF TEb TO;vlJ OF ~)E,iF.hL,
T.ihhITOhY GF l~U_Slili:
Section 1. That Ordinance ~\o. 144 of' the Town of Seward,
'l'erri tory of 1.1aska, enti tls0 "leIl Ora inance lJUending Section 4
of Ordinance ",;0. 86 I,elevent to the ""ualifi'Jations of (.::ity Offic-
ials of the Town of Seward" be 811G the same is hereby repealed in
full .
Section 2. That Section 4 of Ordinance No. 86 of the Town
of ,seward, Terri tory of j,la8ka, be alJl~ the 89me Iler'eby is 9.I!lended
to read 9.8 follows: "Section 4. ,~alification of Officers: All
officials or officers of the City 3hall be citi~ens of the United
St'3tef3 of "merica. All of1':i:::ers 01' the C2ty ~'Lall, before enter-
ing upon the duties of their offi~e, severally t3~e an oath in
writihg to honestly, faithfully and ~c:8rtiAlly ~erform the butie
of their office, which oett Hh81: be filed ~ith the t~nici98l
C:lel'k."
f ;;:1:: y ~'~;
C Ol'vl\:Or'
C:OUN:::n
CF rrTL~ TCvlil'J OF S~~~i':-l..E.L, iJ...tiJl\..-..,
TT"...c'
.1.l.J...0
LJ44
",IT'hOV.i!.L:
~ /~
~CiPal Clerk
I ' 'I )! Y ,
I ' 'i' 1.1
h Ih,'IJ,,,,(,C,}l,
1~;.t ,
lY 1,9
r
I
!
",."-==-.,
!AX qRDINA.NC~,,)W. 16& t - 194.'
AM OlWIRANOE 1'0 PRJVlil~ lOH 'l'H~ ASS,ISSDJI'f. LEVY AND COLLECTIOJI
or 'fAUS UPOU R.u;AL AND P:ir;60Hil.L i'HOPdikTY wITHIN 'l'Ht TOWN OJ' SIWAHD,
..u.A5UJ rOR Tnt!: j);Ki'OkOj\~li' e'ii' '1.....rlE C01.Li:C'l'I(~ OJ RUL LII.1D ;'ERSOtl..u.
PROPiR'l'Y TA1.18 TOGII.'THl1:R UTE T'illA.LTT.r...8A..l.,iD IN'UIU1.3T ON DBLLr.j~UKN'r
T4x..s. ANfi WITH ALL OOS'P8 TNCiJRRlW ne 'l'Hi; COLLiCTION OF SUCH DELDl.
'iVUT 'f.A.A6SJ SPlvIJ'ICAl.i.y,,';''lACT1NG A ODJo1tAL OOO,If. or TAXATION lOR
SAID TOWN, AND RlLP.lIW.INO ALL ORDlNANCts AND T'A.It'l'8 O"l OlWINANCD DJ
OONPLICT THlU\.&wlT1! MiL .EbP,WLU.LY B.KPULDIG OHDIlil\NC~ ImiIUR
JWI'fUM (14.). TW~.6.tl.Vl.;li (2'1) t FOR'l'Y-NIlU; (49), ON.\:; ffilliDRlm
rOURTil5 (11"). AND ON.!!: HUNliR..1I.:D T1>Vlt:NTY (120 it WITROU'l', IIcnvlm.
Al'J'.i...""1'ING TKe; .PRonsI'~s 01 tiAIl1 lUJ'IALJ&1> OIIDlNANOXS WITH lUi;S:'A:OT
N PBOOJlOORli: tON IlfIORCI1:G '!'!b; llO.w.J:CTIOIf or UNPAID A!~D DlCLINQ.UDT
'l&.f1tS 1I.IRJ.'TOJ'OU LWIBD ~D .i\.SS~;;;lID !uH.I 'llfU!i.lUSU1H.l.ll( ,"OR O'l'IiB
PVRP08K8 .
5ee.
~
5~~~ 4~t7~:S-
r
BB IT ORDAINED BY THE COIIMON ClJul>;\,;!L OF THK TOWN or SEWARD, AI.ASJCAz
SeotloD 1. All property, both real and per.onal, wlthin the Town
ot Seward, not ex..pt tram taxat10n UDdar the law. ot the Un1ted Stat.. or
the Territory ot Ala.ka, 1. subJ.ot to taxat10n tor .ohool and Jaunl01ral
purpo....
Seo. 2. A s.neral tax, tor .ohool and Jaun10ipal purpo.... upon
re.l anc per.on.l property, within the Town ot Seward, .hall be .......d
.nd l.vi.d and oolleoted .. 1n thle ordinano. provlded. The word wr..l
property. or -real ..tat." a. u.ed 1n thi. or41nano.. ahall b. .0 oon.trued
a. to Inolud. the po.....orf rl&bt. whioh 8D1 p.r.on or per.on.. oompaDY or
oorpor.tion. ha.. or olai... by virtu. ot th.ir o.oupatioD or po.....1OA ot
.., unpatented land. within the Town ot Seward. and .hall 'be held to 1rlolud.
not only the land it..lt. whether la14 out in lot. or otherwi.e. but al.o
all build1DS., .truoture., improY8Bent.. tlxture. ot whatsoeY.r kind th.reon.
and all po.....ory rlpt. and prbilege. belonging to or in ul"18e .p,.r-
telains tbereto. and the word "tr.ot" h.re1n .hall Inolude all land., ,1eoe.
or paroele ot land whloh mar b. ..par.tely .......d, to.ether wlth the fix-
tur.. and Improyeaent. tbereon.
