The following terms and phrases whenever used in this chapter shall have the meanings ascribed to them in this section:
"Boats and vessels"
means and includes all boats and vessels under five net tons for which a certificate of number has been granted by the U.S. Coast Guard or which are required to be registered with the U.S. Coast Guard and also shall include all boats and vessels of five or more net tons enrolled, licensed, or registered with the Bureau of Customs, U.S. Treasury Department, but it shall not include any boat or vessel which is so small that the same is not required to be registered with the U.S. Coast Guard or documented by the Bureau of Customs.
"Business property"
means and includes all personal property, inventories and real property as described in this section, which is used for business purposes.
"Personal property"
means and includes all property and rights in property not included within the definition of real property.
"Real property"
means and includes:
1. 
Land itself, whether laid out in lots or otherwise;
2. 
All buildings, structures, improvements, fixtures or whatsoever kind permanently fixed thereon;
3. 
All possessory rights and privileges belonging or in any way appertaining thereto, including possessory rights to tidelands.
"Tangible property"
means property which may be seen, weighed and measured by the physical senses and capable of being possessed. Stocks and bonds shall not be considered tangible property.
"Tract"
means and includes all lands, pieces or parcels of land, which may be separately assessed together with the fixtures and improvements thereon.
(Prior code § 4.07.04)
A. 
The council shall annually by ordinance levy a general property tax for the city.
B. 
The council shall annually by resolution establish the rate of levy on assessed property within the city. The annual rate of levy shall be determined at the first regular meeting of the council after the assessment roll has been certified as complete and delivered to the council.
C. 
The rate of levy shall be determined by district, level of service or criteria set forth by the city council, on all real and personal property on the assessment roll.
D. 
The council shall levy a tax on all boats and vessels of less than five net tons at a rate of five dollars per vessel and on all boats and vessels of five net tons or over, in the amount of fifteen dollars per vessel; provided, however, the owner may elect that the boat or vessel be assessed and taxed according to its full and true value in money.
E. 
The council shall levy a tax on all motorized vehicles at a rate of fifteen dollars per vehicle and on all boat trailers in the amount of five dollars per trailer; provided, however, the owner may elect that the vehicle or trailer be assessed and taxed according to its full and true value in money.
F. 
As empowered by Alaska Statutes 29.45.090, the council shall establish a tax rate of not more than three percent of the assessed valuation of property within the city.
(Prior code § 4.07.01; Ord. 1989-6 § 2; amended during 1993 codification; Ord. 2007-5 § 2)
All property within the corporate limits of the city, both real and personal of every nature, not exempt under the laws of the United States or the state of Alaska, or the ordinances of this city is subject to taxation for municipal purposes.
(Prior code § 4.07.02)
A. 
The following property is exempt from general taxation:
1. 
Municipal, state or federally owned property, except that private leaseholds, contracts, or other interest in the property shall be taxable to the extent of those interests;
2. 
All clothing and household goods of a family or householder;
3. 
Property used exclusively for nonprofit religious, charitable, cemetery, hospital or educational purposes;
4. 
Property of a non-business organization composed entirely of persons with ninety days or more of active services in the Armed Forces of the United States whose condition of services and separation were other than dishonorable, or the property if the auxiliary or such organization;
5. 
Money on deposit;
6. 
The real property of certain residents of the state to the extent and subject to the conditions provided in subsection (E) of this section;
7. 
Real property or an interest in real property that is exempt under 43 U.S.C. § 1620(d) as amended.
B. 
Property used exclusively for religious purposes includes the following property owned by a religious organization:
1. 
The resident of the pastor, priest, rabbi, minister or religious order of a recognized religious organization;
2. 
A structure, its furniture and its fixtures used solely for public worship, charitable purposes, religious education or a nonprofit hospital;
3. 
Lots supporting and adjacent to a structure or residence mentioned in subsections (B)(1) and (B)(2) of this section which are necessary to convenient use;
4. 
Lots required by local ordinance for parking near a structure defined in subsection (B)(2) of this section.
C. 
Property described in subsection A or B of this section from which income is derived is exempt only if that income is solely from use of the property by nonprofit religious, charitable, hospital, or educational groups from classroom space.
D. 
Laws exempting certain property from execution under the Alaska Code of Civil Procedure (Alaska Statues Title 09, et seq.) do not exempt the property from taxes levied and collected by municipalities.
E. 
