Chapter 4.10
REAL PROPERTY TAXATION

Sections:

4.10.010    Levy of tax--Nature--Limitation.

4.10.020    Annual tax levy.

4.10.030    Exemption for certain improvements to real property.

4.10.040    Determination of true value.

4.10.050    Manner of listing property.

4.10.060    Manner of describing property.

4.10.070    Preparation and contents of assessment roll.

4.10.080    Assessment notice.

4.10.090    Publication of notice of equalization hearings.

4.10.100    Corrections by assessor.

4.10.110    Appeal by person assessed.

4.10.120    Notice by board of errors or changes in assessment roll.

4.10.130    Filing of appeal by person assessed.

4.10.140    Appeal record.

4.10.150    Notice of hearing.

4.10.160    Hearing of appeal.

4.10.170    Entry of decision.

4.10.180    Judicial review.

4.10.190    Record of proceedings.

4.10.200    Entry of changes by assessor.

4.10.210    Completion of assessment roll.

4.10.220    Validity of assessment rolls.

4.10.230    Delivery of assessment roll to assembly.

4.10.240    Date for fixing rate of tax levy.

4.10.250    Time for mailing of tax statements.

4.10.260    Delinquent date for payment of taxes.

4.10.270    Penalties and interest.

4.10.280    Enforcement of tax obligations.

4.10.290    Refund of real property taxes.

4.10.300    Limitation on actions.

4.10.010 Levy of tax--Nature--Limitation.

There shall be assessed, levied, and collected a general tax for school and municipal purposes upon all real property which is not exempted from taxation by state or federal law, including AS 29.45.030 (required exemptions), or by Section 4.10.030 below. The aggregate levy shall not exceed three percent (3%) of the assessed value of the property taxed.

(Ord. 86-2, Amended, 01/15/1986; Ord. 84-25, Repealed & Replaced, 11/08/1984)

4.10.020 Annual tax levy.

A.    The assembly shall annually by ordinance levy an areawide property tax for areawide functions.

B.    The assembly shall annually by ordinance levy a property tax in a service area for functions limited to the service area. For the purpose of this tax, lands within the municipal boundaries are hereby designated service/tax rate areas as follows:

Area I -- All lands within the area beginning at a point at the intersection of the alley between 7th and 8th Avenues and the east side of State Street; then continuing south along State Street to the intersection of a line running east from the southern most corner of Tax Lot 3, A.T.S. 4, then easterly to the Pullen Creek culvert under Broadway, then along Pullen Creek to the center of the alley between 7th and 8th Avenues; and then westerly to the point of beginning, for which the tax rate shall be one hundred percent (100%) of the FY millage rate as adopted by the assembly.

Area II -- All lands lying to the east of the Skagway River south of Latitude 59°28’55" to include A.T.S. 4, A.T.S. 1502 and A.T.S. 1605 and lands north of Latitude 59°26’30" continuing in a westerly direction to the Skagway boundary on the Alaska/Canadian border, except that area lying within Service Area I, for which the tax rate shall be eighty-two and one-half percent (82.5%) of the FY millage rate as adopted by the assembly.

Area III -- All lands within the area beginning at the southern boundary of the Gold Rush Cemetery and continuing north for one (1) mile on the east side of the Skagway River and all lands lying within U.S. Surveys 994, 1805 and 176 on the west side of the Skagway River, and all lands within U.S. Surveys 3312 Tracts A through E, 1394, 1254, 2509, 5107A, 1499, 5110 Lots 3, 4 and 7, Rabbit Cove, and A.S.L.S. 81-43 Tracts A and B, for which the tax rate shall be sixty-six percent (66%) of the FY millage rate as adopted by the assembly.

Area IV -- All lands within U.S. Survey 5110 external to Service Areas I, II, III and V, all lands within U.S. Surveys 1249, 1405, 1516, 3307, 3308, 3309, 3341, 3342, 3414, 3669, 5106 A through C, 5107B, 5108, 5109, and all lands within A.S.L.S 74-157, 79-183, and 97-61 Tracts A and B, for which the tax rate shall be forty-three percent (43%) of the FY millage rate as adopted by the assembly.

Area V -- All lands external to Service Areas I, II, III and IV south of Latitude 59°26’30", for which the tax rate shall be eighteen percent (18%) of the FY millage rate as adopted by the assembly.

