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## 2.120.020 Appointment, terms, and procedures. | Members of the committee shall be appointed by the mayor subject to confirmation by the assembly. Members shall serve three-year terms except that of the initial nine members, three shall be appointed for three-year terms, three for two-year terms and three for one-year terms.
The committee shall designate its chair a... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.337891 | -0.061615 | -1.117188 | -1.209961 |
## 2.120.030 Administrative assistance. | The manager or designee shall:
The Kodiak Island Borough Code is current through Ordinance FY2026-19, passed March 5, 2026.
A. Furnish the committee with all requested documents and other information necessary for, or reasonably related to, committee functions;
B. Provide the committee with supplies, meeting space an... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.306641 | 0.276367 | -1.001953 | -1.041992 |
### 2.125.010 Established. | There is established the architectural/engineering review board, which shall consist of seven voting members, to be appointed by the mayor. The board shall be subject to the provisions of Chapter 2.100 KIBC. [Ord. 2006-04 §2; Ord. 02-15 §2, 2002; Ord. 99-09 §2, 1999; Ord. 98-02 §8, 1998; Ord. 96-16 §2, 1996; Ord. 95-03... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.226563 | -0.169434 | -1.319336 | -1.302734 |
### 2.125.020 Terms of office. | Appointed members of the board shall serve a term of three years. The membership of the board, other than borough officials, and their terms of office shall continue as they existed on October 15, 1987. [Ord. 87-33-O §2, 1987. Formerly §2.45.020].
The Kodiak Island Borough Code is current through Ordinance FY2026-19, ... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.564453 | -1.308594 | -0.791992 | -1.495117 |
## 2.125.030 Qualifications. | Seven members of the board shall be residents and qualified voters of the borough and shall have an interest and a wide range of experience in engineering, architecture, building, plumbing, roofing, electrical installation, and other related fields involving the building business. The manager, assembly member represent... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.288086 | -0.302734 | -0.898926 | -1.365234 |
## 2.125.040 Responsibilities. | The board is empowered to:
A. Review all architectural and engineering proposals and design drawings for borough-owned buildings and publicly funded projects, evaluate and propose improvements to specifications and drawings, and evaluate the list of proposed architects and forward a recommendation. A plan review sched... | true | Rules | Buildings | counties | ak | null | kodiak_island_borough | -0.859863 | 0.021301 | -0.728027 | -0.806152 |
## 2.125.050 Organization. | The board shall designate its chair and vice-chair at the first meeting of the calendar year and shall hold at least one meeting quarterly unless projects demand more frequent meetings. [Ord. 87-33-O §2, 1987. Formerly §2.45.050].
The Kodiak Island Borough Code is current through Ordinance FY2026-19, passed March 5, 2... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.662109 | -1.34082 | -0.766602 | -1.40625 |
## 2.145.010 Created – Membership. | There is created a solid waste advisory board that shall consist of seven borough residents, inclusive of the city of Kodiak, who represent a cross-section of the social and economic structure of the community. Preferably, two out of the seven seats shall be designated to representatives from the construction and retai... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.036133 | 0.978027 | -1.101563 | -0.610352 |
## 2.145.020 Organization. | The board shall designate its chair and vice-chair at the first meeting of the calendar year and shall hold at least one meeting annually. [Ord. 2007-15 §2. Formerly §2.53.020]. | false | Process | null | counties | ak | null | kodiak_island_borough | -1.604492 | -1.96875 | -0.62207 | -1.658203 |
## 2.145.030 Term – Compensation. | A. The members shall serve for three years; however, of the members first appointed, three shall be appointed for three years, two for two years, and two for one year. Appointments to fill vacancies shall be for the unexpired term only.
B. Members of the board shall serve without compensation. [Ord. 2007-15A §2; Ord. ... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.323242 | -1.522461 | -0.085571 | -1.418945 |
## 2.145.040 Powers and duties. | The board shall assist in identifying creative and workable solutions to ongoing and emerging issues in solid waste management and provide a forum for input and recommendations to the assembly on solid waste policy and program directions. The board will also work to develop consensus on how to implement proposed soluti... | false | Process | null | counties | ak | null | kodiak_island_borough | -0.62207 | 0.397949 | -0.343262 | 0.335693 |
## 2.145.050 Administrative assistance. | The manager or designee shall:
A. Furnish the board with copies of all requested documents and other information necessary or reasonably related to board functions;
B. Provide the board with such supplies, meeting space, and secretarial assistance as the manager deems reasonably required;
C. Refer to the board, for ... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.370117 | -0.291504 | -0.884766 | -1.107422 |
### 2.160.010 Created – Membership. | There is created a borough lands committee consisting of the following voting members: the mayor, two assembly members, one representative from the Alaska Native Claims Settlement Act (ANCSA) Corporations in the Kodiak region, one borough representative from the planning and zoning commission, one city representative f... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.510742 | 0.851074 | -1.239258 | -0.867188 |
### 2.160.020 Organization. | The mayor will serve as the chair and the committee shall designate a vice-chair at the first meeting of the calendar year and shall hold at least one quarterly meeting. [Ord. FY2016-02 §2, 2015]. | false | Process | null | counties | ak | null | kodiak_island_borough | -1.52832 | -1.913086 | -0.710449 | -1.524414 |
### 2.160.030 Term – Compensation. | A. The mayor shall appoint two assembly members during the annual appointment of assembly member representatives to boards and committees. The commission shall make recommendations to the mayor for appointment of their members on an annual basis. The representative from ANCSA Corporations and the at large member from t... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.37793 | -0.719238 | -0.759766 | -1.384766 |
### 2.160.040 Powers and duties. | The borough lands committee will:
A. Assist in identifying creative and workable solutions to ongoing and emerging issues in selection, acquisition, management, and disposal of borough real property and resources.