The real property owned and occupied as the primary residence and permanent place of abode by (1) resident sixty-five years of age or older; (2) disabled veteran; or (3) resident at least sixty years old who is the widow or widower of a person who qualified for an exemption under (1) or (2) of this subsection, is exempt from taxation on the first one hundred fifty thousand dollars of the assessed value of the real property. A disabled veteran shall be one qualified under the definition in Alaska Statutes 29.45.030(i)(1). A municipality may, in case of hardship, provide for exemption beyond the first one hundred fifty thousand dollars of assessed value in accordance with regulations of the department. Only one exemption may be granted for the same property and, if two or more persons are eligible for an exemption for the same property, the parties shall decide between or among themselves who is to receive the benefit of the exemption. Real property may not be exempted under this subsection if the assessor determines, after notice and hearing to the parties, that the property was conveyed to the applicant primarily for the purpose of obtaining the exemption. The determination of the assessor may be appealed under Alaska Statutes Sections 44.62.560 and 44.62.570.
F. 
No exemption may be granted except upon written application for the exemption on a form prescribed by the state assessor for use by local assessors. The claimant must file the application no later than January 15th of the assessment year for which the exemption is sought and must file a separate application for each assessment year in which the exemption is sought. If an application is filed within the required time and is approved by the assessor, the assessor shall allow an exemption in accordance with the provisions of this section. The assessor may at any time require proof in the form he or she considers necessary to validate the right and amount of an exemption claimed under this section.
G. 
The state of Alaska shall reimburse the city for the real property tax revenues lost to it by the operation of subsection E of this section.
H. 
In subsections E through G of this section the term "real property" includes, but is not limited to, mobilehomes, whether classified as real or personal property for municipal tax purposes.
(Prior code § 4.07.03; Ord. 1992-17 § 2)
During the month of November of each year, the city council shall appoint an assessor, to serve until December 1st of the following year, who is directed to perform the duties of assessor set forth in this chapter and Alaska State Statutes and such other duties as the council from time to time may direct. In the absence of a contracted assessor hired by the city council to reassess the city, the city clerk shall be empowered to act as local assessor for the city for the purposes of carrying out the duties specified in this chapter.
(Prior code § 4.07.05)
A. 
Manner of Listing Property. The assessor shall complete the listing of all real and personal property, subject to taxation, within the limits of the corporation before March 31st of each year. The listing of all taxable property may be made upon permanent separate ledger cards which will be the combined assessment roll and tax ledger. Real property shall be assessed to the owner of record as shown in the re cords of the recorder for the recording district; provided, however, that any other person having an interest in the property may be listed on the assessment records with the owner. The person in whose name any property is listed as owner thereof shall be conclusively presumed to be the owner of record. If the owner of land is unknown, such 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.
B. 
Description of Real Property. The assessor may list real property located in a subdivision by lot and block or tract description, and unsubdivided property by and according to the land office section and township survey description; by describing the boundaries of the property; by reference to the book and page of the records of the recorder where the description may be found; by tax lot number referring to a public record kept by the assessor of descriptions of real property; or by any other description capable of being made certain. Initial letters, abbreviations, fractions and exponents to designate the township, range, section or part of a section, or the number of a lot or block, or a distance, course, bearing or direction, may be used in a description of real property.
C. 
Investigation.
1. 
The assessor shall not be bound to accept as correct the return made by any person, but if he or she thinks it necessary or expedient, or if he or she suspects that a person who has not made a return has property subject to taxation, he or she shall make an independent investigation as to the property of that person and may make his or her own valuation and assessment of the taxable amount thereof, which shall be prima facie evidence for all legal purposes and proceedings.
2. 
For investigation, the assessor or his or her agent may enter any premises during reasonable hours and may examine property on the premises. He or she may examine all property records involved. A person shall, upon request, furnish to the assessor or his or her agent every facility and assistance for the purposes of the investigation. If refused entry, the assessor may seek a court order to compel entry.
3. 
An assessor may examine a person on oath. Upon request, the person shall present him or herself for examination by the assessor.
D. 
Listing of Boats and Vessels. The assessor shall list all boats and vessels which are subject to registration with the U.S. Coast Guard or subject to their net tonnage unless the owner elects to have the same assessed according to their full and true value.
E. 
Content of Assessment Roll. The assessor shall prepare an annual assessment roll in duplicate, after consideration of all returns made to him or her pursuant to this chapter, and after careful inquiry from such sources as he or she may deem reliable. On the roll he or she shall enter the following particulars:
1. 
The names and last known addresses of all persons with property liable to assessment and taxation;
2. 
A description of all taxable property;
3. 
The assessed value, quantity or amount of the property;
4. 
The arrears of taxes, if any, owning by any persons.
F. 
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.
G. 
Completion of Assessment Roll. After the hearings held by the board of equalization are concluded, the assessor shall complete the annual assessment roll, at a time to be determined by the council, which shall be based on values as of January 1st immediately preceding, and he or she shall certify the same.
H. 
