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Borough of Bristol Bay, AK
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Municipal Code
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Title 3 Revenue and Finance
Title 3
Revenue and Finance
For statutory provisions concerning municipal assessment and taxation, see AS
29.52.010
et seq.; for provisions concerning municipal debt, see AS
29.58.010
et seq.
Chapter 3.04
FISCAL, BUDGET AND AUDIT PROCEDURES
§ 3.04.010
Fiscal year – Annual budget and capital program – Adoption procedure.
§ 3.04.020
Appropriations – Expenditure restrictions – Transfer of funds.
§ 3.04.030
Annual budget – Appropriations – Ordinance required when.
§ 3.04.040
Annual audit – Procedure.
§ 3.04.050
Interest earned on investments.
§ 3.04.060
Writing off bad debt – Procedures.
Chapter 3.08
PROPERTY TAX – GENERAL PROVISIONS – ASSESSMENT
§ 3.08.010
Definitions.
§ 3.08.020
Authorized – Rate restriction – Enforcement.
§ 3.08.030
Exemptions designated.
§ 3.08.040
Property used exclusively for religious purposes.
§ 3.08.050
Rental property not exempt – Exception.
§ 3.08.060
Levy and sale exemptions not applicable to tax collection.
§ 3.08.070
Taxable property designated.
§ 3.08.080
Liability on leased or loaned property – Enforcement.
§ 3.08.090
Rate, equalization date, delinquent date – Fixation procedure.
§ 3.08.100
Exemptions – Residential real property.
§ 3.08.105
Exemptions – Residential real property – Senior citizen/disabled veteran.
§ 3.08.110
Exemptions – Filinq deadline.
§ 3.08.120
Assessor – Appointment – Duties.
§ 3.08.130
Assessment – Method designated.
§ 3.08.140
Tax roll – Listed in name of owner – Exception.
§ 3.08.150
Tax roll – Deadline – Supplemental tax roll-Procedure – Error not to invalidate.
§ 3.08.160
Tax roll – Property description.
§ 3.08.170
Personal property return – Required – Contents – Procedure.
§ 3.08.180
Inspection for valuation and assessment authorized – Procedure.
§ 3.08.190
Personal property return – Confidential – Exceptions – Violation – Penalty.
§ 3.08.200
Assessment roll – Contents.
§ 3.08.210
Assessment roll – Notice – Required – Contents – Delivery procedure.
§ 3.08.220
Assessment roll – Notice – Publication procedure and contents.
§ 3.08.230
Assessment roll – Correction of errors and omissions.
§ 3.08.240
Assessment roll – Appeal when – Notice procedure.
§ 3.08.250
Notice of appeal – Filing – Contents – Time limit – Exception.
§ 3.08.260
Notice of appeal – Assessor to keep records and send notices.
§ 3.08.270
Appeal hearing procedure.
§ 3.08.280
Assessment roll – Changes – Completion.
§ 3.08.290
Board of equalization – Clerk – Duties.
§ 3.08.300
Assessment roll to be basis for tax levying.
§ 3.08.310
Appeal to superior court – Restriction.
§ 3.08.320
Assessment roll – Supplementary – Same provisions apply – Exception.
§ 3.08.330
Assessment roll – Delivery to assembly.
§ 3.08.340
Assessment roll – Valid and binding on all persons – Exceptions.
§ 3.08.350
Tax rate determination – Statement – Payment – Delinquency – Penalty.
§ 3.08.360
Violation – Penalty.
Chapter 3.12
PROPERTY TAX – DELINQUENT TAXES, LIENS AND FORECLOSURES
§ 3.12.010
Delinquent real property tax collection methods.
§ 3.12.020
Foreclosure list – Presentation – Publication – Mailing.
§ 3.12.030
Foreclosure list – Form and contents.
§ 3.12.040
Foreclosure list – Deemed complaint and service of summons when.
§ 3.12.050
Clearing delinquencies.
§ 3.12.060
List mailed to lienholder upon request.
§ 3.12.070
General foreclosure procedure.
