Ordinance
pj ORDINANCE, Amending
Sections 17 and 18 of Ordin
ance No. 12, which provides
for the Assessment and Col
lection of Real and Personal
Property Taxes in the City of
Kodiak, Alaska.
8 IT ENACTED BY THE
3MMON COUNCIL OF THE
ETY OF KODIAK, TERRIT
RY OF ALASKA.
SCTION 1. Section 174 of Or
nance No. 12 is hereby amend
to read as follows: On or he
re the third Friday in June, in
ch year, the Clerk must deliv
to the City Treasurer the tax
II, properly computed and
Dted up. And he shall charge
e City Treasurer with the full
aounl of said tax roll and take
id Treasurer’s receipt therefor,
ithin three (3) days after re
iptofsaid tax roll, the City
-easurer shall cause a notice to
posted in three (3) public
»ces within the City of Kodiak
r a period of two (2) weeks,
aich notices shall contain:
(1) That the city taxes are
le and payable to him at his
ice
{2) That said taxes shall be
id on or before the second Fri
■y in September next foliow
=■ Interest shall be charged
i<I collected on any taxes not
paid and upon the amount of
■Baity hereinafter provided for
the rate of twelve (12) per
nt per annum All taxes not
iid on or before the second
Friday of September next follow
ing shall become delinquent at
6:00 p. in. on the said date, and
a penalty of five (5) per cent per
annum shall be charged and col
lected thereon in addition to the
interest provided herein; PRO
VIDED, that all payers of taxes
who shall pay the taxes in one
payment and in full, on or ?,be
fore the second Friday of Aug
ust of each year, shall be allow
ed a two (2) per cent rebate on
such taxes.
(3) That the tax payer may,
if he so desires, pay on or before
8:00 p. m of the second Friday
in September, fifty (50) per cent
of the tax due, and shall pay the
remaining fifty (50) per cent of
such tax with interest thereon
at the rate of twelve (12) per
cent per annum, on or before
6:00 p. m. of the second Friday
in March following, and in the
event of such first payment be
ing made, said taxes shall not
become delinquent until 6:00 p.
m. of the second Friday in March
following such first payment.
SECTION 2. Section 18 of Or
dinance No. 12 is amended to
read as follows: On the second
Friday in September of each
year, at the hour of 6:00 p. m.,
all taxes upon which at least
fifty (50) per cent has not been
paid, shall become delinquent.,
and the City Treasurer must col
lect thereon for the use of the
city an additional five (5) per
cent plus interest thereon at
the rate of 12 per cent per an
num. And in the event of the
payment of fifty (50) per cent
of the taxes due on or before the
second Friday in September of
each year, and failure to pay the
remaining fifty (50) per cent,
with interest, on or before the
second Friday in March, at the
hour of 6:00 p. m , then, on the
said last named date, all such
taxes shall become delinquent
and the City Treasurer must
collect thereon for the use of the
city an additional five (5) per
cent, plus interest thereon at the
rate of twelve (12) per cent per
annum.
SECTION 3 This ordinance
shall be published by printing
the same in one publication of
the Kodiak Mirror, and shall
take effect and be in force from
and after its passage and approv- i
al
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