Supplementary Assessment Rolls. Such supplementary assessment rolls shall be prepared and certified as may be necessary or expedient. All the duties imposed upon the assessor with respect to the annual assessment roll and all provisions of this chapter relating to assessment rolls shall, so far as applicable, apply to supplementary assessment rolls.
I. 
Entry of Changes by Assessor. The assessor shall enter changes authorized and approved by the board and certified to by the city clerk upon his or her records and no assessed valuation shall thereafter be changed.
J. 
Delivery of Assessment Rolls to Council. When the final assessment records have been completed by the assessor as herein provided the assessor shall deliver to the council a statement of the total assessed valuation of all real and personal property within the city.
(Prior code § 4.07.06)
The assessor shall assess property at its full and true value as of January 1st of the assessment year, except boats and vessels; provided, however, that if the owner of a boat or vessel desires the same to be taxed on its full and true value, the property shall be assessed according to its full and true value in money. The "full and true value" is the estimated price which the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer both conversant with the property and with prevailing general price levels.
(Prior code § 4.07.07)
A. 
Report of Property Acquisition by Owner. Every person, partnership, association, corporation or other entity who acquires ownership in or possession of any real property located within the city, or of the following types of personal property located within the city: boats and movable construction or logging equipment of a value of more than five hundred dollars, is required to register such acquisition with the city clerk on forms supplied for that purpose within thirty days after such acquisition.
B. 
Submission of Tax Forms.
1. 
By no later than March 15th of each year, every person shall submit to the assessor on forms provided by the assessor a return of any business property subject to taxation owned by him or her, or in which he or she has an interest, and of the property held or controlled by him or her in a representative capacity, in the manner prescribed in this chapter, which return shall be based upon property values existing as of January 1st in the same year. No extension of time for filing may be granted.
2. 
By no later than the last day of February of each year, every person shall submit to the assessor a return of any property, other than business property, subject to taxation owned by him or her, or in which he or she has an interest, and of such property held or controlled by him or her in a representative capacity, in the manner prescribed in this chapter, which return shall be based upon property values existing as of January 1st in the same year. Any person owning a boat or vessel and desiring the same to be taxed at a rate determined by its tonnage rather than its full and true value, may state the net tonnage of the boat or vessel rather than its full and true value in money. For good cause shown, extension of time for filing may be granted.
C. 
Contents of Tax Forms.
1. 
The person making the return in every case shall state an address to which all notices required to be given to him or her under this chapter may be mailed or delivered.
2. 
The returns shall show the nature, description and true value of the property and the place where the property is situated and the return shall be in such form and include such additional information as the city council may prescribe, and shall be signed and verified by the person liable for same or his, her or its authorized agent or representative.
3. 
In addition, the person making the return shall give the name or names of any person or persons to whom he or she conveyed property during the previous year and a brief description of the property so conveyed sufficient to identify it on the tax records.
D. 
Additional Information. The assessor may, by notice in writing to any person by whom a return has been made, require from him or her a further return containing additional details and more explicit particulars and upon receipt of the notice, that person shall comply fully with its requirements within thirty days.
E. 
Penalty for Failure to Comply. Failure to file assessment return as required and within the time provided above or refusal to give other information as required herein shall be a misdemeanor and, upon conviction, shall subject the violator to a fine of not more than three hundred dollars or by imprisonment for not more than thirty days, or by both such fine and imprisonment. Each act of violation and every day upon which any violation shall occur shall constitute a separate offense.
(Prior code § 4.07.08; Ord. 1990-8 § 2)
A. 
Notice Mailed to Property Owners. The assessor shall give to every person named in the assessment roll a notice of assessment. 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 or her address as last 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 date on which the notice is mailed or is delivered shall be deemed to be on the date on which the notice is given for the purposes of this chapter.
B. 
Notice Published or Posted. When all valuation notices have been mailed, the assessor shall cause to be published in a newspaper of general circulation which is published in the city at least once each week for two successive weeks a notice that the assessment rolls have been completed. In the event no newspaper of general circulation is published in the city, the assessor shall cause such notice to be posted at three public places for a period of two weeks. Such notice shall state when and where the equalization hearings shall be held, as determined by the council.
C. 
Form of Notice. The notice shall show the assessed value of each tract assessed. On the back of each assessment notice shall be printed a brief summary for the information of the taxpayer of the dates when the taxes are payable, delinquent, and subject to interest and penalty, dates when the board will sit for equalization purposes and any other particulars specified by the council.
D. 
Duty to Call Attention to Errors. It shall be the duty of every person receiving a notice of assessment to advise the assessor of any error or omission he or she may have observed in the assessment of his or her property, in order that the assessor may correct the same.
(Prior code § 4.07.09)
A. 