Seo. S. A. Tb. common OOWloll ahall at It. l..t regular .e.ting In
\he 80nth ot April ot ..oh year a point . clty ......01'. and h. .hall at
O8oe, oa or b.tore the 15th day ot May ot uoh y.ar, mall blank a.......nt
toraa to e.oh prop.rty own.r and bolder r..id1ng In tbe town ot Seward,
..elM the ac.nt. ot Don-r..14ent prop.rt, holder., It known, to wboa
prop.rty haa be.. a......d the prevlou. year. with 1n.truotion. to llot all
prop.rty OWDe4 bl thaa and all property under th.ir oontrol, at 12 o'olook
II. on June l.t ot the .u. year; and it .hall be the duty ot all owner.
ot prop.rty wi thia the oorp01'.t. 11m! t. ot the town at S.ward to pr.pare
aDd 4ellver or mall to the a.....or. upon the blank torae proYlted. .t the
ottloe at tbe Mun10ipal Olerk, a 11et ot all per.onal propertr owned b1
hla or und.r hi. oontrol within the town at Seward, tosether wlth the ta1r
value th.r.ot; and . 11.t ot all real prop.rty und.r hi. oontrol .. agent
tor any per.on, partn.rablp or oorteratlon. with a d..orlptlon thereot;
r-..
and 8aid 8tatement shall be 8worn to betore said Munioipal Clerk or betore
a person authorized to admini.ter oaths and returned to the a08essor on
or betore the 15th day of June of the same year,
(B) All property aBBessed by the a....sor 8h611 be li8ted and desoribed
sutti.iently tor purpos~s of identifioation, in a book prepared by the
town tor such purpose; and on or betore (the 'l'FlhL ,00Nlil..Y i))) June
-
the as..s.or must oomplete his work and his assessment 118t, and mU8t make
ao4 .ub8oribe an atfidavit to the a.aesament book, that the aasessment
therein oontained ia a tull, true and oorreot ass.ssment of the taxable
property ot the Town ot Seward, to tho be.t ot hi. knowledge and belief
tor the ourrent year (specifying it), and mU8t d.liver said aase8sment book,
together with such oath, to the Municipal Clerk, together wIth all liata,
book., statement., chart. and map. relative thereto, and he mU8t take a
r.o.lpt theretor.
(0) Prior to the d.livery ot .uch booke to the municipal olerk the
a.....or .hall notity by p08toard .aoh and every person, partnership and
oorporation whoae prop.rty ha. be.n a.....ed, in all caae. wh.re auoh
per.ons re.ide in ~he Town ot Sewaru, and in oases where oorporations have
place. ot busine.. or ottioes in ~he ~OWD, .tating in suoh notioe., the
Taluatlon plaoed upon the real and per80nal property ot suoh person, part-
n.rship or oorporation; and that the assessment list tor the year (sp.oi-
tyiq it) will b. tiled with th. Munloipal Clerk ot Seward on a certain (;at.
(apeoitying it), and the date, time and plaoe ot the me.ting ot the Common
Counoil tor that year sitting aa a Board ot ~qualization. Like notic..
.hall be mailed to all ag.nt. ot non-re.iden~ proper~y owners and holdera,
whether p.r.on., partner.hips or oorporations, in all oases where the name.
ot .uoh agent. are known; and if such property owners do not resi4. within
the Town ot Seward, and have no agent reaiding therein, then such notice
ehall be mailed per reg18tered mall to the last known address ot .uch
prop.rty owner.
Sea. 6. At the time ot listing and assessing the property within the
-2-
r
Town of Seward, it shall be the duty ot the aBBe..or to require the
person to whom any personal property is to be ..seased to lurnlsb a
statement, Yerlfied by hie oath. giving a list ot all hIs per.onal prop-
erty at a just and fair value. It suob perBon t811.~ r.tuses or negl.ot.
to make such Yerltied statement upon demand ot tbe 888es.or, .uoh person
.hall not ther.after b. h.ard by the Cmwnon Counoil In any applioation tor a
revision ot suoh a....~ent .a .hall haYe been mnde by the ass..aor; pro-
Yided, bowever, that the own.r ot any real or ~Jeraonal property within
the incorporated lImit. ot the Town ot Seward, Ala.ka, who .hall retu..,
negleot, or tall to make the verified Btatament .s to property owned,
wh.ther real or p.raonal, In the di.or.tion ot the a.....or of the Town
ot Seward, Alaska, .uoh a8Bessor may aerYe in writing a demand on suoh
prop.rty owner to p.rmit .uoh a.....or to rwak. a per.onal In.peotion ot
both real and perBonal property owned or In the po..e..ion ot .ald prop.rty
owner, wh.re.oever such property may be looated; and suoh retusal ot such
prop.rty own.r who .hall retuse to said asaes.or the right of Yllitatlon
and per.onal inBpeotion where taxable property is situated, ahall be deemed,
betore the Board ot Equaliz.tIon, the dutiea ot whioh are hereInatter
detined, as an (.tt..p~ed) willtul eya.ion ot the duty ot .uoh taxpayer
to report to the ......or taxable property owned or under the oontrol ot
.uoh taxp.yer .nd suoh retu.al ahall operate a. a bar to the oon.ideration
ot .aid Board or Equalization ot any prote.t ot auch taxpayer, unless said
Board shall oonolude that the a.seBsment made by the a.....or under the
olroumatanoe. detaIled in thia Seotlon i. arbitrary and not equalIzod.