B. Provide input for potential land sale plans.
C. Provide input for utilization of borough land that a... | true | Rules | Zoning | counties | ak | null | kodiak_island_borough | -1.244141 | -1.051758 | -0.807617 | -0.647949 |
### 2.160.050 Administrative assistance. | The resource management officer shall:
A. Refer to the committee, for its discussion, all nonemergency matters within the scope of its powers and duties prior to presenting those matters to the assembly.
The Kodiak Island Borough Code is current through Ordinance FY2026-19, passed March 5, 2026.
B. Transmit all recom... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.608398 | -0.37207 | -0.96582 | -1.144531 |
## 3.05.010 Purpose. | A. This fiscal policy is a statement of the guidelines and goals that will influence and guide the financial management practices of the borough. A fiscal policy that is adopted, adhered to, and regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
1. Contributes s... | false | Context | null | counties | ak | null | kodiak_island_borough | -1.628906 | -0.169434 | -0.980469 | -0.033203 |
## 3.05.020 Operating budget policies. | A. The budget is a plan for allocating resources. The objective is to enable service delivery with allocated resources. Services must be delivered to the citizens at a level which will meet real needs as efficiently and effectively as possible.
B. The borough’s goal is to pay for all recurring expenditures with recurr... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.887207 | 0.57666 | -0.46875 | -0.156494 |
## 3.05.030 Debt policies. | The borough will not fund current operations from the proceeds of borrowed funds.
The borough will confine long-term borrowing to funding of capital improvements or projects that cannot be financed from current revenues.
When the borough finances capital projects by issuing bonds, it will repay the debt within a peri... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.166992 | -0.063721 | -0.567871 | -0.104492 |
## 3.05.040 Revenue policies. | The borough will try to maintain a diversified and stable revenue structure to shelter it from short-run fluctuations in any one revenue source.
The borough will attempt to maintain a diversified and stable economic base by supporting policies that promote tourism, fishing, agriculture, and commercial and industrial e... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.052734 | 0.391846 | -1.024414 | -0.04364 |
## 3.05.050 Investment policies. | The borough will maintain an investment policy based on the Government Finance Officers Association (GFOA) model investment policy.
The borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections, and deposits of all funds will be scheduled to ensure maximum cash availability an... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.394531 | -0.164795 | -0.880859 | -0.79541 |
## 3.05.060 Accounting, auditing, and financial reporting policies. | The borough will establish and maintain a high standard of accounting practices in conformance with generally accepted accounting principles (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for government accounting according to the government accounting standards board... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.695313 | 0.387695 | -1.083984 | -0.82373 |
## 3.05.070 Capital budget policies. | The borough will make all capital improvements in accordance with an adopted capital improvements program.
The borough will develop a multiyear plan for capital improvements which considers the borough’s development policies and links the development process with the capital plan.
The borough will enact an annual cap... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.279297 | 0.024765 | -0.566895 | -0.583008 |
## 3.05.080 Reserve policies. | A. Fund Balance Policy. Fund balance is the uncommitted resources of a fund. Borough policy is to construct the various fund balance budgets in such a way that there will be sufficient uncommitted resources to cover cash flow needs at all times, regardless of seasonal fluctuations in expenditures or reserves, and to pr... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.28418 | 0.927734 | -0.681641 | -0.063904 |
## 3.10.010 General treasury management. | The treasurer shall be responsible for treasury management, including investment and reinvestment of all revenues of the municipality from whatever source, to include the school system. [Ord. 71-5-O, 1971; prior code Ch. 7 subch. 1 §1. Formerly §3.04.010]. | false | Process | null | counties | ak | null | kodiak_island_borough | -1.620117 | -1.113281 | -1.266602 | -1.126953 |
## 3.10.020 Authority. | The treasurer, or designee, is authorized and responsible for the signing of all checks upon the borough checking accounts; and to sign, enforce, accept, make, execute, and deliver checks, notes, bonds, drafts, acceptances and/or bills of exchange for deposit, discount, rediscount, or any other lawful purpose; and to d... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.474365 | 0.278076 | -0.493164 | -0.803711 |
## 3.10.030 Permissible investments. | The finance director shall invest money only in the following types of security instruments:
A. Bonds, notes, or other obligations, direct or otherwise, of the United States Government;
B. Bonds and other evidence of indebtedness of the state of Alaska, or any municipality, or political subdivision of the state of Al... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.026367 | 0.110046 | -0.156616 | -0.656738 |
## 3.10.040 Terms defined. | Insofar as specific wording is used in this code, the following definitions shall apply:
“Banker’s acceptance” means an instrument utilized in the financing of foreign trade, making possible the payment of cash to an exporter covering all or a part of the amount of a shipment made by him.