Council to Sit as Board of Equalization. The city council of the city of Pelican shall sit as the board of equalization and continue to meet as such board, adjourning from day to day until it shall complete the revision and equalization of the assessments for the current year. The board shall complete its work not later than June 30th of each year.
B. 
The purpose of the board of equalization is to examine the assessment roll, to equalize and revise the assessment for the current year where the council considers it necessary, and to hear complaints and protests on the part of taxpayers or owners of property assessed.
C. 
Powers and Duties.
1. 
The council sitting as the board has the power and the duty to raise or lower the valuation of any property, real or personal, which they consider in any way in error and to add to the assessment list any and all parcels of real property they find have been omitted and to place a fair, just and correct valuation thereon and to assess them, and equalize the assessment. Assessment and equalization of the board has the same effect as though the property had been originally assessed by the assessor.
2. 
The council sitting as a board of equalization shall have the full power, and it shall be the duty of the board:
a. 
To raise or lower the valuation of any property, real or personal, which may be deemed unequally or unfairly assessed or otherwise in error;
b. 
To add to the assessment list any and all parcels of real property and any and all tangible personal property which they may find to have been unfairly omitted from such list:
i. 
To place a fair, just and correct valuation thereon,
ii. 
To assess the same, and equalize such assessment;
c. 
Such assessment and equalization of the board shall have the same effect as though such property had been originally assessed by the duly appointed assessor;
d. 
Board to Send Additional Notices. If it appears to the board of equalization that there are overcharges or errors or invalidates in the assessment roll, or in any of the proceedings leading up to or after the preparation of the roll, and there is no appeal before the board, or if the name of a person is ordered by the board to be entered in the assessment roll, by way of addition or substitution, for the purpose of assessment, the board shall require the assessor to mail the notice of assessment to that person or his or her agent giving him or her at least thirty days from the date of the mailing within which to appeal to the board against the assessment.
(Prior code § 4.07.10; Ord. 1992-19 § 2; Ord. 2001-6 § 2)
The clerk of the council shall be ex officio clerk of the board of equalization. She or he or she shall record in the minutes of the meeting all proceedings before the board, the names of all persons protecting assessments, all changes, revisions, corrections and other matters relating to claims or adjustments. Within three days following the final hearings of the board, the clerk shall transmit to the assessor all corrections, revision, or changes authorized and approved by the board of equalization.
(Prior code § 4.07.11)
A. 
Any person who receives notice or whose name appears on the assessment roll may appeal to the board with respect to any alleged error in the valuation overcharge, omission or neglect of the assessor not adjusted to the taxpayer's satisfaction.
B. 
Notice of appeal, in writing, specifying the grounds for appeal, shall be filed with the assessor within thirty days after the date on which the assessor's notice of assessment was mailed to the person appealing. 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.
C. 
Upon receipt of the notice of appeal, the assessor shall make a record of the same in such form as the council may direct, which record shall contain all of the information shown on the assessment roll in respect to the subject matter of the appeal, and the assessor shall place the same before the board from time to time as may be required by the board.
D. 
The board shall cause a notice of the sitting 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.
E. 
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 and render its decision accordingly.
F. 
If any party to whom notice was mailed as set forth in this section fails to appeal, the board may proceed with the hearing in his or her absence.
G. 
The burden of proof in all cases shall be upon the party appealing.
H. 
The only grounds for adjustment is proof of unequal, excessive or improper valuation based on facts which are stated in valid written appeal timely filed or proved at the hearing.
I. 
The board shall certify its actions to the assessor within seven days.
J. 
The assessor shall enter the changes and certify the final assessment roll.
K. 
An appellant may appeal to the superior court for, and is entitled to, trial de novo of the boards action. Either party to the appeal may demand a jury trial.
L. 
The board shall from time to time enter in the appeal record its decision upon appeals brought before it and shall certify to the same.
(Prior code § 4.07.12)
Determination of Rate and Levy of Tax. When the final assessment records are completed by the assessor, the assessor shall deliver to the council a statement of the total assessed valuation of all real and personal property in the city. He or she shall also deliver a statement to the council showing the amount of money which will accrue to the city by reasons of a levy of a tax of five dollars on all boats and vessels of less than five net tons subject to taxation and which come within the definition of boats and vessels mentioned in Section 3.24.010 of this chapter and a statement of the amount of money which will accrue to the city by a levy of a tax of fifteen dollars on all boats and vessels of five net tons or over subject to taxation and which fall within the definition of boats and vessels set forth in Section 3.24.010 of this chapter.
(Prior code § 4.07.13)
At the meeting of the council at which the total assessed valuation is delivered by the assessor, the council shall fix the rate of tax levy and designate the number of mills upon each dollar of value of assessed taxable real and personal property that shall be levied and shall levy the tax accordingly by resolution.
