HomeMy WebLinkAboutOrd1912-006
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'OQ.DINANCE NO.6,
See. 10. 'l"he Com1}lon Council shall meet an.
__ nUQolly on the first Tuesday tn October. at the
.1&__... hour of eight {J'clook p. m. fOr the purposeo!...
'~Inahce for the Purpose or As- reviewing and reviSing tbe asses.ment at prop';
L I d C II tI erty made by the TO","1l Asse~sor. It shall con."
109, evy ng an '0 ll(; ng a tinue to meet for such purpose, adlourniIllf 1
al Tax for School and fluDtel- fro:rp time to time. until it has completed such 'I
Purposes ufon All Real and reVIsion and equalization of said assessment-
' " ,,' .' '~provlded. that It shall remain in .e..lon alle.et I
a..1 Proper y III the Town of three days. commencing' on the first Tuesday in ;
<I, aria for Dther .Purposes. October. '.rhe Common Council, in revising as. ;
S6:':~~he Common Counen of the ~~~~~:~::~ shall be governed by the following i
1. That ~1l property, both real and No assessment of property made by the Town;
ithiii the Townot ,Seward, which is Assessor .shall be reduced b;v the Common:
the laws of the United States ap- Council, except upon applica.tion, in writing, ,
Alaskllo, exempt therefrom, shaH be ~ade by the o~ner of tJ;te property assessed, or
taxation tor school and municipal hIS agent, WhlOh appl1cation shall be accom. l
panied by the affidavit of said owner, or his I
reneral tax, for school and mnnici. a,gent, showing the facts upon which applica.
,upOn re'al and personal property tlon is based; and he shall sta.tein said affidavit,
wn of Seward, shall be assessed, the just and fair value of ~aid property ,the as"
lected as 10 this ordmance pro- sessm~nt of WhlOh he deSIres reduced; and no
ord "real property" or "real es- rp.ductlOn of ,an;\~ asses~ment shall be made un.
in this ordinance shall be so con- ! l~~s t~e a~rl~ca.nt, or hIS ag~nt, ap~ear before
clude the possessorv rights which s<nd Counml <\.!1d ou oath fulh' and fmrly answer
persons, company or corporation a,ll questIons pertinent to the inquiry. '1'he
ims by virtue of thair occupation or Common Council s~a.ll heal' or~l evidence, ex-
n of any unpatented lands within the ceJjt as u,!Jov~ pronded, whe,n ,n IS ot'fere~l, upon!
Seward anyappltcatlOn for the reVI:-llOn of any asseSS-I
The land occupien and claimed 'ex- n;ent; and all such e.vidence .."hall ,be on oath,
as right of way for 'railroads, by rail~ 'lhe Common Counml, Rh~ll, upon Its own mo. i
anie~ or corpora,ti6ns, together with tion, 0,1' upon the apphcatlOn of any tax parer, '
ngs and all the sub.structures aod when It appears that the ,l1ssessor ha,s a~sessed I
res supportitIg the same, shall be any prop~rty at le.ss than Its fair and Just value, I
:;L whole as rel\.l estate, without sep. cause wrItten notlCe to be served b.f the rPown 1
e as lunds and improvements at a M;arshal, upon the owner of such propert,y, or ~
,~um per mile; and all such rear estate hIS agent, If such owner l?r a~ent ~an be found I
within the T.own of Seward, claimed by in the Town ~f Seward., dIrectmg l}ltn to appear!
Uroad oompany as such right of way, I before the smq. Cou~Cll, a~ the, tIme and place
deemed the property of such company speClt1ed in sald notlee, whlCh tIme shall not be j
se of taxation, less ~han t;went;r.fo~r h~urs ~}.fter the service j
wharves situate within the Town of :smd notIce, and dlOectlllghlm to show e'd.use!
including the sU}){lr~strt,lcture and why the ~ssessment of such I?rop~rty should
into the ground for the purpose of not be raIsed: I~ such investlgatlOn be had
the same, must be assessed .as a up~n the appl1catlOn of a .taxpayer, such appli-
s real esta.M, and shall be deemed cl?tlOn s~a.ll, be accompamed by the aftidavit of
or the purpose of taxation, the. applIcant, and. shall ~tat~ the grounds upon
ateI' mains within the Town of Sew- whlCh he basl.'lS, hIS appl1catlon, ,After having,
with aU improvements attached heard al~ th~ e\'ldence III sU~P!Jrt of, or against,
be listed and assesSed as real es- anyappl1catlOn for the reVlSlOn of the assess. ,
ment of any property made by the Town As. \
Town Clerk !'thall, under the dir. sessor, the Common Council shall then fix the
ammon Council, provide the nee- valuatioo of such proper~y at its just and fair ~
ent books, receipts, blanks, etc" value, After havlllg reVIewed or revised the 1
e to the Town AsSessor not assessment of all pr<?pe:rty made by the T,?wn j
t1rst day of August in each year, Assessor. the younCll Shall, th~n, bY, reso!' lon, I
assessor appointed by the Com. adopt sueh reVIewed and reVIsed asseent.
ust, between the first day of and' the ~anie shall be deemed the true b tor;
first dll,;y of October in each tb.e levymJ& andasse!'sroent of taxes, '
list till the assessment books . See. U. '.rhe Clerk must record in his minute t
y the clerk, all real and per. book all changes, corrections and orders, in
rty within th,e Town of Seward, reference to the as~essment books, made by,
tion.and assess suc.h prot;lerty the Common Counml, and upon the completion"
the t>ersbn by whom it wa.s ($f ,the revisioll of ,the saIne he must enter upon
he first daY of. Aug. slud books all changes and corrections made by ,
he assessment was the sa.id Council; a.nd on or before the first day 1
owner thereof cannot be ascer- of November must complete the corr~ction. of I'
,e property shall be assessed to the ,asses.sment books ~nd affix the!eto his am..
oWm1ng the same, or in whose pas. daVIt, subscribed by hIm, substantIally as fol.