(Ord. 09-16, Amended, 09/17/2009; Ord. 2002-13, Amended, 05/23/2002; Ord. 99-10, Amended, 05/06/1999; Ord. 87-5, Amended, 06/04, 1987; Ord. 84-25, Repealed & Replaced, 11/08/1984)

4.10.030 Exemption for certain improvements to real property.

The Municipality will furnish the necessary forms and information necessary to claim exemptions under this section. Applications for the exemptions listed shall be accepted through January 15 of the assessment year.

A.    Exemption for Senior Citizen Property Tax. The senior citizen property tax exemption limit for primary residences shall be $250,000.00.

B.    Exemption for fire protection system. Two percent of the assessed value of a structure is exempt from taxation if the structure contains a fire protection system approved under AS 18.70.081, in operating condition, and incorporated as a fixture or part of the structure. The exemption granted by this subsection is limited to an amount equal to two percent of the value of the structure based on the assessment as of January 1 of the year immediately following the installation of the fire protection system.

1.    For purposes of this section "Operating Condition" shall mean a fully functioning system which provides complete coverage throughout the structure, designed, installed, and maintained for the full 12 months of the calendar year. The fire protection system and associated fire alarm and/or detection system must be tested and inspected annually by a certified technician per requirements of IFC 901.6.1 and IFC 907.20.5.

2.    The Fire Department shall perform two inspections per calendar year to determine that a property owner is maintaining the fire protection system in operating condition and eligible for this exemption. The inspections shall be completed in the spring and fall of each year; the spring inspection shall include a full life and fire safety inspection. A property owner representative must be present for each inspection.

C.    Exemption for certain low-income housing. An interest, other than record ownership, in real property of an individual residing in the property is exempt if the property has been developed, improved or acquired with federal funds for low-income housing and is owned or managed as low-income housing by the Alaska Housing Finance Corporation under AS 18.55.10018.55.960 or a regional housing authority formed under AS 18.55.996. This subsection does not prohibit the Municipality of Skagway from receiving payments in lieu of taxes authorized under federal law.

(Ord. 12-19, Amended, 11/08/2012; Ord. 10-01, Amended, 01/27/2010, Ratified by Voters, 04/06/2010; Ord. 07-18, Amended, 07/19/2007; Ord. 86-2, Amended, 01/15/1986; Ord. 84-25, Repealed & Replaced, 11/08/1984)

4.10.040 Determination of true value.

Property shall be assessed at its full and true value as of January 1st of the assessment year, in accordance with AS 29.45.110(a).

(Ord. 86-2, Amended, 01/15/1986; Ord. 84-25, Repealed & Replaced, 11/08/1984)

4.10.050 Manner of listing property.

The assessor shall complete the listing of all real property within the limits of the municipality before April 5th of each year. The listing of all taxable property may be made upon permanent separate ledger cards which will be a combined assessment roll and tax ledger. Real property shall be assessed to the owner of record as shown in the records of the Recorder for the Skagway Recording District; provided, however, that any other person having an interest in the property may be listed on the records with the owner. For tax purposes, the person listed as owner of any property shall be conclusively presumed to be the legal owner of record. If the owner of the land is unknown the land may be assessed to an "unknown owner" or "unknown owners." No assessment shall be invalidated by a mistake, omission or error in the name of the owner of the real property assessed, if the property is correctly described.

(Ord. 11-12, Amended, 07/07/2011; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.060 Manner of describing property.

The assessor may list real property located in the Townsite of Skagway and any addition thereto by lot and block number, and similarly for any subdivided property. Unsubdivided property may be listed according to survey description, or by giving the boundaries thereof, or by reference to the book and page of the records of the Skagway Recording District where recorded, or by designation of tax lot number referring to a public record kept by the assessor of descriptions of real property, or by such other manner as to cause the description to be made certain. Initial letters, abbreviations, fractions and exponents to designate any lot or block or part thereof, or any distance, course, bearing or direction, may be employed in any such description of real property.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.070 Preparation and contents of assessment roll.

A.    The assessor shall prepare an annual assessment roll, on which he shall enter the following particulars:

1.    The names and last known addresses of all persons with property subject to assessment and taxation;

2.    A description of all taxable property;

3.    The assessed value of said property; and

4.    The arrears of taxes, if any, owing by any persons.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.080 Assessment notice.