(Prior code § 4.07.14)
When the assessor has levied the taxes, the assessor shall prepare and mail tax statements to the persons listed as the owners on the tax rolls at their address of record, if known. The same shall be mailed within seven days after July 1st of any given year. Tax statements shall specify that the taxes are now due and the date upon which the same shall become delinquent and that unless paid prior to the date of delinquency, penalties and interest shall be added as hereinafter provided.
(Prior code § 4.07.15(a); Ord. 2001-6 § 2)
All taxes levied or collected 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 taxpayers' rights of appeal and to the corrections and amendments made in the rolls.
(Prior code § 4.07.15(b))
An assessment roll as completed and certified by the assessor, and as corrected and certified by the assessor, and as corrected and amended by him or her in conformity with the applicable provisions of this chapter and the Alaska Statutes and the decisions of the board are, except as amended as a result of an appeal to the court, valid and binding on all persons, notwithstanding any defect, error, omission or invalidity in the assessment roll, or proceedings pertaining to the assessment roll.
(Prior code § 4.07.15(c))
All taxes levied in accordance with this chapter shall be due and payable on or before the fifteenth day of October of each year and shall become delinquent at five p.m. on said date. Those taxes paid in full before they become due, will be allowed a five percent discount credit on the total tax paid.
(Prior code § 4.07.16; Ord. 2022-3 § 3)
The clerk of the city is ordered, directed and empowered to collect all taxes for and on behalf of the city and to do and perform each and every act and thing necessary or requisite in the collection of such taxes, and all monies so collected shall be placed in the general fund of the city.
(Prior code § 4.07.17)
A. 
The owner of personal property assessed is personally liable for the amount of taxes assessed against his or her property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the city.
B. 
Real property taxes, together with penalty and interest, are a lien upon the property assessed, and the lien is proper and paramount to all other liens or encumbrances against the property.
(Prior code § 4.07.18)
A. 
If taxes are not paid when due and become delinquent, there is imposed thereon penalty and interest which shall accrue as follows:
1. 
Ten percent per year shall be added as a penalty to all taxes which become delinquent on October 15th of any year and in addition there shall be added interest at ten percent per year on all delinquent taxes, not including penalty, from date of delinquency until paid;
B. 
All payments made for taxes, penalty and interest on any one piece of property shall be credited first to the past due penalty, then to the past due interest, then to the past due taxes and then to the current taxes, in that order.
(Prior code § 4.07.19; Ord. 2022-3 § 4)
Prior to November 30th of each year, the city clerk shall mail, postage prepaid, to all persons whose personal property taxes are delinquent demand for payment of the taxes plus penalty and interest. This shall be the date of mailing of the notice of tax due referred to in Section 3.24.240 of this chapter.
(Prior code § 4.07.20; amended during 1993 codification)
Personal property taxes together with the penalty and interest may be collected, after the same become due, either by distraint or in a personal action brought in the name of the city. Such methods of collection may be used at the discretion of the council. Neither of such methods shall be deemed exclusive remedies.
(Prior code § 4.07.21)
A. 
Persons Subject to Enforcement. If, at any time, a taxpayer is more than six months delinquent in any of the personal property taxes levied or due the city, he or she shall be subject to the enforcement procedures provided for in this section, which are in addition to any other enforcement procedures already provided for and are not exclusive.
B. 
Distraint and Sale Procedure. The lien of personal property taxes and other nonreal taxes may be enforced by distraint and sale of the personal property of the person assessed. The procedure shall be as follows:
1. 
Demand shall be made of the person assessed by sending him or her a notice of the amount of the tax due, the penalty and interest and the total, and notice to the effect that if the taxes and all penalty and interest are not paid by a date certain, which date shall be not less than thirty days from the date of mailing, his or her personal property shall be subject to distraint and sale. The notice shall be sent by certified mail, return receipt requested, or may be served in person with return of the person making service. The notice shall be signed by the city clerk.
2. 
If no payment is made within the time specified or any extension agreed to in writing between the parties, the city clerk shall issue a warrant directed to an enforcement officer of the city to be designated by the mayor, directing him or her to forthwith seize, levy upon, distrain, and sell by auction such personal property of the person assessed as the tax may have been levied upon, and that if the same is not sufficient to satisfy the tax, penalty, interest, costs, and expenses of sale, such warrant may authorize the seizure, levy, distraint and sale of such other personal property of the person against whom the tax was assessed as may be sufficient to satisfy such tax, penalty, interest, costs and expenses of sale.
3. 
No sale of any property may be made without at least fifteen days notice being given of the sale, by posting a notice in three places within the city, and by mailing by certified first class prepaid mail a copy of the notice to the person assessed.