IJqD.trol it was a.t twelve o'clock m, Jaws; ,
tday 01 August, It the assessor Towp. of S,ew3r;d. . TerrItory ot A!a~lr,a.
" p~operty for which he can ftnd no 1---, do solel!lnly s,!ear that &s Clerk
..cl&lDU~P.t, or which Is not in the pas' of tJt~_ Common Connml of the Town of Seward,
~. .CO.q;trol of'UJ ~oo, then he sharll 4laslW, I hav~ kept "Correct mi~~tes at aU the
~, h' prope~tY1lO 'UnknoW1'l. Owner," acts of sald CQmmonCOUllcil, While review-ihe-
. : That no mistake ip. the name of the and revising the assessment bookS, touchinR'
. e1almant, pos88ss'Or pr controller of alterations in the same. r:rhat all alterations
shall render the a.s"essment thereof agreed to or ordered to be malle. by said CO'fncil.
., The assessor shall 'list all real have been, by me, made and entered in saId as~
., separately, b1lot and block' and all sessment books, and no changes or alterations
tywhic,h ~~ n9t ,sIW4ivi4e~ ipto lots have been made therein, except as authOJ;ized.
sball he 6\1l<\rwnre oBreful1Y des' ~~~-
vig.Q" the Jl~~"r9f acres or fractions Town Cle~k,
. The as~tt ~tiall list -aU taxQ.bJe S.Ub_scribe.d and Sworn to before me tlds--
rope~ separate and apart trom the day of ...:..--. ---
l~ 1ust~~t~:rn, ~e pro~rt1 !;ec. -12, The Common COUIl(~lt.q~rftr~sb~nd
~ ~he time of and .sse..ln... lDI'l:~f.lP" In_~CWher 01 eacp ybear, shall deter'
y W1tW' 1'>fSO.......l'\:I It Inllle 'the ~oUbt of Inolfey ee6llsary 10 be
t7 ", to require the raised by ta.x. for school and municipal pur.
. ttt Is CO'1m poses, IlDQ shall Ax ibe rate ot said taxes, desirr-
rnl3AJ','!!!, .','lI!t,' verttl,.e4, ~ ~-h1hie8 .nating the number ot mills upon eaoh dollar of
lis{W:~ ''&:Mh6hu:r-~ _taxable property ,in tb,e ,ToW of ~rft. a.nd
f.lr valne. 'such person f.lI. itIllet levy' ....Id tall: IIpOn .li111 properiy in &eo '
Dd"leets~.IIl>>k,' e,~. lle<l~~,' oordance therewith.
~..1Jlti 1".1I"~""",., _:'1ll.1II.'teOtfti.l!BesSedJlbd levlJld, In"",
POt J;hr!!, , ' :',.., -"rd. by the Com- OO,rdanc,e with the prnus1QJls .qt, thi:J ordinan,ce.
1m 11*",\\"or . rmelon 01 l>\lOIl re&J and peril_I 'lIhlIierW, 'wlttiln' ,the
... ...U have been made by Town of Seward, shall. when so assessed and
r. l.e.YlecI, be. 1i'lP upon said prl/P6l,'ty, ...a t".
i1fl'" a' as- lftberdf811tlbl1ellmay:llfterOlleYll8rftb.mthe
~~.. y of drst day ot October next sueceediDl' tM d$t.,-of
3S '6bifii tea, deUnquenoy, foreclose the same, 'llf th~,.ttI!linher
Olerk, together with and with the e:frect provided in Part 4, Chapter
oatb, e &lIJjlIl~ 41, I'Pe A_ 'Code of 'Civil ~-,
,ure, rj'CI6&ill'~ bf llensbiXIh teal eA.a'ie, "
,~ s, eWllIi\.,' 1~80lI>ty~foqrf t'~hlll'le ~O':::'''Of' Bald ..1 &t$flieb as Qf tpo ~!!I\e of U.8 ':
. ABBeS! . . ........ levy b1 the-"QOJDttiot1 Council at its seC:-j
',~'" do solemn swear that be. ondmeetinginOcto~r.
ft:l'Itd61 Of Au~st, -. and 'the Sec. 14. On or betdre the twentieth day of
~'~I' c; ,I harll lDl!4edlji, No,vSJIlber Ine""byear the Clerk mu.t dellver
....ll1atteb to .t\eeel"t'1n. all to the T"own ~er the BrSsesmnent books I
~~,. ..+~lH S01f1'!~![~~ejf properly c,. orrec~d as dfrected by the Common ,T
,,,,~Y ~ tho .....",,""", CounCil. IIIld' talt. the Tre..urer's teeel!>t for I
UUl1oQvt. ~_ed."lu',.lJtio- 4, hePl:OoPlle'trtoy thesame, which x:eceipt must show the full
.$h""~ II l b If aIbount Of ttl.1:es levtod upon both real and per.
and' tDforruatJcn. at its just and sonal property, a.s shown by said books.