§ 3.12.080
Foreclosure list – Answer and objection – Time limit.
§ 3.12.090
Judgment.
§ 3.12.100
Transfer to borough of foreclosed properties – Hearing.
§ 3.12.110
Judgment and decree – Delivery to borough clerk – Constitutes transfer.
§ 3.12.120
Judgment and decree – Stops objections.
§ 3.12.130
Judgment and decree – Appeal.
§ 3.12.140
Redemption period – Redeemed property subject to taxes, assessments, liens.
§ 3.12.150
Redemption of partial holdings.
§ 3.12.160
Redemption procedure.
§ 3.12.170
Redemption by another lienholder to constitute additional lien.
§ 3.12.180
Possession during redemption period.
§ 3.12.190
Redemption period – Expiration notice – Posting and mailing.
§ 3.12.200
Unredeemed properties deeded to borough.
§ 3.12.210
Conveyance to give clear title – Exception.
§ 3.12.220
Deed not to be invalidated by defects – Presumed valid when.
§ 3.12.230
Sale of foreclosed properties permitted when.
§ 3.12.240
Repurchase by record owner.
§ 3.12.250
Termination of right to repurchase property devoted to public purpose.
§ 3.12.260
Disposition of proceeds of tax sale.
§ 3.12.270
Payment of taxes upon public utilization.
§ 3.12.280
Enforcement of personal property tax liens.
Chapter 3.14
REGISTRATION AND TAXATION OF AIRCRAFT
§ 3.14.010
Definitions.
§ 3.14.020
Aircraft registration.
§ 3.14.030
Application for registration certificate.
§ 3.14.040
Denial and revocation of registration.
§ 3.14.050
Registration year and expiration – Renewal – Notices.
§ 3.14.060
Registration certificate.
§ 3.14.070
Aircraft tax and refunds.
§ 3.14.080
Reporting requirements for owners and aircraft facility operators.
§ 3.14.090
Penalties and interest.
§ 3.14.100
Application of payments.
§ 3.14.110
Collection of taxes, penalties and interest.
§ 3.14.120
Regulations.
§ 3.14.130
Prohibition.
Chapter 3.16
SALES TAX ON RAW FISH
§ 3.16.010
Definitions.
§ 3.16.020
Tax levied.
§ 3.16.030
Payment of tax – Procedure – Obligation on seller.
§ 3.16.040
Payment of tax – Buyer accountable to borough.
§ 3.16.050
Payment of tax – Deadline – Return information and records of purchases.
§ 3.16.060
Payment of tax – Administration costs retained when.
§ 3.16.070
Return to be filed when no tax is due.
§ 3.16.080
Seller – Final return required when – Responsibility of successor – Publishing names of businesses assumed to have ceased conducting business.
§ 3.16.090
Exemptions.
§ 3.16.100
Dedication of proceeds.
§ 3.16.110
Regulation adoption authorized.
§ 3.16.120
Assembly to rule on application of chapter.
§ 3.16.130
Certificate of registration – Application.
§ 3.16.140
Certificate of registration – Issuance – Display.
§ 3.16.150
Certificate of registration – Nonassignable and nontransferable.
§ 3.16.160
Purchase records to be open to inspection.
§ 3.16.170
Tax schedule.
§ 3.16.180
Protest of tax – Procedure.
§ 3.16.190
Returns and information declared confidential – Exceptions.
§ 3.16.200
Buyer required to keep records.
§ 3.16.210
Investigations and hearings authorized.
§ 3.16.220
Certificate of registration – Failure to obtain – Penalties.
§ 3.16.230
Failure to file a return.
§ 3.16.240
Falsification or misrepresentation of records – Penalties.
§ 3.16.250
Refusal to allow inspection – Penalty.
§ 3.16.260
Estimation of tax by borough.
§ 3.16.270
Maintenance of suits.
§ 3.16.280
Lien created.
§ 3.16.290
Accelerated returns required when.
§ 3.16.300
Extensions – Filing deadline.
§ 3.16.310
Minor offenses – Penalties.
Chapter 3.18
FISHERIES BUSINESS TAX
§ 3.18.010
Definitions.