4. 
The sale of such property shall be made at public auction and such personal property shall be sold to the highest bidder for cash. All sales of personal property shall be made at a time of day to be fixed by the city clerk in such notice, and the same shall be fixed between the hours of eight and five p.m. of the day of sale, and the sale may be adjourned by the city clerk from day to day for lack of purchasers or sufficient bids; or if for any valid reason the city clerk is prevented from attending at the time and place set for the sale, the sale may be adjourned and continued from day to day if necessary until all of such personal property has been sold to pay the costs and expenses provided for in this section, and the tax, penalty and interest in full.
C. 
Use of Proceeds. From the proceeds of the sale, which shall convey all the right, title and interest of the person assessed, shall be paid, in the following order, the actual expenses of sale, tax, penalty, interest, and other costs including attorney's fees.
D. 
Schedule of Costs. The following shall be the schedule of costs and attorney's fees:
1. 
If redemption is made prior to sale:
a. 
Actual costs of seizing and preserving the property,
b. 
Actual costs of publication and giving notice,
c. 
Attorney's fees in the amount of twenty percent of the first one hundred dollars, but with a minimum of ten dollars, fifteen percent of the next five hundred dollars, and ten percent thereafter;
2. 
If no redemption is made and the property sold:
a. 
All the costs stated next above plus any actual accruing costs,
b. 
Attorney's fees in addition to those stated of fifteen percent of the first one hundred dollars but with a minimum of ten dollars, five percent of the balance.
E. 
Use of Remaining Sums. Any remaining sums shall be returned to the person assessed, or if not claimed within six months become the property of the city.
F. 
City Clerk to Preserve Records. The city clerk shall thereupon apply the proceeds of the sale in the manner set forth in this section, and shall keep a record of all such sales and all such proceedings, and shall keep on file the returns of the city clerk relating thereto, and in all cases of sale of personal property, he or she shall, if requested, give the purchaser a bill of sale on behalf of the city under his or her hand.
(Prior code § 4.07.22; Ord. 1992-18 § 2)
A. 
If the tax on real property is not paid when due, the council may enforce the lien of the tax by the sale of the property assessed, after foreclosure in the special proceeding provided for in this chapter by order of the proper court.
B. 
If the tax on a leasehold interest in tax exempt property is not paid when due, the city may enforce the tax by a personal action against the delinquent taxpayer brought in the proper court, in addition to other remedies available to the city to enforce the lien.
(Prior code § 4.07.24)
All tracts of land within the city on the assessment roll on which the taxes are one or more years delinquent shall be subject to tax sale as prescribed in this chapter and the city attorney is instructed to proceed accordingly.
(Prior code § 4.07.25)
A. 
The delinquent tax roll shall be in duplicate and shall show therein:
1. 
The name of the persons appearing in the latest tax roll;
2. 
The list shall be arranged in alphabetical order as to the last name and shall include:
a. 
The last known owner,
b. 
The property description as stated on the assessment roll,
c. 
Years and amounts of delinquency,
d. 
Penalty and interest due,
e. 
A statement that the list is available for public inspection at the clerk's office,
f. 
A statement that the list has been presented to the superior court with a petition for judgment and decree.
B. 
Completion of the requirements of subsection A of this section constitutes and has the same force and effect as the filing of an individual and separate complaint and service of summons to foreclose a lien against each property described on the foreclosure list.
C. 
The roll so made up shall be known as the foreclosure list of the city for the year in which the same is made up. The original foreclosure list shall be filed with the city clerk and remain open to inspection of the public. After the completion of the foreclosure list, the city clerk shall, under the direction of the council, cause to be published in three separate public places within the city, a notice under the hand of the city clerk setting forth that the foreclosure list of real property for the year, naming it, has been completed and is open for public inspection at the office of the city clerk; and that on a certain day not less than thirty days after the publication, or posting as the case may be, presented to the proper court for judgment and order of sale.
D. 
On the day designated in the publication notices, a certified copy of the foreclosure list, together with a petition for judgment, shall be presented to the court.
(Prior code § 4.07.26; amended during 1993 codification)
On the day designated in the notice provided for in Section 3.24.280(C) of this chapter, a certified copy of the foreclosure list, together with a petition for judgment, shall be presented to the proper court. Notice of the foreclosure proceeding shall be given by four weekly publications of the foreclosure list in a newspaper of general circulation within the city or, if there is no such newspaper, by posting in three separate public places within the city. The first publication shall be made on the day of the filing of the list and petition. In addition, for each tract on the foreclosure list, a notice shall be sent by registered mail or certified mail, postage prepaid, to the last known owner of the property as his or her name and address appear on the list. The notice shall advise of the foreclosure proceeding and describe the tract and amount due as stated on the list.