That I have f"ithfully complied Sec. 15. On the last day of li'ebruary. in each,
duties imjiosedopon me as assessor. year. at the hour of 6 o'clock p, m., all unpaid!
W.,wUl f~ or hope of ta.xes assessed and levied upon real property. :
pTe.U(lt assessed any prop- WIthin the Town at Seward. shall become de. !
t.sfair ,s.ndjtis;t value; and Jinqueot a.nd a penalt)~ o.f twenty per cent'
t boOb )III11elr I have pre- thereof .ball be lidded thereto: and tbe ..ld
at --- :-Paj'es, flon tain such penalty shall be ent~ed on the assessment I
ld,i~~S:auiitOf the property books, by $e Town Treasurer, apposite tbe~
~l~'bY' law,__ pr~perty assessed, and, the said taxes shl:Lll bead
Inwrest at U)e rate of ~h,ht per cent per annum i;
from the date ot delinquency.. until paid, ,
, Sec, 16. On the thirtieth day ot November'j'
m each yea;r, at the bour of six o'clock p, m, of
said day, Q.Jl unpaid taxes assessed and levied ~
ag'aiost personal Ptoperty, w~thin the town of 1
S, sward,. Sha"I,l b,OO, ome deUn, DU" ent, an, d a penalt'Y'r1,
at twenty per cent shall be added thereto' 3p.d'
o>ld P8n.l!y sh.1I lMi entllred bY the w.;""
Treasurer m the assessment book8~ opposite
'. Notary Public,"
_ ~r files wit~ the Cler~
t"1)o()ks, he shaJI'8erve notice of
,the ~e. upon~ach person resid~
~Wil whose property 'btts been as.
l:H'n:lllJ",'fl]I"l"'I''':,lJll t'Whi)lll -;:,[j ';1:\1."011'('
<1,..,;"..;".'\1, c;::iil laxl'.., ~l1:lH 1)'_';11' ,) i" "..;1 :'1
lli,-'rat,I"" l)('l'l'IUi. 1)('1' :\,nllUtlJ II'dll'll'
01;1"_' <If (I"j) I It Will'" lint-il p:d(]
:--~t'( I; ~ i ~1t ;,11 i,,' lh,' (Ill! \" 01 111" TI' \\ I!
']"1''-',1 .,iiJ cl' 1, I'J II ~i't't 1:1 XI'''; ll'yif'.l:l"; ,Iii I \'. II ] I \
11ll' :Ic;:~,'..;..;1t:I'111 !>'lil];:~, dt'li\"err'd !lini 1\\ tJli'
l'-Vl'!':::, ,11101 Ill: ~,lwl] \ri1h:n L~'ll ..;, :It'li'!' 11;,
i.' ('I'l\d "j lh,' ;I"",'..;"nJ"nL i'l"Jk, l'111>1i,,11 '1IIiI-
11,'(', ].'rllu[ k~..; 1LlIlI tll-" \\"f:',k..;, ill ,I tH'\\..;-
;:,\,\~' :11;.:: ~ ':;~'i\J.\i~ll; 'I i::::(~: ~~: U'r~;]H ,(i~)jlf'.:;:" 'J.") \1 I1 I'r
Vi; ~1. TlJ;\~ tlll' fl-;"c""llll'nt Il"(Jk..; ,\1'
1,;t:-"li'~"I.!.,J]\,',.1 in !l1(' .1 UWll lit ;-';"\\":11"11
tIlt, :,(::11' . an' 1l,J\\" ill lih han(l" ,Ii]'} ~
:1\\Ill::" ~1:\"il'(lllt"JII ..;anl" ,In' llO\\' (1111' ,Jl111 [';1,\'.
.'-\j'('rJ]:'l---Tllf,tiltw :1[111 pl:u'(i Whl'l'ic' tiP-' 1'\\
Jdf'llt oj .,,:tid 1:1:\:1'" In:I' he rwull',
'J'hil"d--That I he l1n11:]i(1 t.:lXC" 11j><IllI',-.ull'l'ilJl-
(T.lI-, ,h ..;hul\"n h\. Uw n~\'i~e(l <ls..;;>"snli'ot b".-,Ie
Will hi' lk.ii'lljlll'nt :l1[; o'doL'k p, Ill, 1)11 Ih,' last
d;:\. "f l""])l'iwn next .";lll'{'cl'din:.r, and lm]c,,,;,,
:-.ai(l tax,~, a.rc jlahllJ1'iIJl' thf'retu tIlt". will 11<,.
com(' (](,lilJi1Uvnt Iml] t\n'ot) Il~)r ('pnt. (If thl:'
~ltJll)1l11111.l('t'('nf \\ill bl' added th('n~to, a, a 1H'I1'
,dty, and IIltt'rf.~"t ehal'~eJ at the rate "f eil!ht
1'('!' N'nt 1)('1' annum, from the date of (leHn.