“Bill of exchange” means an ... | false | Context | null | counties | ak | null | kodiak_island_borough | -0.785645 | 0.500977 | -0.807617 | -0.66748 |
## 3.10.060 Collateral safekeeping. | All items of collateral will be deposited for safekeeping with a third party. This party will be another bank. [Ord. 82-15-O(A), 1982. Formerly §3.04.023].
The Kodiak Island Borough Code is current through Ordinance FY2026-19, passed March 5, 2026. | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.274414 | -1.139648 | -0.290283 | -0.929688 |
## 3.10.070 Diversification of investments. | The treasurer will diversify investments of public funds of the borough within the following guidelines to minimize the risk of exposure:
A. **One Institution.** No more than one-third of the funds available for investment will be placed with a single bank or investment institution at the time funds are being invested... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.005859 | -0.101318 | -0.034058 | 0.169434 |
## 3.10.080 Investment records. | Investment records will be maintained as provided for by the standards of generally accepted accounting practice. In addition, the treasurer shall obtain and keep a record of all bids for each investment made. [Ord. 84-50-O, 1984. Formerly §3.04.027]. | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.294922 | -0.661133 | -0.958984 | -1.480469 |
## 3.10.090 Deposit of school money. | All school money shall be deposited in a centralized treasury with all other borough money. [Ord. 71-5-O, 1971; prior code Ch. 7 subch. 1 §3. Formerly §3.04.030]. | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.462891 | -1.764648 | -0.421875 | -1.435547 |
## 3.10.100 Basis of accounting. | Accounting of the budget will be prepared on a modified accrual basis, which is described as: revenues being recognized when cash is received, including the school district, state and federal grants, which shall be recognized whether received or not, and expenditures being recognized as soon as they result in liabiliti... | false | Context | null | counties | ak | null | kodiak_island_borough | -1.647461 | -0.114929 | -1.375977 | -1.177734 |
## 3.10.120 Facilities fund. | A. The facilities fund is established as a separate special revenue fund which is distinct from all other funds. The fund consists of all proceeds received from the sale of Shuyak Island property. All income from the fund shall be deposited to the fund. The assembly may, by ordinance, make additional appropriations to ... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.176758 | 0.584473 | -0.820313 | -0.600098 |
### 3.10.160 Penalties. | The following provisions shall apply to all land sale agreements entered into by the borough following the enactment date of the ordinance codified in this section:
A. Late Payment Fees. All payments made to the borough pursuant to any land sale contract or deed of trust note not made within 15 days of the due date wi... | true | Enforcement | Zoning | counties | ak | null | kodiak_island_borough | -0.811523 | -0.510254 | -0.286133 | -0.221558 |
### 3.10.170 General fixed assets. | General fixed assets of the borough shall be valued in accordance with generally accepted accounting principles (GAAP).
The Kodiak Island Borough Code is current through Ordinance FY2026-19, passed March 5, 2026.
A. **Land Valuation.** Generally, land shall be valued at cost. If cost is not known, then land will be va... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.540039 | 0.493408 | -0.573242 | -0.518555 |
## 3.10.180 Distribution of funds. | A. All funds shall be disbursed according to the budget as approved by the assembly.
B. The school district shall submit the claims that have been approved by their board to the central treasury for payment. [Ord. 71-5-O, 1971; prior code Ch. 7 subch. 1 §6. Formerly §3.04.060]. | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.338867 | -1.260742 | -1.018555 | -1.230469 |
## 3.10.190 Review of service fees. | Not less than on the beginning of every calendar year, the finance director shall prepare a list of all fees for services charged by the various departments of borough government. The list shall be submitted to the departments involved for comments concerning the fees and a recommendation as to whether or not the fee o... | false | Process | null | counties | ak | null | kodiak_island_borough | -0.695313 | -0.651855 | -0.889648 | -1.042969 |
## 3.10.200 Post audit. | The assembly shall provide for an independent annual audit of all municipal accounts, or more frequent audits as deemed necessary. Such audits shall be made by a certified public accountant, or firm staffed by such accountants, who have no personal interest, direct or indirect, in the fiscal affairs of this municipalit... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.274414 | -0.60791 | -1.088867 | -0.885742 |
### 3.15.010 Public record. | The budget and the budget message and supporting schedules shall be a public record in the office of the clerk, open to public inspection by anyone. [Ord. 71-5-O, 1971; prior code Ch. 7 subch. 1 §1. Formerly §3.08.010]. | true | Rules | Nuisance | counties | ak | null | kodiak_island_borough | -1.386719 | -1.102539 | -1.306641 | -1.320313 |
### 3.15.020 Fiscal year. | The fiscal year of the borough shall begin on July 1st and end on June 30th. [Ord. 71-5-O, 1971; prior code Ch. 7 subch. 2 §2. Formerly §3.08.020]. | false | Context | null | counties | ak | null | kodiak_island_borough | -1.443359 | -1.944336 | -1.089844 | -1.65918 |
### 3.15.030 Budget and capital program. | A. On or before the fifteenth of April of each year, the manager shall submit the budget and capital program to the assembly. The budget and budget message shall contain the proposed appropriation and tax levy ordinance.