~eo. 5. Th.re i. hereby created, tor the Town ot oeward, Alaaka, a
Board ot ~quallzatioD, whoa. duty thell be to go Dyer the a..~.ament roll,
atter the aaae~r h.a made the as.essment, in eaoh year and make .uoh
ohange., in the a.s.a.mentm rai8ing or lowering the a......d ..luatiOD
on the various properties a..e..ed, .ee to it th.t all property is .......d,
whioh is .ubJeot to taxation. within the Town ot Seward, to exolude all
property not .ubJeot to taKation, 80 that the a..e..ed Taluat!on ot all
property within the corporate limit. ot Seward, Alaska, whioh 1. .ubJeot
-3-
r
to taxation, will be oquitable and unlforlil on the same 01a8s of property.
(b) The personnel ot said board ~:twll bu the i;luyor and 14emb~r.s of
the Common Council 01.' the 812iu own of ,o6ward, Alaska.
(C) The Board 01.' c..qualiz~\ti()n shall Uleet on the firat Monday in JUly
ot eaoh year, unless the 8,.iu :;Qrfll1l0n :Jounoil 8h':.111 by resolution fix !'l
later date. ,ala m(:jetir.ga of thE; t,oaru uf llquallzation shall beheld a.t
the DOur of two o'clook 1.,,,., and oontinue in session until the hour of
tour o'olook 1'.,:. of saiu, day. the .aid Board of ~qualization shall hold
a seasiun on eaol. and every Buoctieding c.iay, betw0en the hours of two and
tour o'olook}. . until and inoluding the :;,aturday next following and
1n oa.. the Board oannot c(),;,)lete its work on the last day nan:..ed it r,lay
oontlnue in session or adjourn from time to time until its work is oompleted,
provld'ng, however, that said Board must &ujourn not later than the ~atur-
4ay following unleas th~ time be alttended by fa resolution of the CO'ltffiOn
Oounoil.
(d) That all persons objeoting to th\.l ;:issessed val ue.t1on of any prop-
erty, or to the abseUiimtwt ot' the same, shall reduoe suoh objeotion or
objeoticns to writing and rile the same with the Board on or before the
hour ot four o'olock J.. . of the fifth day of the sitting of uld Board,
an(L&11 persons tailing to rile their written objection with sald Board
.a above provided shall be deemed to have oonsented to such assessment,
and the aotion of the board of ~qualization, and shall be forever barr0d
trom thereafter lnaking such objeotionj but nothing terein oontained shall
be oon.trutld as preventing the Boe.rd from malciu{1; such oha,lLges in Lile
a.sessment as in its judgment i. equitable Emu just.
(e) ~ot les8 ttJ.an ;) days before the cOllveEing of tne Board of l:.'lual-
1zation the i;iunloipal Jlerk shall oause to tit! 'publish"d, if a newsk-;aper
be then published in the town of Sewaro, otherwise by posting notioe.
thereof in three oonspiouous publio plaoes, 8. notice stating the time
ano plaoe of the lli0eting of the said Board of ~qualization, that it will
_It tor five days between the . ours of two and four o'clook F.M. of each
day, and all persons objeoting to the appralst;ment of any property, or
-4-
r~-'-'- '-------,- ----.. - -----
to the appral..t value thereot, or the inequality ot the apprai.ement,
au.t reduoe .uoh obJ.otions to wrl ting and tile the Sl!l1lle wi t11 the ;:5oard
ot ~qualization on or betore the hour ot tour o'olook P.M. ot the titth
day ot the sitting ot said Board and 1n o.se they tail so to do 1t will
be d....d that all suoh obJeotions have be.n waived and will be torever
barred trom making obJeotion thereatter.
Seo. 6. Th. Common Counoil ot th. Town ot Seward, .itting a. a
Board ot Equalization, .hall have tull pow.r, and it ahall be the duty ot
the Board to raiae or lower the ...e..ed valuation ot .uoh property, real
or per.onal, which may be by them deemed unequally or untairly ......ed.
The Munioipal Cl.rk .hall be ex-ottioio Clerk ot the Board ot Equ~llzatlon
and shall keep a reoord ot the prooeedings ot the Board and, note all
chang.. made in the a..e...d valuation by the Board. B.tore any increaae
.ha}l bav. been mad. in the aases8ed valuation ot any property, par.onal
or real, the owner, th.reot, or hi8 agent or representative, ahall be
notitied 1n writing by the Clerk ot the Board ot .uoh oontemplated rai..,
which notioe .hall be .erved by the Olerk or other ofticer. The p.r.on
or p.r.on. 80 notitied .hall b. .'.mU. tted to appear betore the Board and
.how O.u.., under oath, why .uoh ......84 valuation should not b. Inorea..d.
S.o, 7, Th. Board may. atter gIving thr.e day. notloe bJ a wrltt.n
notloe personallJ s.rY.d UpOD the part i.. inter..ted, inor.... or low.r
&B1 ...e....nt oontalned in the a.....ment roll, .0 .. to .quallze the
.....~nt ot prop.rty oont.lned in the B.ld roll, and make the .....ament
GOntora to the true valu. ot .uch prop.rty 1n money.