I) lWO('y 1m t 11 ]Jaid,
1"ourth 1'lJat ulll1uid taxc" upon !If'J'suoal
J"'U}H'rty, [1." -.;llOwn In the rl'visf'd a",.;I'""lIlent
b(,Hlk..;, will bl't'IJl11C clellnljLlf'nt on tllle last dn\"
of No\'cml)()r opxt suet'eA(llng-, nnd unb's:.. ..;ai~l
taxes are puj(l l)rior Llwl'AtO, ,~ penalt.y uf
tWf'nt\. per ('t~nt will \Ie added theret.u, aOll in-
tI'l"E'st eltar:.re(l at tlw l'~te of eil,!'ht per ('f'nt lIAr
annum, from date of (lelinqucol')' ulltil IJuid:
and t,hat t.l1ereaftnr if s:Lid delinquent p~rsonal
property taxe", tug-et,ber with penalty and in~
terest. art' not p~ld 00 demand from the 'l'own
Mll,l'shal, sufficient of the persooallll'OI)crty he-
loo)...dng- to tile person to whom the prOlierty
W<l,~ ,LSSeSSfjl, will he immediately seized and
s(J~d to sa.tisfy saW taxes, penalty aOlI interest.
Sf~('. 11'. 'I'h., '1'IOwo Trcast:r~r 01' hb deputy,
must attend at :\is office, during office houl','l, to
rem'i\"e a.nd l'ollcet t<Lxes: and he shall. su far
U.'i possible. collect th~ unpaid taxes for the
IlI'Pl'edjn~ yea,rs. The Town 'I'reasurer must
gi vi-' a l'eeeillt to any !lCrSOn payiug' ta-Xt S,
whleh receipt shall specify:
F'ir.'it--'l'he property assessed anu to whom
as"iessed,
Second--Thc amount at whieh it is assessed, ~
ThinI-rl'he alIlount of taxes ledelIllnd paid,
E'ourt,h 'l'he uate of payment and b,' whom
paid, "
, He shall. at the same time, make a record of
~u(~h payment in the tax hooks, opposite the
descriptions of the property, the t.axes for
whien payment is made and the da.te and
amount thereof,
See, 19, Within ,five days after unpaid }Jer.
sonal Ill'opert \' taxes beeome delinquent tl1(;
Town Treasurer shall deliver to the 'I'own Mar.
shal it list of :-;u('h delinquent taxes, with the
ptonaltyand interest thereon, tog-ether with the
na.me of the person to \vhom they are assess~u,
lLod thf' said '1'own MluShal shall immediate1,'
I' d~mand payment of the said taxes, penalty and
interest, from the persons to whom they arc as-
ses"ed, an(l upon refu:'>a.l or neg-lc('t, to imme
di<\.tely }lay the :-.;u.me, the Town Marshal ;.hllll
i ~;e~ze 'iuftkicnt of the personal PI'Oll(\rty of the
1 s:tulper"ion anll sell the same, or sllf!teient
I thl~l'Pof tll ,..;atisf,\. t.he taxes, ttJg-cthtT with tht"
'p()nalt~ and inlcl'('st thereon and I,he ellst" of ,
seLm!'e and "alP. Such ~nle shalllw at pullEt'
I alwtion and rom;t Ill' aftpl' one wt'pk's noti('e
iO,f Ih,p tiIlle <loil p1a('(' thf'r.'oL d\"er:. h\' jJulolil'a- ~
llwl Jl1 a newspaper of ::.;'eneral (,1l'culatioll In
I t.he T()\\11 ot SI'w:Ln1. 111' b,\. pm;tin).(' noti('t'S
i tIH,I'("()f in tl1l'~'l' IHllllie lllal't'~ in 1,ht~ ']',\\\n ()f
1 S.'\\ anI, ont; oj whi(',h nilth'('s sha]] be {lnstl'(l on i (
11 [\(' out~illc of tIll' front do(})' of the l,own buJl. I
'I']ll;, 'l'O'\'I~ ,\:[;1 ['sha] sh;tll, !mml',:iatd.\ ILftPl' {"Il-!~
,h'I'I}li~' :",lld ta~ps. \11' sPlllnl.:" s[1](1 PJ'O\Wl't\,"';[('. I'
I'PSlt \\Itll 111e. l'u\\"tl 'l'l'i'USlll"t'r all lIl(,ni('..; ",,1- I
}Ic('t"o_l. or,.;!I lTlllt'h O[ t.h(' IIwnh_'" f.kriY!'(1 fj"oHl I
11)(' ~;J1(~ of s<lid llrpl'el'ly ,I~ will suti~fl" till'I'
t.ax('..;, ,,"ith 11~'n,.I1t\. and int.t.'l'c~t. 1 ();.>."tIH'J' \\"itl~
all ('.tl,,(.:-; uf "dZUrt, HlHl ..;a](o, tal<i:I,," 111(' TU\\"1l i
'l'rl'a:,lJrt'J'..; ['p('I'il't fill' tI](, ,--:lllll', in lILl]llh':ltP, !
('0" ()f Wllil'll ....ilnll he' 11"lllhiV'(\ \\"\ll11.hL' 'J'!lWI1 i
('krk. 11 tlwl'l' :-;11,J.11 hl~ al1\- l'l'..;idw' frum tll!' I
1'l't1('('('1h ,d' :-;]W}l ,,:1 h', aft('r 1ll?1(;:1}.t 1'11.\ 1lH'111 tu I
the TH'.\"U '1'1'1'a,.;l;1'('\', ,J~ l~el'f'ln Pl'''\ 1'11''-1. lllt'n!
till' TOll\"tll\lar...lwl ,..;hall 111rn (1\"1'1' tl] lhi' J'('1'- !