(Prior code § 4.07.27(a))
A. 
During the time of the publication or posting of the foreclosure list and up to the time of sale, any person showing ownership or having an interest in the property may make payment on any piece or tract set forth therein, together with the penalty and interest and proportionate share of the costs of publication and foreclosure; and the city clerk, or other officer, shall make proper notation of such payment on both the original delinquent tax roll and foreclosure list.
B. 
On receipt of the delinquent tax payments as to a particular property any time one week prior to the filing of the foreclosure list and petition, the assessor shall remove the property from both the list and the petition.
(Prior code § 4.07.27(b))
A mortgagee or other holder of a recorded lien on real property may file with the city clerk a request that notice of any foreclosure list including such real property be given to such mortgagee or other lienholder. The request shall contain the name and address of the person filing it, the description of the property, the name of the owner or reputed owner thereof, and the date of expiration of the mortgage or lien, unless a further request therefor is filed. If the mortgagee or lienholder furnishes a duplicate form of request for notice, the city clerk shall certify thereon to the filing and return the duplicate to the person making the request. Whenever any property described in the request for notice is included in a foreclosure list, the city clerk shall send by registered mail written notice thereof to the mortgagee or other lienholder. At the time of mailing the notice, the city clerk shall note that fact in ink in the latest tax roll in prima facie evidence that the notice was mailed. Where the same mortgagee or lienholder has filed requests for notices on two or more properties included in the foreclosure list, one notice may be issued covering all such properties.
(Prior code § 4.07.27(c))
A. 
Foreclosure Proceedings—General. One general proceeding shall be brought on the part of the city to foreclose the tax liens against each of the properties included in the foreclosure list. The person whose name appears in the latest tax roll as the owner of any property therein described shall be considered and traced as the owner of the property. Each such proceeding shall be a proceeding in rem against the property itself. If in any tax roll, it appears that the owner of any property is unknown, then such property shall be proceeded against as belonging to an unknown owner. Tax foreclosure proceedings under this chapter shall be given priority over all other civil proceedings.
B. 
Costs. The costs of publication of the foreclosure list and of the tax foreclosure proceedings shall be taxed by the clerk of the court and paid by the city, but the same shall be apportioned by the clerk of the court to the several tracts ordered sold so that each tract will bear its proportionate share of such costs and the same shall thereafter be a charge against the tract to which it is proportioned.
C. 
Petition for Judgment and Decree Foreclosing Liens. On the day of the first publication, a certified copy of the foreclosure list shall be presented to the proper court, together with a petition praying for a judgment and decree foreclosing the tax liens.
D. 
Answer and Defense by Person Interested—Hearing of Evidence. Within thirty days after the filing of the petition, any person owning or having any legal or equitable interest in or a lien upon any tract listed in the foreclosure list may file an answer and defense to the petition for judgment and decree. Such answer shall be in writing and specify the grounds of objection to the assessment or tax on the particular tract described in such answer and the court in a summary manner will hear and determine such objection and render such decision thereon as may be legal and just. At such hearing, the foreclosure list shall be prima facie evidence of the regularity and legality of the assessment and levy of the tax and that the same is unpaid, and no objection to the manner of the assessment and levy of the tax or any of the subsequent proceedings shall be entertained by the court which does not affect the substantial rights of the party interposing the objection.
(Prior code § 4.07.28)
The court shall in a proper case give judgment and decree that the tax liens be foreclosed. It is a several judgment against and a lien on each parcel.
(Prior code § 4.07.29)
A. 
Foreclosed properties are transferred to the city for the lien amount. When answers are filed, the court may enter judgment against and order the transfer to the city of all other properties on the list pending determination of the matters in controversy. The court shall hear and determine the issues raised by the complaint and answers in the same manner and under the same rules as it hears and determines others actions.
B. 
The court clerk shall deliver a certified copy of the judgment and decree to the city clerk. The certified judgment and decree constitutes a transfer to the city.
C. 
The judgment and decree stops objections to it which could have been presented before a judgment and decree.
D. 
Appeal from a judgment and decree of foreclosure or from a final order in the proceedings may be taken in the manner provided for appeals in civil actions.
(Prior code § 4.07.30)
A. 
Properties transferred to the city are held by the city for at least one year. During the redemption period a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest and costs. Property redeemed is subject to all taxes, assessments, liens and claims as though it had continued in private ownership. Only the amount applicable under the judgment and decree must be paid in order to redeem the property.
B. 
A person holding a mortgage or other lien of record conveying a part only of a parcel of real property included in the judgment and decree of foreclosure may redeem that part by paying the proportionate amount applicable under the judgment and decree.