The assessor shall give to every owner, or his authorized agent named in the assessment roll, a notice of assessment showing the assessed value of his property. On the back of each assessment notice shall be printed a summary, for the information of the taxpayer, of the date when the taxes are payable, delinquent and subject to penalty and interest, dates when the assembly will sit as a board of equalization, and any other particular specified by the assembly. The assessment notice shall be directed to the person to whom it is to be given, and shall be sufficiently given if it is mailed by first class mail addressed to, or is delivered at, his address as last known to the assessor; or, if the address is not known to the assessor, the notice may be addressed to the person at the post office nearest to the place where the property is situated. The assessor or borough clerk shall, on or before April 11th of each year, mail or deliver the assessment notices; and the date when mailed or delivered shall be deemed to be the date on which the notice was given for the purposes of this chapter.

(Ord. 11-12, Amended, 07/07/2011; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.090 Publication of notice of equalization hearings.

When all assessment notices have been mailed, the assessor shall cause to be published in a newspaper of general circulation which is published in the municipality at least once each week for four (4) successive weeks, a notice that the assessment rolls have been completed, which notice shall state when and where the equalization hearings will be held by the assembly sitting as a board of equalization. If no newspaper of general circulation is published weekly in the municipality, the assessor shall have the notice posted at two (2) public places for a period of four (4) weeks. The board of equalization shall meet during the last week in May on a date selected by the borough assembly.

(Ord. 11-12, Amended, 07/07/2011; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.100 Corrections by assessor.

The assessor may correct any error or supply any omission made or arising in the preparation of the assessment roll at any time before the sitting of the board of equalization. It shall be the duty of every person receiving an assessment notice to advise the assessor of any error or omission so that the assessor may correct the same.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.110 Appeal by person assessed.

Any person who receives notice or whose name appears on the assessment roll may appeal, as hereinafter provided, to the board of equalization with respect to any alleged error in the valuation, overcharge or omission of the assessor, not adjusted to the taxpayer’s satisfaction.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.120 Notice by board of errors or changes in assessment roll.

Whenever it appears to the board of equalization that there are overcharges or errors in the assessment roll, or in any of the proceedings leading up to or subsequent to the preparation of the roll, and there is no appeal before the board by which the same may be dealt with, or where the name of any person is ordered by the board to be entered on the assessment roll by way of addition or substitution for the purpose of assessment, the board shall cause notice of assessment to be mailed by the assessor to that person or his agent giving him at least thirty (30) days from date of such mailing within which to appeal to the board against assessment.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.130 Filing of appeal by person assessed.

Notice of appeal, in writing, specifying the grounds for appeal, shall be filed with the board within thirty (30) days after the date on which the assessor’s notice of assessment was given to the person appealing. The notice must contain a certification that a true copy thereof was mailed or delivered to the assessor. If notice of appeal is not given within that period, the right of appeal shall cease as to any matter within the jurisdiction of the board, unless it is shown to the satisfaction of the board that the taxpayer was unable to appeal within the time so limited. A copy of the notice of appeal must be sent to the assessor as herein indicated.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.140 Appeal record.

Upon receipt of the notice of appeal, the assessor shall make a record; the record shall contain all the information shown on the assessment roll pertaining to the subject matter of the appeal. The assessor shall place the record before the board from time to time as may be required by the board.

(Ord. 11-24, Amended, 10/20/2011; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.150 Notice of hearing.

The board shall cause a notice of the hearing at which the appeal is to be heard to be mailed by the assessor to the person by whom the notice of appeal was given, and to every other person in respect of whom the appeal is taken, to their respective addresses as last known to the assessor.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.160 Hearing of appeal.

At the time appointed for the hearing of the appeal or as soon thereafter as the appeal may be heard, the board shall hear the appellant, the assessor, other parties to the appeal and their witnesses, and consider the testimony and evidence adduced, and shall determine the matters in question on the merits based on the allowable grounds for adjustment listed in AS 29.45.210(b), and render its decision. If any party to whom notice was mailed as herein set forth fails to appear, the board may proceed with the hearing in his absence. The burden of proof in all cases shall be upon the party appealing. The hearing shall be conducted informally.