Seo. 8. An7 p.r.on d..iring . reduotion upoa the a.assament ot hi.
property shell make &Ad tile wlth the Board ot EquaUz.tion. a. written
.pplioation ther.tor, yerlfied by hls oath, Showing the taota upon whioh
It i. olaimed .uoh reduotion ahould be made.
S.o. 9. Betore the Board ot Equalization grant. the appl1o.tion. or
make. any reduotIon 80 applied tor, the person or agent making the appll-
..tlon may b. examln.d on oath touohlng the Yalue ot the property ot .uoh
peraon. No reduotion .ball be ma4e unle.. .uGh p.rson, or hi. acent,
making the applioatlon, attends and an.wer. all questlon. pertlnent to
-5-
r
the InquirJ. Aa4 tor the purpo.. ot the exemlnation, the .,,'er. ot the
Boar4 ot Equalization are .-powered and authorized to .4aini.ter oath..
S... ~ AnJ p.r.on or per.ona dls3~ti5rled with the tlnal d.ol.ioD
ot the Board ot Equaliz.tion OD applioation tor reduotlon ot ..e.....nt
upon prop.rty ..s....4 within the town, maJ appeal trom ..io d.elalon to
the D1.triot OoUrt tor the Territory ot Alaska, Third Judleial DIYI.loD,
wIthIn 30 4ay. tro. tAB tlmB ot the rendition ot 8uGb d.oi.lon. SaId
.pp..l .h.ll b. taken by .erYing upon the mayor or aunl01p.l attorn." .
notlo. ot app.al, toeether wltb 8 copy ot a ver1tied .tatea.nt .howing
the taet. upon whioh 1t 18 cldmed SUGh reduotion .hould be made. Th.
orllln.l y.riti.d .tateaent .howlftG the taots upon wbiob it 1. ol.imed
~. reduet10n ,..hould b. ude Mall be tiled with the .a14 D1etrlot Oourt.
S... 11. During the ....10n ot the Board it aaJ direet the ......or
to ...... an, taxable property that h.. ....ped .......ant or .dd to the
aaoUD~ nuab.r or quantitl ot property, when a tal.. or Incompl.~ li.t
ba. be.n r.nd.red, .nd to make and enter n~ aS8a...ents (at the .... tl..
Gho.lllng pre.lous .ntrl..) when allS~asunt l!\JIOe bJ .Ilia h deem.d bJ the
Board .0 Inoomplete .a to render doubtful the coll.otlon ot tbe '.x. Pro-
vi4eA. that tar.. 4a,. liotl.. by a written notioe p.r.onally .erv.d upta
the p.rti.. interested, by the Town ~r8halt shall be given to ..ld int.r-
..t.d parti... ot the day and hour tix.d, when the matt.r will ~e inYe.tl-
gatH.
S... 12. The olerk ot the Board of ~quallzatlon must r..ord In hi.
alnut. book all ohana'., and orden n..ade by the Board ot Iqual1ntion, and
durIA1 it. aIttlnc. or w1t1'11n two da,. thereatter, ent.r Up.. the ......-
..nt book .11 ohang.., .err.ot1ons, and .dditIons to the a.......nt mad.
by til. hoard aad .hall affix to tbe uses_ent roll the tollowlDc .ttU.vit:
-I, , Cl.rk ot the Board ot Kqual1a.t1oa ot the Town
ot Se..rd. Ala.ka. b.ing tir.t duly ..orn, on oatb ..y: That I haYe k.pt
oorreot .mIaut.. ot all tbe .ot., proo..d1na.. rtt.ol.ut10n. ud order. ot
the Boar4 ot aqual1zatIo. ot the Town ot Sewaro, Ala.ka. wbiob Il.. Ju.t
adJourn.d and bave .nter.d on tbe ........nt book all ohange., oorreotion.
-6-
1m.
and addltlon. to the a....ament made by the Board and have made no ohangel,
oorreotlons or a40ltlon8 to I.ld asseasment except thOB. ordered by 8ald
Board. "
<;)eo. 13. That the tIrat meeting ot the Common Counoll ot the Town
ot Seward, Ala.l.ea. atter the olerk ot 'the Board ot Equalization hal
oorr.oted th. a......ent roll, the Common Council .hall. unle.. poot-
ponea by It to a later date, tix the rate ot the tax levy tor that year.
de.lgnatlng the number ot willa on the dollar of the ......ed valuation
ot the property. real and per.onal, whioh ahall be levied .1 taxes tor
taa t year.
Sec. 14. ~~ery tax a.....ed and levied in aooordanoe with the pro-
vllloa. ot thl. ordlnanoe .hal1 be a preterred 11en upon the property 10
taxed, whioh 11en .hall be toreolosed and the property ao14, a. provl-
ded by Se.tlon 3 ot Chapter 69 ot the 6e..lon Law. ot the Terrltory ot
Ala.ka tor 1913. and all .upplemental and amendatory legls1atlon thereto.
Sec. l5~ 4very tax dU8 upon real property. or po.....ory rightl
therein. i. a lien against the property a..es.ed; and .very tax due upon
~provement. upon real ..tate .......d to others than the owner. ot
the real e.t.te 1. a 110n upon the land and improve.ent., whIoh ..v.ral
11en. attaoh Immedlately upon tIxlng the tax r.te in eaoh year, whioh
sald 11en. .hall be toreolo..d In the manner provided hereln.