Hfll i1'UBi \\"ho\m ~aid j\l'll!l('l't.\" '\.<I~ -;Pizr'l1; ,,;uf'h
,l.",,!tl~H' t(l:.:'l'llwl' \\"~tll <I!IY ]1i':,IPI'l'ty ..;P1ZPtl n'-
1 111<l.\111 0:[ 1I11so1il, takln;.:. }11:- j.f-'I'('lpt fill' t llt' -;alll,-'
,1.ilk]1 l"'(','i]lt tlw 'l'()wn i\rraJ'~ll:Ll ....hall ti]u will;
! tl1(' ']"Jwn ('](orh",
~ ' S'-'t', .211, On the pa\.n1l'nl 11f Uw pri('t" bill fLll'
,UlJ\" j"'l'~ul1l\l ]lrOlWl'j \. ,(J!,l ~H' IIii' Town IIr'T<lI'-
'&hal ill aceo"i11l,n('(' with 1,11f.~ I'l',)\"isjilll:-; 1)1 th('
la,.;1 PJ''-'l'C'iilL ;1'('ti(l[l, tll'" -:::,id T;o>1.1I.\Lu',,]1:11 ~
'~ha:ll ('x~,....lltl' a l,;E ut' :--.J1]e fur the s;Jj(ljll'il]H'nl,
whleh hill of ~ale ..;\J:.lll ~La,tI! ,IC{'Ul":I,tt']\- the
: ll]'kf> lllt,itl. a,nll :1, d('.~{'rilltion of t.lll'11l.o1H_:rt.,\
I so],l, aJl(llh'llVt~': tl1P saUlt; c() t.lw )l\1I'eha:,\T' awl
th"l'f':UI\\lTJ tlw t1tl~ tll ~<lid 1)J'Oj)('l'ty ::;ball"'l~~t
in ~:U(lllUl'('ha,..;t;r, ']'11,-) Town Ma;'"hal shall <it
th~-, sam(~ tinw, tilP his vm'i1i(~u ('(:l'lilkatl' \Villi
the 'I'uwn l'ierk, whkh l~I~l'titka,t.e ~11;1l1 show
8.11 his <ll'tc; i(J l'OnlH,etion with the sf'izurf' ~md
sale of ..;u('.ll prupert\., In ev('ry ea:-;e wlH'l'l' the
1J'()wn MHrshat ,.;(~lls llel'sflnal IlruIK'rty ill a('
I COl'danl'e with Ow vrovi."dons of I,h,is Ilnlina,l1t'e,
hl'shall tax as costs. three (~:l()(j) (lollar... in
I ;:i~~\f11t~.'i~;o~.~il:Prl~~l~t:t~~, he shall also dPI)(;sit
~ Sel', ~J. On t.he tir~t Monday in SpllLt'rnlwl' of
e,al'll ,n~:ll' the Town 'I'l'easurer shall puhlish a
,lIst of _all rr::Ll pruperty u})on which tl,IX'-'" have L
' nut. heen JI.aHl fur the {'urrent or Pl'el'()dln~. \.e:1I'S,
'WhIch not lee shall be 1mblislH'll fot' th)'t'(, en
JC\lnse~'uti\"f' ~'eeks in, som~ neW:-:lla,per uI I!t'n-
{"erall'lfCulatlOo lluhhshf~11 m the '}'o\.o of ~t'W~
! ~l'~, 'r~c 'l'own 'rre~\,SUrel' ~hul1 also. stlLte in
I smd notice that he WIll.. on the tirst. :i\1on(la.r in
Oetol'er next ~ueeeedlDl!, at. t,he hn11t' ot nine ~
, o'clock a. Ill" sell the lien Gwo(\(ll". tlt(' 'l'own
! Of Seward nn a, 1 property upoo wbieh the tuxes
! shall rema,in unlllLirl.,
,_ See, 22, It. shall he the dut,\. of the Town
1 Treasurer, after nine o'01ot'k I~, m, un the first
,Mond,}.\" of 0('to1)er, to en'cute an a,.;sil.mment
- of the lien of the 'l'o\\"n of S,:wal't1, upon any
property, the t.axes lIpon '\.01("0 at tlw time
remain ummid, to ans person parlnl! the
amount of the taxes, penalt:r and interest, and
other cost".;, for which the 'l'own of St)wal'd has " lien UIJon ~mid property,
, 'l'hit:; ordinanr,e shall take effect and be in
toree from and after the date of it.s passa.ge and
approval.
Passed by the Common Council of the 'l'own
of Seward, Alaska, this 22nd da,\' of July, HH2,
Approved llr the President of the Common
Council this 22nd day of JUly, 1\,f12,
l , F. L, BALLAINE,
PreSident of t.he Common CouncIl and E:lx~officio
Mayor of Seward, Alaska,
fAttest:] WAYNE BLUE, Town Clerk,
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125
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ORDIKANCE NO. 6 Pagel.
},}: ORDINANCE FOR TID} PURPOSE OF ASSESSIKG. LEVYING M'1) comlC~
Tn7G A GE1TERAL TA.X1FOR SCHOOL AND lVIUUICIPAL PURPOSES, UPON
ALL REAL A1TD PERSO!'TAL PROPERTY IN THE TOWN OF SEVIARD.AIm
FOR OTHER PURPOSES.
Be it orde,ined by the Common Council of the Town of Beward:
Section 1. ~hat all property, both real and personal, within the
Town of Seward.which is not. under the lawe of the United states
applicable to Alaska. exempt 1xam therefrom, shall be subject to
taxa-tion for school and municipal purposes.