(Ord. 11-24, Amended, 10/20/2011; Ord. 86-2, Amended, 01/15/1986; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.170 Entry of decision.

The board shall from time to time enter in the appeal record its decisions upon the appeals brought before it, and shall certify its actions to the assessor within seven (7) days as required by AS 29.45.210(c).

(Ord. 86-2, Amended, 01/15/1986; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.180 Judicial review.

Judicial review of the board’s decisions by the superior court is available in accordance with AS 29.45.210(d); provided, however, that the administrative review process provided herein has been exhausted.

(Ord. 86-2, Amended, 01/15/1986; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.190 Record of proceedings.

The clerk shall be ex officio clerk of the board of equalization on appeals, and shall record all proceedings before the board, the names of all persons protesting assessments, and all changes, revisions, corrections and orders relating to claims or adjustments. Within three (3) days following the final hearings of the board, the clerk shall certify that the changes so reported are as approved by the board of equalization.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.200 Entry of changes by assessor.

The assessor shall enter the changes, so certified, upon his records, and no assessed valuations shall thereafter be changed.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.210 Completion of assessment roll.

After the hearings held by the board of equalization on appeals are concluded, the assessor shall complete the annual assessment roll, at a time to be determined by the board, which shall be based on values as of January 1st immediately preceding, and he shall certify the same. All taxes to be levied or collected, except as otherwise provided, shall be calculated, levied and collected upon the assessed values entered in the assessment roll and certified by the assessor as correct, subject to the taxpayer’s rights to appeal and to the corrections made in the rolls pursuant to this chapter.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.220 Validity of assessment rolls.

Every assessment roll as completed and certified by the assessor, and as corrected and amended by him from time to time in conformity with this chapter and the decisions of the board shall, except insofar as the same may be further amended as a result of a timely appeal to the superior court, be valid and binding on all persons, notwithstanding any defect, error, omission or invalidity existing in the assessment roll or any part thereof.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.230 Delivery of assessment roll to assembly.

When the final assessment records have been completed by the assessor as herein provided, the assessor shall deliver to the assembly on or before May 29th of each year a statement of the total assessed valuation of all property within the municipality. On or about May 29th, the assembly shall adopt and certify the final assessment roll.

(Ord. 11-12, Amended, 07/07/2011; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.240 Date for fixing rate of tax levy.

On or about June 1st, the assembly shall fix a rate of tax levy and designate the number of mills upon each dollar of assessed value of taxable real property that shall be levied in accordance with the provisions of Section 4.10.010 of this chapter.

(Ord. 11-12, Amended, 07/07/2011; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.250 Time for mailing of tax statements.

On or before July 1st of each year, the borough clerk shall prepare and mail tax statements to the person or persons listed as the owner on the tax rolls.

(Ord. 11-12, Amended, 07/07/2011; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.260 Delinquent date for payment of taxes.

Property taxes shall become delinquent on September 1st of the year in which the assessment is made.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.270 Penalties and interest.

When the taxes specified in the preceding schedule are not paid on or before the due date as specified therein, there shall be imposed a penalty at a flat rate of twenty percent (20%), and interest at the rate of fifteen percent (15%) on the whole of the unpaid taxes, not including penalty, from the due date until paid in full.

(Ord. 11-12, Amended, 07/07/2011; Ord. 86-2, Amended, 01/15/1986; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.280 Enforcement of tax obligations.

The municipality’s procedures for enforcement of real property tax obligations to the municipality shall conform to the statutory procedures set forth in Title 29, Chapter 45, Article 2 of the Alaska Statutes. Any notice required thereunder to be given to the owner(s) of the real property shall also be given (by mail) to each mortgage holder of record.

(Ord. 11-12, Amended, 07/07/2011; Ord. 86-2, Amended, 01/15/1986; Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.290 Refund of real property taxes.

If a taxpayer pays real property taxes under protest, action may be brought by said party for recovery of taxes and the refund, if applicable, shall include the amount in excess of that determined to be owed, plus interest thereon at eight percent (8%) per year, plus refund of any penalty assessed thereon.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)

4.10.300 Limitation on actions.

A claim for real property tax refund filed after one (1) year following the due date of the tax is forever barred.

(Ord. 84-25 § 5 (part), Repealed & Replaced, 11/08/1984)