The Kodiak Island Borough Code is current through Ordinance FY2026-19, passed March 5, 2026.
B. Th... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.376953 | -0.44043 | -1.100586 | -1.026367 |
## 3.15.040 Public hearing. | At a time and place as advertised, the assembly shall hold a public hearing of the budget as submitted. After the public hearing, the assembly may adopt, with or without amendments, the annual budget as proposed by the manager. [Ord. 98-03 §2, 1998; Ord. 84-61-O §10, 1984; Ord. 81-60-O, 1981; Ord. 71-5-O , 1971; prior ... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.362305 | -1.054688 | -1.248047 | -1.201172 |
## 3.15.050 Adoption – Vote required – Veto. | The budget shall be adopted by the favorable votes of at least a majority of all the authorized membership of the assembly not later than the tenth of June through the adoption of an ordinance setting forth the appropriation levels and the millage rate. The mayor may veto the ordinance, but his veto may be overridden b... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.170898 | -0.252197 | -1.216797 | -0.961914 |
## 3.15.060 Date of final adoption – Failure to adopt. | The budget shall be adopted not later than the tenth of June prior to the beginning of the budget year. Should the assembly take no action on or prior to such day, the budget, as submitted, shall be deemed to have been finally adopted by the assembly. [Ord. 81-60-O, 1981; Ord. 71-5-O , 1971; prior code Ch. 7 subch. 2 §... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.478516 | -1.231445 | -0.981934 | -1.329102 |
## 3.15.070 Effective date – Certification. | Upon adoption of the budget through passage of the budget ordinance and tax levy, the budget shall be in effect for the budget year. A copy of the budget as finally adopted shall be certified by the mayor and the clerk and filed in the office of the clerk. Sufficient copies of the budget shall be made available for use... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.619141 | -0.704102 | -1.405273 | -1.362305 |
## 3.15.090 Date appropriations shall lapse. | Funds appropriated by the assembly shall lapse for further use in the following manner:
A. For encumbrance (obligation):
1. All single-year funds shall lapse for the purpose of encumbrance on the last day of the fiscal year. The fiscal year is as defined in KIBC 3.15.020.
2. All multi-year appropriations (usually ca... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.334961 | 0.308594 | -0.69873 | -0.889648 |
## 3.15.100 Disposition of lapsed funds. | A. Normally, as borough funds lapse, such amounts are then available for appropriation in subsequent fiscal years. Funds that have lapsed to which the borough does not have full ownership will be returned to the federal, state, or other entity from which the funds were granted, contributed, etc.
B. Funds that lapse sh... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.353516 | -0.29834 | -0.825195 | -0.759766 |
### 3.20.010 General. | The borough accepts payments from various sources in satisfaction for obligations due to the borough. [Ord. 86-2-O . Formerly §3.10.010]. | false | Context | null | counties | ak | null | kodiak_island_borough | -1.280273 | -1.34375 | -1.262695 | -1.402344 |
### 3.20.020 Form of payment. | Generally the borough will accept payment in any form in satisfaction for any obligation due to the borough. This must be in currency, check, postal money order, electronic fund transfer or such other form that is current as legal tender for liquidation of debts in United States of America funds. [Ord. 86-2-O . Formerl... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.036133 | -0.989746 | -0.908203 | -1.333984 |
### 3.20.025 Exceptions to form. | The borough reserves the right to refuse certain forms of payment and to demand United States currency only in certain cases. This demand will be held to a minimum and will normally only be exercised in cases of tax foreclosure sales, amounts tendered by known bad check writers, and such situations. [Ord. 86-2-O . Form... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.090637 | -0.63916 | -0.537598 | -0.462646 |
### 3.20.030 Identification of payment. | All payments tendered to the borough should be identified as to the obligation the payee is proposing to liquidate. This is especially necessary when payment is tendered by mail. [Ord. 86-2-O . Formerly §3.10.030]. | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.430664 | -1.496094 | -0.964844 | -1.118164 |
### 3.20.090 Dishonored checks. | The borough will charge a fee, as set by resolution of the assembly, for checks returned for nonsufficient funds. This fee will in no way negate other remedies available to the borough under other laws; e.g., felony prosecution for a large check on a closed account. [Ord. 92-12 §2, 1992; Ord. 86-2-O . Formerly §3.10.09... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.67627 | -1.088867 | -0.566895 | -0.219482 |
## 3.25.010 Ordinance enactment. | The assembly shall enact an appropriation and tax levy ordinance appropriating funds for the expenses and liabilities of the borough each year and levying a tax to defray all expenses and liabilities of the borough for the purposes as specified against all taxable property in the borough each year. [Ord. 2004-02 §3; Or... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.349609 | -0.55957 | -1.328125 | -1.166992 |
## 3.25.020 Tax levy form. | A tax for the above sums of money, or as much thereof as may be authorized by law, to defray all expenses and liabilities of the borough be and the same is hereby levied for the purposes as specified against all taxable property in the borough for the fiscal year commencing on the first day of July, (year), and ending ... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.875488 | -0.702148 | -1.130859 | -1.068359 |
## 3.25.030 Maximum allowable property tax revenues. | A. Except as provided in this section, the total amount of real and personal property taxes that can be levied or imposed on an areawide basis (excluding amounts levied for debt service) during a fiscal year shall not exceed the total amount approved by the borough assembly for the preceding year by more than a percent... | true | Rules | Other | counties | ak | null | kodiak_island_borough | 0.220215 | 1.81543 | -0.772949 | 0.649902 |
## 3.25.040 Acceptance and appropriation of grant funds. | A. The assembly is authorized to accept grants from the federal government, state government, or other source. All such grants shall become part of a specific fund or group of accounts if readily identifiable to such specific fund or group of accounts. All other such funds shall be deemed initially part of the general ... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.174805 | 0.214233 | -1.042969 | -0.991699 |
## 3.30.010 Contract, purchase and sale and transfer procedure. | The manager may carry out any of the following:
A. Contract for, purchase, or issue purchase authorizations for all supplies, materials, equipment, and services for the offices, departments, and agencies of the borough;
B. Sell surplus, obsolete, or unusable personal property for the offices, department, and agencies... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.354492 | -0.76123 | -1.172852 | -1.172852 |
## 3.30.020 Limitation on manager’s authority. | The manager may not acquire, sell, transfer, or contract authorized by KIBC 3.30.010 if the value paid to a vendor or a value of the property, service, or contract exceeds $50,000 without first obtaining assembly approval with the exception of utility bills, which may be paid without assembly approval. Similar types of... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.505371 | 0.750488 | 0.149658 | -0.163574 |
## 3.30.030 Open market procedures. | A. Purchases, sales, or contracts authorized by KIBC 3.30.010 having an estimated value less than $25,000 shall be made in the open market without newspaper advertisement.
B. Market purchases, sales, and contracts for over $500.00 shall, whenever possible, be based on at least two quotes and shall be awarded to the lo... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.678711 | 0.169189 | -0.797363 | -0.562012 |
## 3.30.040 Advertising for bids. | A. Purchases, sales, or contracts authorized by KIBC 3.30.010 having an estimated value of more than $25,000 may be made only after a notice calling for bids is issued by electronic means or is printed in a newspaper of general circulation in the borough once a week for not less than three consecutive weeks prior to th... | true | Rules | Business | counties | ak | null | kodiak_island_borough | -0.873047 | -0.631348 | -0.984375 | -0.807129 |
## 3.30.050 Processing of bids. | Notwithstanding other provisions of this chapter relating to the award after competitive bid for purchases, sales, and contracts, the borough may:
A. Reject defective or nonresponsive bids;
B. Waive any irregularities in any and all bids;
C. Reject all bids;
D. Negotiate with two or more of the lowest bidders, if b... | false | Process | null | counties | ak | null | kodiak_island_borough | -0.677246 | -0.325928 | -1.081055 | -0.65332 |
## 3.30.060 Local preference. | The assembly may, in its discretion, direct an award of a contract for the purchase of personal property or services after competitive bidding to a responsible bidder who maintains a business office or store within the borough from which the property or service would be provided, if that bid does not exceed the lowest ... | true | Rules | Business | counties | ak | null | kodiak_island_borough | -0.63623 | -0.921875 | -1.560547 | -1.204102 |
## 3.30.070 Exception to bidding requirements. | The requirements of this chapter relating to solicitation of competitive bids and award to the lowest responsible bidder shall not apply to:
A. Contracts for professional or unique services. The assembly shall review contracts for professional or unique services such as architects, engineers, surveyors, attorneys, or ... | true | Rules | Buildings | counties | ak | null | kodiak_island_borough | -0.602051 | 1.422852 | -1.067383 | -0.007175 |
## 3.30.080 Lowest responsible bidder. | In determining the lowest responsible bidder, the assembly may consider:
A. The bid price;
B. The ability, capacity and skill of the bidder to perform the contract within the time specified;
C. The character, integrity, reputation, judgment, and experience of the bidder;
D. The quality of performance of previous co... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.118408 | -0.512695 | -0.976074 | -1.087891 |