~ec. 2. A general tax. for 5chool and municipal purposes, upon
real and personal property, within tne Town of Seward. shall be
assessed, levied, and collected as in thie ordinance provlded.
The word "real property" or "real estate" as used in this ordin-
ance shall be so construed as to include the possessory ri~hts
which any person or persons. company or corporation has or claims
by virtue of their occupation or possession of any unpatented
lands within the Town of Seward.
Sec. 3. The land occupied and claimed exclusively as right of
way for railroads. by railroad. companies or corporations, to-
gether with the buildings and all the sub-structures and super-
structures suppo.tin~ the same, shall be assessed as a whole as
real estate, without separating same as lands and improve~ents.
at a certain sum per mile; and all such real estate situate
witnin the Town of Seward,claimed by any railroad company as such
ri~ht of way" shall be deemed the property of euch compan~r for
the purpose of taxation.
Sec. 4. The wharves situate within the Town of Seward, includ-
ing the super-structure and piles driven into the ~round for
the purpose of supporting the same. must be assessed as a whole
and as real estate. and shall be deemed real estate for the pur-
pose of taxation.
Sec. 5. Water mains within the Town of Seward, together with
all improvements attached thereto, must be listed and assessed
a6 real estate.
Sec. 6. The Town Clerk shall. under the direction of the Com-
mon Council, provide the necessary assessment books, receipts,
blanks, etc., and deliver same to the Town Assessor not later
than the first day of Au<<ust in each year.
Sec. 7. The Assessor appointed by the Comrnon Council must.
between the first day of Au€;ust clDd the first day of October,
in each year, properly liet on the assessment books furnished
him by the Clerk, a.ll real and personal property within the
Town of Seward, subject to taxation, and assess such property
in the name of the person by whom it Was owned at twelve o'clock
m. on the fir8t day of August in the year in which the assess-
ment was made. If the owner thereof cannot be ascertained,
then the property shall be assessed to the person c1aimine the
s&fre,or in whose possession or control it was at twelve o'clock
m. on the first day of Au~ust. If the a.seesaor discovers pro-
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127
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ORDINANCE No. 6 Page 2~
perty for which he can find no owner or claimant. or which ie
not in the possession or control of any lierson. then he ehall
assess such property to "Unknown Owner". Provided: that no
mistake in the name of the owner, claimant, possessor or con-
troller of property shall render the assessment thereof invalid.
The Assessor shall liet all real property separately, by lot and
block; and all real property which is not subdivided into lote
and blocke shall be othervlise carefully described.giving the
number of acres or fractions thereof. The Assessor shall liet
all taxable personal property separate and apart from the real
property, and he ehall assess the property so listed at its just
and fair value.
Sec. 8. At the time of listing and assessing the property with-
in the Town of Seward it shall be the duty of the Assessor to
require the person to whom any personal property is to be assess-
ed, to furnish a statement, verified by his oath, giving a list
of all his personal property and a statement of its just and
fair value. If such person fails, refuses or neglects to make
such verified statement upon demand of the assessor, such per-
son shall not thereafter be heard by the Common Council in any
application for a revision of such assessment as shall have been
made by the assessor.
Sec. 9. The Assessor must complete his assessment books on or
before the first day of October of each year, and as soon as
completed, file the same with the 'Pown Clerk, together with his
writt.en oath, which shall be substantia.lly as follows:
"Town of Seward. Territory of Alaeka.-se.
I, .Assessor for the Town of Seward,Alaska,
do solemly swear that between the first day of August ,
and the first day of October ,I have made dilieent in-
quiry and examination to ascertain all property 8ubject to tax-
ation in said town. That I have listed said property on the
e.ss€ssment books. That I have arosessed said property equally
and uniformly, according to the best of my knowledge and infor-
mation, at its just and fair value. That I have fe,ithfully
complied with all the duties imposed upon me as assessor. That
through malice, ill-will, fear or hope of favor or reward, I have
not assessed any property at other tham its fair and just value;
and that the assessment books which I have prepared, consisting
of ~ages, contain such description and assessment of the pro-
perty listed therein as required by law.
Assessor.
Rubscri bed and sWorn to before me trd, fl _day of
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Notary Public".
At the time the Assessor files with the Clerk the assessment
booke, he shall serve notice of the filing of the same, upon
each person residing in the town whose property has been
assessed.
Sec. 10. The Common Council shall meet annually &n the first
Tuesday B1 in October, at the hour of eicht o'clock p.m. for
the purpose of reviewing and revising the assessment of pro-
perty made by the Town Assessor. !X It shall continue to meet
for such purpose, adjournine from time to time, until ~ it
has completed such revision and equaliza.tion of said assessment;
provided, that ir shall remain in session at least three days)
cOf@lencing on the first Tuesday in October. The Cormnon Council,
in revising aesessments,shall be governed by the followinc
procedure:
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129
ORDIl'~ANCE Ho.6
Pc"ge 3.
