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Kenai Peninsula Borough |
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Code of Ordinances |
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Title 5. REVENUE AND FINANCE |
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Chapter 5.12. REAL PROPERTY AND PERSONAL PROPERTY TAXES |
| § 5.12.010. Levied—Amount—Statutory authority. |
| § 5.12.020. Procedures—Statutory authority. |
| § 5.12.030. Assessment roll. |
| § 5.12.035. Notice of assessment. |
| § 5.12.040. Corrections—Valuation and tax exemption disputes—Administrative adjustment meeting. |
| § 5.12.042. Correction—Manifest clerical errors. |
| § 5.12.045. Tax exemption appeal procedure. |
| § 5.12.050. Valuation and flat tax appeal procedure. |
| § 5.12.052. Board of equalization. |
| § 5.12.055. Record—Discovery—Motions—Written presentation—On appeal. |
| § 5.12.060. Board of equalization procedure. |
| § 5.12.065. Certification of assessment roll—Supplementary assessments—Establishment of levy. |
| § 5.12.070. Tax statements—Date for mailing. |
| § 5.12.080. Taxes—Payments due and delinquent when—Delinquency penalties. |
| § 5.12.085. Method of determining the full and true value of property that qualifies for a low-income housing credit under 26 USC 42. |
| § 5.12.090. Method of determining the full and true value of contaminated property. |
| § 5.12.100. Real property tax—Exemptions—Community purposes property—Conditions. |
| § 5.12.101. Real property tax—Exemptions—Residential renewable energy systems. |
| § 5.12.105. Real property tax—Exemptions—Senior citizens, disabled veterans and surviving spouses thereof. |
| § 5.12.110. Real property tax—Exemptions—Disabled residents—Conditions. |
| § 5.12.111. Real property tax and affixed personal property tax—Exemptions—Harvesting insect infested timber resources. |
| § 5.12.112. Real property tax—Exemptions—Anadromous stream habitat protection area. |
| § 5.12.113. Real property tax—Exemptions—Volunteer firefighters and providers of emergency medical services. |
| § 5.12.114. Real property tax—Exemptions—Disaster damage. |
| § 5.12.115. Real property tax—Exemptions—Residential real property. |
| § 5.12.116. Economic development property exemption. |
| § 5.12.117. Real property tax—Exemptions—False representations prohibited—Penalties. |
| § 5.12.119. Real property tax—Exemptions—Borough mayor—Authority to grant extensions of time—Approve TAR—Changes in exempt status—Hearing. |
| § 5.12.120. Personal property tax—Levied—Amount—Statutory authority. |
| § 5.12.125. Personal property tax—Exemptions—First $100,000.00. |
| § 5.12.130. Personal property tax—Exemptions—Household effects. |
| § 5.12.140. Personal property tax—Declaration forms distributed when. |
| § 5.12.150. Personal property tax—Assessments—Boats—Repair exemption—Appeal. |
| § 5.12.155. Personal property tax-Assessments—Aircraft—Appeal. |
| § 5.12.160. Personal property tax—Mobile homes—Classified as real property—Property tax collection. |
| § 5.12.170. Personal property tax—Assessments—Business inventories. |
| § 5.12.175. Personal property tax—Business inventory held for resale exempt. |
| § 5.12.180. Personal property tax—Returns—Filing required when. |
| § 5.12.190. Personal property tax—Returns—Penalty for late filing or failure to file—Extensions granted when. |
| § 5.12.210. Personal property tax—False statement or failure to file—Penalty. |
| § 5.12.220. Personal property tax—Assessment, levy and collection procedures—Authority. |
| § 5.12.240. Personal property tax—Collection enforcement procedures—Distraint and sale when. |
| § 5.12.245. Personal property tax—Annual motor vehicle registration tax—Levy—Distribution. |
| § 5.12.250. Other taxes and tax liens—Levy to meet debt or natural disaster authorized when. |
| § 5.12.260. Other taxes and tax liens—Tax liens—Foreclosure list—Preparation—Publication and notice required. |
| § 5.12.270. Other taxes and tax liens—Property interests subject to tax foreclosure. |
| § 5.12.290. Other taxes and tax liens—Tax liens—Property sold to borough—Holding period required. |
| § 5.12.295. Application of property tax payments. |
| § 5.12.300. Dispositions of tax foreclosed property. |
| § 5.12.310. Foreclosed lands retained for a public purpose—Classification. |
| § 5.12.320. Foreclosed lands for sale—Disposal procedure. |
| § 5.12.340. Other taxes and tax liens—Tax liens—Sale lands—Disposition of proceeds. |
| § 5.12.350. Other taxes and tax liens—Tax liens—Enforcement on personal property—Procedures—Borough attorney authority. |
| § 5.12.360. Other taxes and tax liens—Tax liens—Enforcement on personal property—Disposition of proceeds. |
| § 5.12.380. Other taxes and tax liens—Exemption—False representations prohibited—Penalties. |