## 3.30.090 Requirements mandatory. | Except as provided in KIBC 3.30.110, a purchase, contract, or sale involving expenditure of borough funds or other assets in excess of $25,000 subject to the provisions of this chapter shall not be valid, enforceable or binding upon the borough unless the established requirements have been satisfied and the contract, p... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.107422 | 0.811035 | -0.41333 | -0.537109 |
## 3.30.100 Change orders – Manager authority. | The manager, or designee, is authorized, without assembly approval, to enter into change orders with respect to borough projects where the amount of additional expenditure occasioned by the change order or orders does not, in the aggregate, exceed the total contract amounts approved for the project, plus project contin... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.623047 | 0.96875 | -0.889648 | -0.208374 |
## 3.30.105 Circumvention of bidding requirements prohibited. | No person shall subdivide an acquisition of supplies, materials, equipment, or services into more than one purchase order, contract, or change order if the acquisition of said items or services would normally, reasonably, and customarily be conducted under a single purchase order, contract, or change order, and if the ... | true | Rules | Business | counties | ak | null | kodiak_island_borough | -0.671875 | 0.620117 | -0.833496 | -0.079163 |
## 3.30.110 Competitive sealed proposals – Negotiated procurement. | A. If the manager determines that use of competitive sealed bidding is not practicable, the borough may procure supplies, services or construction by competitive sealed proposals under this section.
B. The manager shall solicit competitive sealed proposals by issuing a request for proposals. The request for proposals ... | false | Process | null | counties | ak | null | kodiak_island_borough | -0.346436 | 0.814941 | -0.694824 | -0.514648 |
## 3.30.115 Delinquency. | A. The borough shall not award a contract or purchase order to any person, corporation, or other business entity who is delinquent in paying (1) any tax levied by the borough; (2) any special assessment levied by the borough; (3) any charge for utility or municipal waste services; or (4) any other borough fee due under... | true | Enforcement | Business | counties | ak | null | kodiak_island_borough | 1.213867 | 1.548828 | 0.478516 | 1.180664 |
### 3.35.010 State law adopted. | The laws of the state of Alaska relating to the assessment and levy of taxes upon real and personal property within the boundaries of first- and second-class boroughs and first-class cities are expressly incorporated in this chapter as if set forth in full herein. [Prior code Ch. 3 subch. 1 §1. Formerly §3.20.010]. | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.375 | -0.147217 | -1.356445 | -1.40918 |
### 3.35.020 Property subject to tax. | A. All real and personal property situated within the borough that is not exempt under the laws of the state of Alaska, the Alaska Constitution, or the ordinances of this borough is subject to taxation at a rate not to exceed three percent of its full and true value in money as assessed on the first day of January of t... | true | Rules | Other | counties | ak | null | kodiak_island_borough | 0.161133 | 1.03125 | -0.544434 | -0.168945 |
## 3.35.030 Real and personal property exempted from taxation. | A. The following described properties shall be exempt from any and all taxation otherwise imposed under the foregoing sections:
1. All real and personal property belonging to the United States of America, the state of Alaska, the borough, the city of Kodiak, or any other incorporated city lying and being within the bo... | true | Enforcement | Zoning | counties | ak | null | kodiak_island_borough | 0.748535 | 1.805664 | 0.146606 | -0.182861 |
### 3. Appeal Hearing – Notice of Preparation of Record. | a. The assembly shall hold an appeal hearing on the appeal at its first regular meeting no later than 60 days after tax statements are mailed. If there are multiple appeals or additional time is required, one or more appeals may be continued to the next regular or special meeting.
b. Once the hearing is scheduled, the... | false | Process | null | counties | ak | null | kodiak_island_borough | -1.21582 | -0.462158 | -0.543457 | -0.448486 |
### 4. Hearing. | a. All parties must appear in person at the hearing before the assembly. Only the claimant who has filed an appeal seeking a good cause determination or their authorized representative who was appointed at least three days before the hearing may present oral argument. Oral argument shall be subject to the following ord... | true | Rules | Zoning | counties | ak | null | kodiak_island_borough | 1.155273 | 1.576172 | -0.103027 | 0.38916 |
## 3.35.040 Method of assessment. | A. All taxable property must be assessed at its full and true value as of the first day of January of the assessment year. The full and true value is the estimated price that the property would bring in an open market sale between a willing seller and a willing buyer both conversant with the property, under the then-pr... | true | Rules | Buildings | counties | ak | null | kodiak_island_borough | 0.70459 | 1.473633 | -0.901367 | -0.242798 |
## 3.35.045 Tax adjustments on property affected by a disaster. | A. As provided in AS 29.45.230, the Kodiak Island Borough provides for assessment or reassessment and reduction of taxes for property destroyed, damaged, or otherwise reduced in value as a result of a disaster.