No aSEessment of property made by the '1'own Assessor shall
be reduced by the Common Council, except upon application, in
writing, made by the owner of the property assessed, or his
agent, which application shall be accompanied by the affidavit
of said owner, or his agent, showing the facts upon whicrl app-
lication is based; and he shall state in said affidavit the
just and fair value of Beid property, the assessment of which
he desires reduced; and no reduction of any assesl'lment shall
be made unless the applicant, or his agent, appear before said
Council end on oath fully and fairly answer all questions per-
tinent to the inquiry. The Common Council shall hear oral evi-
dence, except as above provided, when it is offered, upon any
application for the revision of any assessment, and all such
evidence shall be on oath. The Conmlon Councjl shall, upon its
own motion, or upon the application of any taxpayer, when it
appears that. the Assessor has assessed any prope1'-':,;;- cd less than
its fair ann. just value, cause wri tte:1 notice to be served by
the Townt,iarshal, upon the owner of such property, or hi s agent,
if such owner or agent can be found in the Town of Seward, di-
recting; him to alJpear before the said Council, at the time and
place specified in said notice, which time shall not be less
than twenty-four hours after the servi.. of said notice, and
directing him to show cause why the assessment of such pro-
perty should not be raised. If such investigation be had upon
the application of a taxpayer, such application shall be accom-
pcmied by the affldavlt.' of the applicant, and shall state the
grounds upon which he bases his application. After having
heard all the evidence in support. of, or against, any appli-
cation for the revision of the assessment of any property made
'by the 'I'own Assessor, the Common Council shall then fix the
valuation of such property at its just and fatr value. After
having reviewed or rellised the a,ssessment Qf all property made
by the Town Assessor, the Counc11 shall then, by resolution,
a.dopt euch reviewed and revised assessment, and the same shall
be deemed the true basis for the levying and asseasment of taxes.
Sec. 11. The Clerk must record in his minute book all changes,
corrections a.nd orders, in reference to the assessment books,
made by the COll'.illon Council, and upon the corrpletion of the re-
vision of the same he must enter upon said books all changes
and corrections made by the said Council; and on or before the
first day of November must complete the correction of t.he ass-
essment books and affix thereto his affidavit, subscribed by him,
substantially as follows:
Town of Seward. Territory of Alaska.
I, ,do solemly swear that as Clerk of the
Common Counc"il of the Town of Seward,JUaska, I have kept correct
minutes of all the acts of said Common Council,while reviewing
and revisini the assessment books,touching alterations in the
SWile. That all alterations agreed to or ordered to be made, by
said Council, have been, by me, made and entered in said assess-
ment books, and no changes or alterations have been made therein,
except as authorized.
Town Clerk
Subscribed and sworn to before me thiS_day of
Notary Fublic.
~:.ec. 12. The Common Council, at its second meeting in October of
each year, shall determine the amount of money neces':ary to be
raised by tax, for school and municipal purposes, and shall fix
the rate of said taxes, designating the number of mills upon
each dolla.r of taxa.b1e property in the Town of Seward, and must
levy said tax upon said property in accordance therewith.
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OP.DH:MTC!<; No. 6
Page 4.
Sec. 13. Every tax assessed and levied, in accordance with the
provi ed ons 0 f thl s 0 rdi nance, upon real and per 60nal property,
within the Town of Seward, shall, when so assessed and levied,
be e lien upon said property, and the owner of suer; lien {'lay,
after one year from the first day of October next succeeding
the date of delinquency, foreclose the same, in the manner and
with the effect provided in Part 4, Chapter 42, Title 2 of the
AIR~ka Code of Civil Procedure for the foreclosure of liens
upon real estate. Said liens flhall attack ae of the time of
the levy of taxe~ by the CO~m0n Council at its second meeting
in October.
Sec. 14. On or before the twentieth day of November in each
year the Clerk must deliver to the Town Treasurer the assessment
books, properly corrected, as directed by the Common Council,
and take the Treasurer's receipt for the same, which receipt
must show the full amount of taxes levied upon both real and
personal property, as shown by said books.
Sec. 15. On the last day of February, in each year, at the hour
or six o'clock p.m. all unpaid taxes assessed and levied upon
real property, within the Town of Seward, shall become ".~..d
delinquent and a penalty of twenty per cent thereof shall be
added theteto; and the said penalty shall be entered on the
assessment books, by the Town Treasurer, ~ppoBite the property
assessed, and the said t~~es shall bear interest at the rate of
eight per cent per annum from the date of delinquency until paid.
Sec. 16. On the thirtieth day of November in each year, at the
hour of six o'clock p.m. of said day, all unpaid taxes assessed
ann leviea against personal property, eithin the Town of Seward,
shall become delinquent, and a penalty of twenty percent shall
be added thereto; and said penalty shall be entered by the Town
Treasurer in the assessment l)ooks, opposi te the name of the person
to whom sain. taxes are assessed, and Raid taxes shall bear in-
terest at the rate of eight per cent per annum froon the date
of delinquency until paid.
Sec. 17. It shall be the duty of the Town ~reasurer to collect
taxes, levied as shown by the assessment books, delivered to him
by the ClerK. and he shall. within ten days after the receipt
of the XXBB...~* assessment books, publish a notice, for not
less than tWQ weeks, in a newspaper of eeneral circulation in
t.he '1'own of Seward, whic}1 notic e shal1. specify:
First- That the assessment books of the
perty in the Town of Seward, for the year
ni s han0.8 , and the taxes levied upon S&'lle are
payable.
taxallle pro-
are now in
now due and
Second- The time and l)lace where the payment of said
taxes may be made.