Sec. 10. Wlthln not more than three (3) day. atter the d8f upon
L
.hioh tbe rate ot levy .hall have been fixed by the Common Oounoll a.
berelnbetore prOVided, the aunio1pal Olerk .hall publi.h . notlo. .peo-
1tylng:
l.t. That the oity oounail has tlxed the rate ot t&% l.vy tor
the ourrent y.ar, de.ignating the number ot m11l. tix..
on eaoh dollar ot .......4 Yalue ot the property a......d.
.tating separ.tely, it neoes.ary, the number ot mill. for
..hool purpo.e., and the number ot mill. tor .11 other
munlolpal purpo.e.;
2nd. That the taxe. are now due and will be dellnquent on or
bet ore the 15th day ot Sept.-ber ot that year at 6 o'olook
P.M., prOYld1na that one-halt ot the taxes .h.ll not h.ve
been paid a. in this ordinanoe hereinafter provided.
-7.
r-
:rd. TAe penal t.1 anC 1ntllrtiet. '<fM,ct -.-rlll be oharacd, .a
h.r.loatt.er proYl~ed;
ftUl. The t.1M when and place where l'a11118A1. at t.axe. ,i!lIl1
be ud..
5tJl. 'll1e Uloupt ot theount ..Hob '11111 ~ allo\f8d tor
payment. in full on or betoro th6 ~At. .p.oltl.4 hor.ln.
sel4 bot.108 lIW.t bepubllsbe4 onOf:\ 1n a ctal) 1 or weekly nO~'i.V8~.r
pu))Uahe4 and pdnte4 In the Town at Sewar~".
6.0. 1'. Tb. linn1.iv.1 Clerk 1. or4.r0~t dlre.ted afid .~pow.r.4
~ 0011..t. all tftx.. tor .n4 Oll behalf of t.he 'I'owa. or B.w~1'4, ud t.o 40
ene partor.. ...1'1 80t aDd thIn. O8O..e.ry .Ad r.qul.1t. In the oolleotloo
ot ..14 t..... and t.o ,lY. reo.i.;t8I thereter, end to k.ep the n.o..ear'
reoor4. ot tb. pa,..n1. ot .UoA t.x...
b... It},. On \he 15\h elay at Septem.ber 1n ..ob ,..r at tbe hotlr at
6 o'Olook 1 .Jit1.. all upalel tax.. .hall b.o~"l'Jl8 ddInqueot; prOY1de4, ho.-
e..w, that it one-balt ot tb. n..e3..c1 taxes ab611 bay. been palo 00 or
bet or. .81<1 15th dey at Sept_b.r ie eaob year betare the hour ot 6 o'olook
'.!fo.. the r..lrjl~ orur.-talt ot .aie aellleeceel ta... .he.: 1 not b.oo..
delloqll8flt until the lBth dal ot .t!!arob ot thfJ tollow1ns ,..r at the LOUl'
ot . o'.look P.M. wbaD the .... .hall beoo~<< t311~quent. provided. t~ther.
tbat 1t tbe OX.O 08 en1 real or ~.r.onal prop.rty are pa14 in tull OIl
or ..tor. tb. 15tb 4a, ot Sept..b.r at ~ o'alocK P.>>. ot the y.ar 1n
wh1.b t.b.y are ........ anO le.led, a 41800unt ot 2~ ahell be allowed
~ .\leb ~ea& and it auob hZ.. arereU ill full on or bllfor., t.be ..14
l~tb da1 ot September at the year 1n wbloh the, ara .......d. at 6
o'olook t.~. tbe Munlo1p.l ol.rk 1s .utbortz.o, espow.re4 .n~ 41r.ut.d
t<" ....pt ill fullpa/lHJ1t ot .uall tax~e, the t\lIt()unt C't t.he ."'!nO e.
1~.le4 .nd .......4, 1... f~.
On all dtlll1nqu",nt. 'ax.. b petl.l t1 .htsll bet .del.el, .b~oh ohall be "
... equal to IDt.r.a~ at the rat.e ot 12~ par annua froe the dat. ot .uoh
dellaq\lUOl \1., t11 .uoh taxes are paId.
aM. ~ Lvlna th. ,..1'104 troa t.be 15th da, ot 1j8pt..ber 1n
leu to and 1n01u410, the 30th cl:2Y or Sept_b.r, aud troca tbe J
-8-
r-- -
ot Maroh to and inoluding the 30th day ot Maroh ot eaoh year, the Ohier
ot rollce ot the town ut Seward 5hall make a personal demand on all per.ona
he i. able to find to wboDl~'erl!lontl.l property haa been a..e"a.d tor the
year and upon whioh taxes nave not been paid, tor the amount ot tax..,
pen.lt1e. and interest upon suoh pe.1:'sonal property; and during the ten
days tollowing the 30th day~ of S.ptember and Maroh in eaoh year, the
Munioipal Ulerk ahall lARke written demand by letter on all Buch owner.
ot personal property who .hall not have been per.onally notitied by the
Chier ot Polioe .. atoresald; and Buoh notioe" made by the ..1d Oh"t of
Polloe and by tne Munioipal Clerk respeotively, .hall require the owners
ot suob property or the persona to whom. the same has been aase..ed to P8.1
suoh taxes, penalties and interest forthwith.