B. Definitions. For purposes of this section, “disaster” is defined as a force majeure including fire, wind ... | true | Rules | Zoning | counties | ak | null | kodiak_island_borough | 0.33252 | 0.862305 | -0.205078 | 1.241211 |
## 3.35.050 Board of equalization. | A. Membership – Qualification – Duties – Terms.
1. Members. The board of equalization for hearing valuation appeals shall be composed of five persons, not assembly members, appointed by the assembly. At least two alternate members shall be appointed.
2. Qualifications. Members and alternate members should be appointe... | false | Process | null | counties | ak | null | kodiak_island_borough | 0.039337 | 1.192383 | -0.358398 | -0.172485 |
## 3.35.055 Board of equalization – Exemption appeals. | A. The board of equalization for hearing appeals from the assessor’s denial of exemptions shall be the assembly sitting as a board of equalization. The mayor will serve as the chairperson. In the absence of the mayor, the deputy presiding officer shall serve as the chairperson.
B. Exemption Appeals to the Board of Equ... | true | Enforcement | Zoning | counties | ak | null | kodiak_island_borough | -0.009583 | 1.34668 | -0.818848 | -0.080627 |
## 3.35.060 Final and supplemental assessment rolls. | A. Within 15 days after the board of equalization certifies its actions, the assessor shall complete and certify the annual assessment roll. The assessment roll shall be based on values as of January 1st of the assessment year.
B. All taxes levied or collected shall be calculated, levied, and collected upon the assess... | false | Process | null | counties | ak | null | kodiak_island_borough | -0.78418 | 0.980469 | -0.948242 | -0.462891 |
## 3.35.070 Addresses – Responsibility of persons subject to taxation. | It shall be the responsibility of every person who owns or controls real or personal property subject to tax by the municipality to file with the office of the assessor the address where he will receive notices, bills, or other
The Kodiak Island Borough Code is current through Ordinance FY2026-19, passed March 5, 2026... | true | Rules | Zoning | counties | ak | null | kodiak_island_borough | -0.315186 | 0.201294 | -0.562012 | -0.430176 |
## 3.35.085 Method of determining the assessed value of property that qualifies for a low-income housing tax credit under 26 USC 42. | A. In accordance with AS 29.45.110(d)(1), the full and true value of all property within the Kodiak Island Borough that first qualifies for low-income housing tax credit under 26 USC 42 before January 1, 2001, shall be based on the actual income derived from the property and may not be adjusted based on the amount of a... | true | Rules | Zoning | counties | ak | null | kodiak_island_borough | -0.33374 | 1.658203 | -0.723145 | -0.319092 |
### 3.35.090 Property tax billing. | The finance director, upon receipt of the certified assessment roll and with the millage rate established by the assembly, will cause to produce property tax bills for all property owners of record. These tax bills will be mailed to the most recent address on file. [Ord. FY2015-10 §7, 2015; Ord. FY2014-10 §8, 2014; Ord... | false | Process | null | counties | ak | null | kodiak_island_borough | -0.827148 | -0.76416 | -1.178711 | -1.263672 |
### 3.35.100 Correction of errors. | A. **Correction of Error in Billing of Penalty and Interest.** When it is shown to the finance director that a taxpayer has been billed erroneously for tax, tax penalty, or interest because of administrative error by the borough, the finance director may adjust the tax bill accordingly.
B. **Correction of Errors in As... | true | Rules | Other | counties | ak | null | kodiak_island_borough | 0.091125 | 0.433594 | -0.615723 | -0.199951 |
### 3.35.110 City taxes. | Taxes levied by the cities within the boundaries of the borough and collected by the borough shall be returned in full to the cities for which collected as provided in AS 29.35.170. [Ord. 82-7-O, 1982; prior code Ch. 3 subch. 1 §6. Formerly §3.20.087]. | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.53418 | -0.540039 | -1.420898 | -1.216797 |
### 3.35.120 Tax due dates and delinquency. | Taxes are due when billed. If payment is by a single payment, such payment must be physically received in the borough finance office on or before the fifteenth day of October in the year in which taxes are levied, or postmarked by the United States Postal Service (USPS), not metered machines, by the due date. Taxes lev... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.637207 | 0.432129 | -0.451904 | -0.505371 |
## 3.35.130 Exceptions. | Taxes levied in the amount of $50.00 or less must be paid in full on the due date established by the assembly as the due date of the first installment of all taxes in a larger amount. Taxes levied in an amount of $4.99 or less will not be billed. During the process of billing, all full-year tax amounts of less than $5.... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -1.027344 | -0.650879 | -0.564453 | -1.022461 |
## 3.35.140 Late payments – Penalty and interest. | If the first payment is not paid when due, the entire tax becomes delinquent and subject to a penalty of 10 percent of the entire tax and interest shall accrue on the unpaid principal balance, excluding the penalty, at the rate of 12 percent per year. If the first payment is paid when due but the second payment is not ... | true | Enforcement | Other | counties | ak | null | kodiak_island_borough | -0.106689 | 0.381348 | 0.38916 | 0.849609 |
## 3.35.150 Enforcement of tax liens on real property. | A. Real Property Tax – Lien – Date. Taxes on real property are a prior and paramount lien on the property upon which the taxes are levied. The lien includes any penalty or interest which may accrue from the delinquency date. The lien attaches on the first day of the tax and/or assessment year in which the taxes are lev... | true | Enforcement | Other | counties | ak | null | kodiak_island_borough | 0.4375 | 0.729004 | -0.692383 | 0.635254 |