(Prior code § 4.07.31)
Receipt of redemption money by the city clerk releases all claims of the city to the property. The city clerk shall record the redemption and issue a certificate containing a property description, the redemption amount, and the dates of judgment and decree of foreclosure. The city clerk shall file the certificate with the order and collect the recording fee from the person redeeming at the time of redemption. The court clerk shall file the certificate as part of the judgment roll.
(Prior code § 4.07.32)
If a property included in a foreclosure list is removed after payment of delinquencies or redemption by another lienholder, the payment represented by receipt for payment constitutes an additional lien on the property, collectible by the lienholder in the same manner as the original lien.
(Prior code § 4.07.33)
Foreclosure does not affect the former owner's right to possession during the redemption period. In the event that waste is committed by the former owner, or by anyone acting under his or her permission or control, the city may declare an immediate forfeiture of the right to possession.
(Prior code § 4.07.34)
Not earlier than thirty days before the expiration of the redemption period, the city clerk shall publish a redemption period expiration notice. The notice shall contain the date of judgment, the date of expiration of the period of redemption and a warning to the effect that all properties ordered sold under the judgment, unless redeemed, shall be deeded to the city immediately on expiration of the period of redemption and that every right or interest of any person in the properties will be forfeited forever to the city. The notice is published once a week for four consecutive weeks in a newspaper of general circulation distributed within the city. If there is no newspaper of general circulation distributed within the city, the notice is posted in three separate places for at least four consecutive weeks. The notice shall be sent by certified mail to each record owner of property against whom a judgment of foreclosure has been taken. The notice shall be mailed to the property owner at the last address of record. The right of redemption shall expire thirty days after the date of the first publication notice.
(Prior code § 4.07.35)
A. 
Unredeemed properties within the city are deeded to the city subject to the payment by the city of unpaid taxes and costs of foreclosure levied against the property before foreclosure. The deed shall be recorded in the recording district in which the property is located.
B. 
Conveyance gives the city clear title except for prior recorded liens of the United States and the state.
C. 
If unredeemed property lies within the city and if the city has no immediate public use for the property, but the borough does have an immediate public use, the city shall deed the property to the borough. If unredeemed property lies within the borough outside the city and if the borough does not have an immediate public use for the property, but the city does have an immediate public use, the borough shall deed the property to the city.
D. 
No deed is invalid for irregularities, omissions, or defects unless the former owner has been misled to his or her injury. After two years from the date of the deed, its validity is conclusively presumed and any claim of the former owner is forever barred.
(Prior code § 4.07.36)
Tax foreclosed properties conveyed to the city by tax foreclosure may be sold. Before the same of any property held for a public purpose, the council by ordinance shall determine that the public need no longer exists.
(Prior code § 4.07.37)
A. 
The record owner at the time of tax foreclosure of property acquired by the city, or his or her assigns, may, at any time before the sale or contract of sale of the tax—foreclosed property by the city, repurchase the property. The city shall sell the property for the full amount applicable to the property under the judgment and decree, with interest at the rate of eight percent per year from the date of entry of the judgment of foreclosure to the date of repurchase, together with delinquent taxes assessed and levied as though it had continued in private ownership.
B. 
After termination of the right of redemption, there is no right to repurchase property held for, or devoted to, a public purpose.
(Prior code § 4.07.38)
If the city holds or takes title to tax-foreclosed property for a public purpose, the city shall satisfy unpaid taxes and assessment against the property held by other municipalities, with accrued interest but without penalty. If the amount required to satisfy the unpaid taxes and assessments exceeds the assessed valuation of the property, the city shall pay the other municipalities the assessed valuation, which shall be divided between the other municipalities in proportion to their respective taxes and assessments against the property at the time of foreclosure.
(Prior code § 4.07.39)
A. 
If a taxpayer pays taxes under protest, he or she may bring suit in the superior court against the recovery of the taxes. If judgment for recovery is given against the city, the city shall refund the amount of the taxes to the taxpayer with interest at eight percent from the date of payment plus costs.
B. 
If, in payment of taxes legally imposed, a remittance by a taxpayer through error or otherwise exceeds the amount due, and the city, on audit of the account in question, is satisfied that this is the case, the city shall refund the excess to the taxpayer with interest at eight percent from the date of payment. A claim for refund filed after one year of the due date of the tax is forever barred.
(Prior code § 4.07.40)
The word "tax" as used in this chapter shall apply to special assessment for improvements as authorized by the city, and both such delinquent special assessments as well as delinquent general taxes may be included in the same delinquent tax roll and in the foreclosure list, but, when so included, shall be stated separately and the penalties and interest due on each shall also be stated separately.
(Prior code § 4.07.41)