Seo..1!Q. All taxefl levhd by the Common Oounoil pUr8uant to th1a
ordinance and pursuant to the laws of the Territory, shall be a 11en
upon all the property a.see.ed, and auoh 11en ahall be prior and paramount
to all other liena and 1noumbranoes against the property a.....ed. and the
owner ot all personal property assessed shall be per.onally liable for
the amount ot taxes assessed agaInet hi. per80nal property, and Buoh tax,
together with penalty and interest may be ool:ooted, atter the same beoomea
due, either by diatraint or in a pe=8onal aotion brought In the name ot
the Town at Seward against auoh owner in the courts of the TerrItory, or
both euoh methoda ot oolleotion may be ueed, in the d1aorot10n ot the CounolJ
--that is to say, that in all oae.s where taxes oannot be oollected by the
distra1nt and eale ot the Jar.anal property, as hereinatter proTide4, then
.uoh portlon .a .hall not have been oolleoted by such distraint and .ale,
may be oolleoted 1n suoh peraonal action against the owner or ..1d property.
Seo. 21. ~hat in addition to the provision made tor the oolleotion ot
personal property taxes by peraon~l actlon against tbe owner. ot the
property asa...ed, .. provided in the la.t aaotion ot thi. ord1nanoe, .
lion ot peraonal property taxes may be enforoed by di.tralnt and aale ot
the peraonal property ot the peraon a..e..ed, and it the ,axea on any
peraonal property together with the penalty and intereat thereon,
-i-
r
shall not be paid upon the demand provided in this ordinanoe to bw given
b, either the Ohtet ot Police, or the Munioipal Clerk, in the manner
hereInabove provided, the Munioipal Clerk may ie.ue a warrant direoted
to the Ohiet ot Polioe or to any other polioe offioer ot the Town ot
Seward, direoting h1m to torthwith seize, IGvy upon and distrain and
aell auoh"P.rsonal property ot the person aes.ssed; and the Chier of
Folioe may take the same into h1s posse..ion and sell the same upon
publio notioe given tor a period of not le8. than ten (lO) day., whioh
s.ld notioe shall be in writing, and three Gopies or whioh, eigned b,
~e Ohiet ot Polioe, aha11 be posted in three publio and oonspiouous
plaoea within the Town ot Seward, Alaska, one of wh10h shall be at the
bulletin board in the lobby of the Federal Building, one on the bulletin
board at the Town Hall, and the third on the bulletin board 1n the
lobbl ot the United State a Post Ottioe. The sale ot suoh property .hall
b. mad. at pUblio auotion and suoh personal property .hall be sold to
the hlahe.t and best bidder tor oash. Iram the prooeeds ot sale ot .uch
propert, the Ohief of Polioe shall pay tir.t the 00.t8 and expen.e. of
uklq auoh .ale, it any, and the ooat ot the levy and .eizure, including
aD1 expen.e. in the removal ot .aid property trom the po.....ion of the
owner and of keeping and stor1ng saae pending the sale, and he ahall then
pay to tbe Munio19al Clerk from the prooeeds of such sale, an amount
sultlo1ent to pay the tax, penalty and interest levied against such
property, and the remainder of suoh prooeeda. it any, shall be paid to
the owner ot such property. All salea or personal property und~r this
ordlnanoe aball be made at a time ot day to be tixed by the Chier ot
Polloe in .uoh no'Uoe, and the same .hall be fix.d b.tween the hours ot
ten o'olook in the torenoon and rive o'olook in the atternoon ot the da,
ot tbe aale, and the sald eale may be adjourned oy the Chief ot Polioe
troa day to day tor want ot purchasers or suffioient bid., or if for any
'-l14 rea.on tb. Ohiet ot Polic. 1e pr.vented trom attending at the time
and plao. .et for aaid 8ale. and the .ale may be adjourned and oontinued
troa 4a, to day. it neoe..ary, until allot such p.r.o~al prop.rty shall
-10-
have been 801d. or until .uttioient of suoh personal property ehall have
been 801d to pay the 008t8 and expenses herein provided, and the tax,
panal ty and lnterut in tlUl. It the prooeed8 ot sale ot .uch personal
property are not suttioient to pay the tax. penalty. interest and coat.,
then the oity oounoll may entoroe the ooll~Gtion ot .uoh tax, penalty.
intereat and oo.t. by personal 80tion against the owner ot 8uoh personal
property as herein provid.d in the preo.edlng .eotion, and the Council may
10 1ta disor.tion. employ either or botb ot s.ld methode tor the oolleo-
tion ot .a1d taxea, and neither ot suoh methods shall be d.eameA exolusive
r_e41e..
On any tax eale ot personal property. the 8ale to the purchaser or
\be high..t bldder. ahall v.st 1n 8Uon purchaser the absolute t1tle to
suoh personal prop.rty. and the ohiet of polio. ahall thereupon make a
return to the oity olerk ot his proo.edinss, whioh a.id return ahall
.et torth the date ot le." ae1sure or distralnt, the date ot the po.ting
ot the not10e., plaoe where .uob no~loe. were poated, ~h. date ot the
.ale. the amouut reoeived tor auch peraonal property, and return the .....
tocether witb the monie. ari.ing tro. .uoh aale, to tbe MUniotw.l Clerk.
who .hall tbereupon apply the prooeed. ot tb. .ale 1n the manner herein-
_etore set forth, and he ehall keep on rile tbe returns of the Cbier of
Foliee relating tber.to. and 1n all oaee. ot eal.. ot p.reonal property.
be .ball. it requested, give the purohaaer a bill or .ale on behalf ot
tbe Town of Seward under hi. hand and the .eal ot the Town.