## 3.35.160 Foreclosure. | A. The borough shall prepare an annual foreclosure list pursuant to AS 29.45.330.
B. The provisions of AS 29.45.330 through 29.45.490 apply to borough delinquent property tax foreclosures.
C. The borough shall not foreclose against property that it knows has been determined by a federal, state or local agency to be c... | true | Rules | Zoning | counties | ak | null | kodiak_island_borough | 0.00481 | 0.439453 | -0.200928 | 0.505371 |
## 3.40.010 Property subject to taxation. | A. Tangible personal property with a tax situs within the borough is subject to taxation, except where otherwise exempted by borough ordinance or state statute. Tangible personal property includes all personal property including, but not limited to, furniture, furnishings, fixtures, machinery, equipment used by a busin... | true | Rules | Other | counties | ak | null | kodiak_island_borough | 0.056122 | -0.128052 | -0.531738 | -0.538574 |
## 3.40.020 Exemptions. | A. Individual personal property utilized solely and exclusively for personal, nonbusiness, noncommercial, nonagricultural and nonincome producing uses or purposes is exempt from taxation under this chapter. This includes aircraft, boats and vessels used for nonbusiness, nonagricultural, noncommercial and nonincome prod... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.377441 | 0.520996 | -0.848145 | -0.569336 |
## 3.40.030 Assessment return. | A. Every person with ownership in taxable personal property shall submit to the borough assessor a personal property return of any property owned by him, or in which he has an interest, and of the property held or controlled by him in a representative capacity, in the manner prescribed, which return shall be based on p... | true | Rules | Other | counties | ak | null | kodiak_island_borough | 0.512695 | 0.651367 | -0.140747 | -0.221436 |
## 3.40.040 Tax situs of personal property. | A. The tax situs of personal property is presumed to be the Kodiak Island Borough if:
1. It is located within the borough on January 1st of the assessment year, and has been located in the borough for more than a temporary period in the year prior to January; or
The Kodiak Island Borough Code is current through Ordin... | true | Rules | Other | counties | ak | null | kodiak_island_borough | -0.694336 | 0.437744 | -0.654297 | -1.079102 |
## 3.40.050 Liability for and collection of personal property taxes. | A. The owner of personal property assessed is personally liable for the amount of taxes assessed against the property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the borough.
B. If the tax on personal property is not paid when due, the borough may, in addi... | true | Enforcement | Other | counties | ak | null | kodiak_island_borough | 1.039063 | 0.210449 | -0.173706 | 1.15625 |
## 3.40.060 Penalties and interest. | A. A person or entity required by this code to file a personal property return who files a completed return after the filing deadline but before the mailing of the assessment notices shall, in addition to other penalties provided by law, be liable for a penalty of five percent of the tax assessed against said personal ... | true | Enforcement | Other | counties | ak | null | kodiak_island_borough | -0.203491 | -0.37793 | -0.381836 | 0.734375 |
## 3.40.070 Classification of aircraft. | A. Pursuant to AS 29.45.050(b)(2), for purposes of taxation, commercial aircraft that have been issued an N number by the Federal Aviation Administration (“FAA”) by January 1st of the tax year and are less than 12,500 pounds takeoff weight shall be totally exempted from ad valorem taxes and shall be taxed at the rate d... | true | Rules | Other | counties | ak | null | kodiak_island_borough | 0.33252 | 1.820313 | -0.112366 | 0.076233 |
### 3.45.010 Definitions. | In this chapter:
A. “The gross production value” means the value per unit at the point of severance multiplied by the number of recovered units of the natural resources sold during the calendar quarter.
B. “Severer or harvester” means a person, company, corporation or other entity engaged in the business of severing ... | false | Context | null | counties | ak | null | kodiak_island_borough | -0.161743 | 1.154297 | -0.807129 | -0.653809 |
## 3.45.020 Resources subject to tax. | There is levied in the borough, on any severer or harvester of certain natural resources, an excise tax, denominated as a severance tax. The tax rate shall be the sum of all area-wide mill levies which will be multiplied by the gross production value for the calendar quarter resulting from the following activities:
A.... | true | Rules | Other | counties | ak | null | kodiak_island_borough | 0.037567 | -0.063232 | -0.916016 | -0.318848 |
Subsets and Splits
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