Thi,rd- That the unpaid taxes upon real property,as
shown 'by tne revised assessment l)ook, will be delinquent at
six o'cloek p.m. on the last day of February next succeeding,
and unless said taxes are paid prior thereto they will become
delinquent and t~enty per cent of the ffiaount thereof will be
added thereto, as a penalty, and interest charged at the rate
of eight per cent per Fmnura. froP1 the date of delinquency
until paid.
Fourtr:,- That unljaid taxes upon personal property, as
sho\'Tn by the revised assessment books, will become delinguent
on the last liay of iJovember next. succeeding, and unless said
taxes are paid prior thereto, a penalty of twenty per cent will
be added thereto, ~nd interest charged at the rate of eight per
cent per annum, fro~ date of delinquency until paid; and that
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ORDINANCE 110. 13
pa;go 5.
t1;e~€afterif sai~ delinquent persona~ property tc1.Xes, together
Wl tli penalty and lnterest, are not pald on demand from the Town
~Jarsh~l, sufficient of the personal property belonging to the
person to whom the property was assessed, will be im:nediately
seized and sold to satisfy said taxes, penalty and interest.
s~c: 18. The Town Treasurer, or his deputy, must attend at his
o~flce, during office hours, to receive and collect taxes; and
he shall, so far as possible, collect the unpaid taxes for the
preceding years. The Town Tre8-surer must give a receipt to any
person paying taxes, whieh receipt shall specify:
First- The property assessed and to whom assessed.
Second- The a.mount at which it is assessed.
Third- The amount of taxes levie(l and paid.
Fourth- The date of payment and by whom paid.
He shall, at. the sarne time, make a record of such l\ayment in the
tax books, opposite the description of the property, the taxes
for which payment is made and the date and amount thereof.
Sec. 19. Within five days after unpaid personal property taxes
become delinquent the Town Treasurer shall deliver to the Town
~{arshal a list of such delinquent tRXes, with the penalty and
interest thereon, together with the name of the person to whom
they are assessed, and the said Town Harshal shall1: immediately
demand ~ayment of the said taxes, penalty and interest, from
the persons to whom they are assessed, and upon refusal or ne-
glect to im.'11ediately pay the same, the "'own F2rshal shall seize
sufficient of the personal property of the said person and sell
the sarile, or sufficient thereof to satisfy the taxes, together
with the penalty and interest thereon and the costs of seizure
and sale. Such sale shall be at public auction and must be
after one week's notice of the time and place thereof, given by
publication in a newspaper of ;i;eneral circulation in the Town of
SeWard, or by posting noticrs thereof in three public places in
the Town of Seward, one of which notices shall be posted on the
out dde of thp. front door of the town hall. The Town I~arshal
shall, immediately after collecting said taxes, or selling said
property, deposit wi th the 'Town Treaeurer all ,nonies collected,
or so much of the monies derived from the said of said property
as will satisfy the taxes, with penalty and interest, together
with all coste of seizure and sale, taking the Town Treasurer's
receil)t for the same, in duplicate, one of which shall 'be de-
posited with the "'own Clerk. If there shall "oe any residue from
the proceeds of such sale, after making payment to the Town
Treasurer, as herein provided, then the Town ~arshal shall turn
over to the person from whom said property 1,78,S seized, such re-
sidue, together with any property seized remainins unsold, takin~
hi S l."eceipt for the same, which receipt the Town lIarshall slhall
file with the Town Clerk.
Sec. 30. On the payment of tile price bid for any personal pro-
perty sold by the ~own ~arshal, in accordance with the provi-
sions of the last preceding section, the Baid Town Harshal shall
execute a bill of sale for the said property, which bill of sale
shall state accurately the price paid, and a description of the
property so14, and deliver the same to the purchaser; and there-
upon the title to said property shall vest in said purchaser.
The Town Harshal shall at bthe sa.me time, file hi s verified cer-
tificate with the Town Clerk, which certificate shall show all
hi.e c("~2G in connection wi th the siezure and sale of such pro-
perty. In every case where the Town ~arshal sells personal pro-
perty in accordH-nce with the provisions of this ordinance, he
shall tax as costs, in additi.on to the other costs, three ($3.00)
dollars in every case, which money he shall also deposit with
the ~own ~rea8urer.
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ORDIl:Al:fCB tYo. 6.
Page 6.
Sec. 21. On the first :'Ionday in September of each year the To\Vn
Treasurer shall publish a 1 ist of all real property l.~I;G:1 WIde h
ta.xes have not been paid for the current or oreceding years,
whieh notice f:r('~' ".e publishen for three (3) cQnsecutive weeks
in some newspaper of eeneral circula.tion published in the Town
of Seward. The Town ~reasurer shall also state in said notice
that he will, ;n the first Monda;)' in October next succeeding,
at the hour of nine o'clock a. m., sell the lien ownei by the
Town of Seward on all pro~erty upon which the taxes shall re-
main unpaid.
Sec. 22. It shall be the duty of the Town Treaeurer, after nine
o'clock a.m. on the first I.Io;nday of October, to execute arm
assie;mnent of the lien of the Town of Seward, upon an;)' property,
the taxes upon which at the time remain unpaid, to any person
paying the amount of the taxes, penalty and interest, and other
costs, for which the Town of Seward has a lien upon said pro-
perty.
This ordiaance shnll take effect and be in force from and
after the date of its passage and approval.
Passed by the Uommon (eL ,~ the Town of Seward, Alaska,
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this jJ-- day of " ,1912. ~
Ap by of the Common Council thiSU-
day
,1912.
ATTES