§ 3.18.020
Tax levied on fisheries business.
§ 3.18.030
Exemption for first fifty thousand pounds.
§ 3.18.040
Filing return and payment of tax.
§ 3.18.050
Tax imposed on taking of fishery resource.
§ 3.18.060
Duty of taxpayer and payment of tax.
§ 3.18.070
Regulations.
§ 3.18.080
Assembly to rule on application of chapter.
§ 3.18.090
Protest of tax – Procedure.
§ 3.18.100
Returns and information declared confidential – Exceptions.
§ 3.18.110
Investigations and hearings authorized.
§ 3.18.120
Failure to timely file a return.
§ 3.18.130
Falsification or misrepresentation of records – Penalties.
§ 3.18.140
Refusal to allow inspection – Penalty.
§ 3.18.150
Maintenance of suits.
§ 3.18.160
Lien created.
§ 3.18.170
Criminal acts designated – Penalties.
§ 3.18.180
Sunset provision.
§ 3.18.300
Liability for tax.
§ 3.18.310
Return, payment and required information for tax under Section 3.18.020 of this chapter.
§ 3.18.320
Return, payment and required information for tax under Section 3.18.050 of this chapter.
§ 3.18.330
Request for extension of time to file return.
§ 3.18.340
Statement of value and records.
§ 3.18.350
Penalties.
Chapter 3.20
TRANSIENT OCCUPANCY TAX
§ 3.20.010
Title and purpose.
§ 3.20.020
Definitions.
§ 3.20.030
Tax imposed.
§ 3.20.040
Exemptions.
§ 3.20.050
Operator's duties.
§ 3.20.060
Registration.
§ 3.20.070
Reporting and remitting.
§ 3.20.080
Penalties and interest.
§ 3.20.090
Failure to collect and/or report tax (determination by finance director).
§ 3.20.100
Appeal.
§ 3.20.110
Records.
§ 3.20.120
Refunds.
§ 3.20.130
Actions to collect.
§ 3.20.140
Violation – Penalty.
§ 3.20.150
Lien created.
Chapter 3.22
MOTOR VEHICLE REGISTRATION TAX
§ 3.22.010
Tax levied.
§ 3.22.020
Permanent motor vehicle and noncommercial trailer registration.
§ 3.22.030
Motor vehicles.
§ 3.22.040
Noncommercial trailers.
§ 3.22.050
Application, fees, and taxes.
Chapter 3.24
SALE OF BOROUGH PERSONAL PROPERTY
§ 3.24.010
Personal property disposal authority.
§ 3.24.020
Procedure.
§ 3.24.030
Advertisement.
§ 3.24.040
One bid per bidder.
§ 3.24.050
Basis on which property is sold.
§ 3.24.060
Sale when no bid received.
§ 3.24.070
Reference to chapter – Familiarity with provisions required.
Chapter 3.28
DISPOSAL OF BOROUGH REAL PROPERTY
§ 3.28.010
Disposal authority by ordinance.
§ 3.28.020
Assembly approval of instrument of conveyance.
§ 3.28.030
Terms and conditions of disposal.
§ 3.28.040
Disposal by lease at fair market value.
§ 3.28.050
Valuation.
§ 3.28.060
Land disposal methods – Section 3. 28.030(A).
§ 3.28.070
Land disposal methods – Section 3. 28.030(B) and (C).
§ 3.28.080
Effect of borough actions.
Chapter 3.32
ABANDONED PROPERTY
§ 3.32.010
Impoundment of personal property.
§ 3.32.020
Sale permitted – Disposition of proceeds.
§ 3.32.030
Notice of sale – Required.
§ 3.32.040
Notice of sale – Contents.
§ 3.32.050
Method of conducting sale.
§ 3.32.060
Certificate of sale.
§ 3.32.070
Sales to be final – Borough responsibility.
Chapter 3.34
BRISTOL BAY BOROUGH SERVICES
§ 3.34.010
Interest on delinquent accounts.
§ 3.34.020
Procedure for collection of delinquent service fees.