Seo. 22. Whenever the tax on any real prop.rty a......d and levied
p~.uant to the provisioDe ot this ordinanoe, or pursuant to tbe provisions
ot 1... .ball not heve been paid when due, a. hereln provided, the ....
.., be 0011eoted. together with penalty. lnterest and aooruing oo.t.. and
the payment ot tbe .ame entoroed in aooordanoe witb tbe provi.lona ot
Ohapter 9' ot the Sesslon Law. ot Alaaka ot lQZ3, and all amendment.
t.er.to.
Seo. 23. On or betore the first Monday in April of eaoh year the
Munioipal Olerk .hall ma<<e up a roll in duplioate of all real prop.rtf
-11-
r-
a....... and OD .hieh \he tax ha. not been ?aid, and i. d.linqu.nt. Sueh
roll .hall .how th.rein a briet cleaoriptl.on or .tat..ent ot tne property
.......4, .hioh a&1 De deBcrlbed by lot an4 block n~er or other ~e.orip-
tl0D .urtiolent to identity it, and it shall .how the amount of the tax
due ther.on. tQgether with penalty and interast, aeparately .tateA, OD
.aoh traot .......d, to whoa eaoh traot i. .ssessee, if known, otherwi..
it .h.ll b. .tat.d that the owner's Baa. is unknown. The Municipal Olerk
.hall ondor.e und.r hi. haRd and the oorporate seal ot the Town of Seward,
upon ..1d tax roll. & ..rtitlcate to the .tfeat that the ..i4 roll 1.
a true and oorr..t roll or 11.t ot the delInquent tax.. ot the town ot
Seward tor the fear or f..rs in ~hloh the tax.. hayo b.en ley184 and .......d.
ant abowing the d.t. wh.n ..id tax.s beo..e d.1Inquent, the total aaount
ot t.l1nquut tax... penalty and lnt.re.t, ..par.t.ly .tat.d, anel the
..roc"t.e ot '-ko whole thereot. It the t.xe. tor .lfI.ore 'than on. yeu b.
tel1nq~.at. .uoh tax.. and as.esaaent. ..parately .hown may .0 Inolude'
1n on. tax roll. anu, it tor any r.aeoa. the "eliaquaDt tu roll 18 not
.t. .p a. horda proyl4.d tor Of OIle y.ar. the e... may be _cie any year
th.reatt.r. .nd .hall 1801ud. all the r.quir..enta h.reln proyided tor
all f.al'8 durl~ .hioh taxee ahall han be.n delinqu.nt and are unpald.
Said roll .0 II&de up ahall be known as the "d.l1nquent tax roll" ot
the .... of Seward for the year or years tor Gloh the .ame is _d. uP.
~. ol'l.lnal ot whiob aball be tl1ed with tho .uniolpal Cl.rk and r.main
1a Ill. ottioe open to the inspection ot the publio. A..oon... oonY.a-
i.nt atter tae .oapl.tioD ot the d.linquent ta x roll, the Munioipal Clerk.
or ..oh otll.r otticer aa ay be d..ignat..d by the Council, shall. und.r the
Alr..tloa ot the COUDoll. oe~.a to be publi8hed withln the Town of
S.wal'd, .ither ...11, or ..ekly, onoe e..h ...k tor a perlod ot tour au.-
....11'. ...k.. a notlo. wuler ta. hand ot the )l01.1pal Cl.rk of the
T... ot Soward, ..ttiag forth that the d.linquent t.ax roll of real pro-
p.rty tor the f.ar. 1n whioh tax.s hay. been delinquent (.peoltying thea)
baa ~... cGapl.ted and i. op.n tor publio inspection in the ottioe ot the
-12-
r
Municipal Olerk; ana that on & certain day, not les. tban thirty (30)
days atter the oompletion ot the publioation ot suoh notioe, tbe sai4
roll will be pre.entea to the diatr10t court tor tbe Territor, ot Alaska,
Third Judicial ViYialon, tor judgment and order ot eale. Said roll
shall describe eaoh tract on tbe roll on whioh tbe tax bas not baen pald,
the amount ot tax, penalt, and Interest due tbereon, atated aeparately
tor eaob year, and the name ot the pereon, partnership or oorporation to
whoa a..e.eed. it known, and it unknown it shall _ .0 atated in aa14
notioe.
During the period ot publioation ot aUGh notloe and up to the tt..
ot the order ot 8ale, herelnaboYe prOY!ded, any per eon may appear and
make payment on any pieoe, parcel or traot of real propert, aet torth
1~ aaid roll, togethor with the penalt, and intereat; and the clerk or
other ottieer 4e81anated by the Council ahaH male. proper reoord ot auo.
payment on both the oris1na1 and duplioate delinquent tax roll.
