Kenai Peninsula Borough |
Code of Ordinances |
Title 5. REVENUE AND FINANCE |
Chapter 5.12. REAL PROPERTY AND PERSONAL PROPERTY TAXES |
§ 5.12.065. Certification of assessment roll—Supplementary assessments—Establishment of levy.
A.
Upon completion of the board of equalization hearings, the assessor shall enter the assessment changes made by the board decisions on the assessment roll. Except for supplementary assessments, the assessor shall certify the final assessment roll by June 1, and shall immediately thereafter notify each city in the borough authorized to levy a tax of the total assessed value for the city. Each city in the borough authorized to levy a tax shall immediately notify the borough clerk of the rate of levy of the tax for city purposes, by delivering a certified copy of the resolution adopted by the city council to the borough clerk.
B.
The assessor shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll.
C.
The assembly shall annually determine the rate of levy before June 15. Public notice of the date at which the rate of levy is to be fixed shall be given.
(Ord. No. 90-12, § 1(part), 1990)