~eo. 24. On the day speoitied In said notioe, or aa .oon thereatter
a. a bearing oan be had betore the oourt, the Munioipal olerk, oity
attorn.y. or other otti.er de.ignated by the oaunol~, ahall pre.ent the
duplioate delinquent tax roll .0 oompleted as atore_aid, together with
proot ot publioation ot the notloe, proYld.d In the pre.eding .e.tlon,
to the elistriot oou~ atoreaaid, tor an order ot eale ot all real propert1
therein 11ete4, on whloh taxes haYe not been paid and are dallnquent, and
suoh prooeedlnaa shall be had in oonnection with the iaauance ot suoh
0~4.r ot sale a. are now provIded by lawa ot the Terrltor1 ot Alaaka; and
all property upon whiob taxes shall not bave been paid anel upon whioh
taxes, penalti.. and intere.t are due and payable and delinquent aa herein
prov1ded, _hall be aold, as proYlded in Ohapter 97 ot the Ses.lon Laws
ot Alasta ot 1923, and all aaendaents thereto; and all prooeed1ngs .hall
be had with reterenoe to not10e ot eale, the sale at pEoperty, the exe-
outlon ot oer'1tl.atea and 4..4s a. are proYided by the law. ot the Terri-
tory ot Alaska.
-13-
r~
'-'_.'~'~' --,~,,-
,eo. 25. No ob380tlo1'1 .hall be entertain.d by the court to the amount
ot ...,. \ax lev1ed pur.uant to thie orainllnoe ad the law8 of the Terri-
tor1 ot Alaska, ual... it appear .t tbe t1me of the h.aring before the
Oourt, aa h.reinbefor. proyt'", that the owner of the property ......ed
and on wbloh a reduotion 18 aoughtf, or .omeon. on b.half of \be own.r
aMll bave appeared and pre.ent.d. .dd objeotion 11'1 the mann.r pre.orlbed
b, thl. ordlnanoe before the Board of ~qua11zat10n for the year 11'1
whi.h the ...es...nt 11'1 qu..tion .hall hav~ b.en made.
S... 26. The te~ "real propert," when u..d 11'1 thle aot .h.ll b.
h.ld to 1nelude not only land 1t.olf, wbethor la1d out 1n lot. or
....rw1.e, but .lso all build1na., .truotures, lmprov...nt8, fixture.
ot .n.tsoev.r kind thereon, aDd all po.....ory right. ad privileg..
-'1GD&1na or in an, wl.. .pp.rtaining th.reto. inoluding po'....or'
ricat. to t1del.n4.; .nd the word -tr.ot" .hall inolude .11 land.. pi....
or par..la of land, whloh may ... ..paratllly .......d, toc.th.r.i th tn.
t12:tllJ'.. 04 1aproveaenta th.reOll; and the tera "p.rsonal prop.rty" .l1al1
la.lu4. all propert1 defined a. .uoh by the 1... ot tbo T.rri tory of
Alaska.
.... 2'. Wher.v.r the word "person" ooours 11'1 this ordinano., it
...11 ,. d.eme4 to Inoluae partnerships. f1rma and eorporation..
.... 2$. Or4inano. No. J'our1;..n (14). .1'1 or41nano. r.l.ting to the
.........t. 1.'1" and oolleotio. of s.neral taxes tor .ohool aA4 muniolpal
pur,.... in tbe town ot new.rd, Al..ka and tor oth.r purpo.e., appro~ed
lul, " li18, Or41A&DOa No. 1~anty-S.v.n (2'), an(or41n811o. to amend
...tlon. 5, 6, 8. 9, 16, 1" 20, 21, 22, an4 ~3 of or41nano. 14 of the
TOWIl ot 8"'1'4, Ala.. &91)1'0'1'.4. 4l'un. ". 1915. Ordlnano. 'ort,-Nln. (4ri) ,
an ordl.ano. amending S.ctlon. " 5, 6 of ordinance 27 of the Town of
SftU'd, Ala.k.. approved. Ausu.t 21. 1916, Or41nanoe Nwa.ber One Hundred.
roar'.. (114) approv.4 D.oember '. 1931, and Ordlnano. i'4W1lb.r On.
BUD4~e4 Tw..t, (120). an ordlnano. providing for the .....am.nt. l.v,
and ooll.otlon of ..neral t.x.. for .ohoo1 an4 munioipal purpo... 11'1 tb.
-14-
r
" ,
Town of Seward, Ala.ka. and rep&aling Ordinanoe. Numb~r H,. 27, 49, and 114
of the .ald Town of Seward, a.no. for other purposes, appro....d July 2, H34,
ar. h.reby r.pealed. All other ordlnanoe. of the .aid \lawn of Spard,
and part. ot .uoh ordinance., 1n confliot herewith are hereby rep.al.d
to the extent ot .uch oontllot. Pro...id.d. however. that the rep.~
.ald ordinano.. ahall in no way bar or In...alld.t. any prooe.ding had
or to be had in aooordanoe therewith in the matter of the a.......nt
l....y or oolleotlon of taxe. heretotore ...8..ed thereunder.
Se,. 29. Tbis ordinanoe shall be publish.d by posting oople. ot
the .... in three publio con.piouous plaoe. in the town of Seward,
Alaeka, that 1., '0 the bulletin board 1n the lobby ot the Federal
Building, in the Town Hall, and On the bulletIn board of the U. S.
Po.t ottioe, tor a period of 30 days; and it ahall be in full foro.
and ett.ot fro. and atter the date of it. pa..age and appro...al.
pa..ed this day ot february, 1945.
Munioipal Clerk
Appro.ed this
day ot ,.bruarl, li45.
Mal or
lirst It..dIne: leb. _, 1'.0
S..on4 and Third Readin&s: ;reb.
, IV45.
-
-15-