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### § 3.08.180. Revenues from property tax. | Anticipated revenues from property tax shall include separately the estimated revenue from delinquent property taxes and the estimated revenue from the levy due in the budget year. Each item of revenue shall be the anticipated cash receipts from these sources, estimated as prescribed in subsequent sections of this chap... | false | Context | null | cities | ak | valdez | null | -1.176758 | -0.557617 | -1.271484 | -0.913574 |
### § 3.08.190. Revenues from delinquent property taxes—Measurement of estimates. | The estimate of the amount of delinquent property taxes expected to be collected during the budget year shall be a proportion of the delinquent property taxes expected to be outstanding on the first day of the budget year in which is not in excess of the average of (A) the percentage of delinquent taxes outstanding at ... | false | Context | null | cities | ak | valdez | null | -1.445313 | 0.491211 | -0.388916 | -0.586914 |
### § 3.08.200. Revenue from current property tax—Measurement of estimates. | The item included in the budget as anticipated revenue from the property tax levied and payable in the budget year shall be a proportion of the levy not in excess of the average of: (A) the percentage of the levy of the next preceding fiscal year which was actually realized in cash during that year; and of (B) the perc... | true | Rules | Other | cities | ak | valdez | null | -1.220703 | 0.889648 | -1.256836 | -1.042969 |
### § 3.08.210. Proposed expenditures. | Proposed expenditures shall be itemized. Separate provisions shall be included in the budget for at least the following:
A. Interest, amortization and redemption charges on the public debt for which full faith and credit of the city is pledged;
B. Other statutory expenditures;
C. The payment of all judgments;
D. Th... | true | Enforcement | Other | cities | ak | valdez | null | -0.558594 | 0.815918 | -0.323975 | 0.186035 |
### § 3.08.250. Lapse of appropriation at end of year. | Except as provided in this section and in Sections 3.40.010 and 3.40.020 of this code, appropriations shall lapse at the end of the fiscal year to the extent that they have not been fully expended or fully encumbered. An appropriation for a capital expenditure, approved grant, or authorized program shall continue in fo... | true | Rules | Other | cities | ak | valdez | null | -1.133789 | -0.323975 | -0.788086 | -0.908203 |
### § 3.12.010. Property subject to taxation generally. | All property not expressly exempt by the city, or exempted from taxation by the city under federal or state constitutional provisions, shall be subject to annual taxation at its full and true value based upon the actual value of the property assessed.
(Ord. 23-01 § 1) | true | Rules | Other | cities | ak | valdez | null | -0.914063 | -1.224609 | -1.199219 | -1.067383 |
### § 3.12.022. Taxation of real property. | **A. Property Subject to Taxation.** For the purposes of this chapter, real property subject to taxation includes, among other things, trailers and mobile homes, and lean-to and similar structures attached or contiguous thereto. The property taxes levied against mobile homes and trailers classified as real property may... | true | Rules | Zoning | cities | ak | valdez | null | 0.468262 | -0.018051 | -0.599121 | -0.675293 |
### § 3.12.030. Property exempt from taxation. | **A.** The following property is exempt from general taxation:
1. Property exempted by state or federal law including all properties listed in AS 29.45.030;
2. All personal property not subject to taxation under this title or another provision of the Valdez Municipal Code;
3. The real property owned and occupied as ... | true | Rules | Zoning | cities | ak | valdez | null | 0.559082 | 1.956055 | -0.170288 | -0.364746 |
## § 3.12.040. Additional exemptions. | A. Seventy-seven thousand eight hundred sixty-two dollars of the assessed value or the maximum allowed under state law, whichever is greater, of a principal residence owned and occupied by the taxpayer is exempt from taxation. The city council may by ordinance annually adjust the exemption set forth herein by the amoun... | true | Rules | Zoning | cities | ak | valdez | null | 0.549316 | 1.822266 | -0.162476 | -0.047516 |
## § 3.12.050. Community purpose property exemption. | The property of an organization not organized for business or profit-making purposes and used exclusively for community purposes may be exempt from taxation under this chapter. That portion of the property regularly used for commercial purposes other than the organization's exempt purpose shall be subject to taxation b... | true | Rules | Other | cities | ak | valdez | null | -0.464111 | 0.007957 | -0.825684 | -0.914063 |
## § 3.12.055. Tax adjustments for property affected by disaster. | A. An owner of taxable property within the city, or an agent or assign of the property owner, whose property was damaged by a disaster, may apply for reassessment of that property under this section. This section shall not apply to oil and gas property as defined in AS 43.56.010 et seq.
B. For purposes of this section... | true | Rules | Buildings | cities | ak | valdez | null | 1.06543 | 1.454102 | -0.521484 | 1.169922 |
## § 3.12.080. Reevaluation. | A systematic reevaluation of taxable real and personal property undertaken by the assessor, whether of specific areas in which real property is located or of specific classes of real or personal property to be assessed, shall be made only in accordance with a resolution or other act of the city council directing a syst... | true | Rules | Other | cities | ak | valdez | null | -0.883789 | 0.121155 | -0.587402 | -0.984863 |
## § 3.12.090. Contents of assessment roll. | The assessor shall prepare an annual assessment roll. The roll must contain:
A. The names and addresses of all persons with property subject to an ad valorem tax;
B. A description of all property subject to an ad valorem tax;
C. The assessed value of all property subject to an ad valorem tax.
(Ord. 23-01 § 1) | true | Rules | Other | cities | ak | valdez | null | -1.223633 | -1.3125 | -0.663086 | -0.955566 |
## § 3.12.100. Notices of assessment. | A. The city on behalf of the assessor shall give to every person named in the assessment roll a notice of assessment showing the assessed value of the person's property that is subject to an ad valorem tax. On each assessment notice shall be printed a brief summary of the dates when taxes are payable, delinquent, and s... | false | Process | null | cities | ak | valdez | null | -0.950195 | -0.062683 | -0.728027 | -0.590332 |
## § 3.12.105. Corrections and adjustments. | A person receiving a notice of assessment shall advise the assessor of any errors or omissions in the assessment of the person's property. The assessor may correct errors or omissions in the assessment roll at any time before the initial board of equalization hearing. If errors found in the preparation of the assessmen... | true | Rules | Other | cities | ak | valdez | null | -0.873047 | -0.391602 | -0.478271 | -0.593262 |
## § 3.12.110. Appeals to board of equalization. | City of Valdez, AK
§ 3.12.110
VALDEZ CODE
§ 3.12.110
A. A person whose name appears on the assessment roll or the agent or assigns of that person may appeal to the board of equalization for relief from an alleged error in valuation not adjusted by the assessor to the taxpayer's satisfaction.
B. The appellant shall... | false | Process | null | cities | ak | valdez | null | 0.212158 | 1.09668 | -0.130615 | -0.048401 |
### § 3.12.140. Appeals to superior court. | An appellant or the assessor may appeal a determination of the board of equalization to the superior court as provided by rules of court applicable to appeals from the decisions of administrative agents. Appeals are heard on the record established at the hearing before the board of equalization. Notwithstanding other p... | true | Enforcement | Other | cities | ak | valdez | null | -0.910645 | 0.014206 | -1.30957 | -1.073242 |
### § 3.12.150. Supplementary assessment rolls. | The assessor shall include property omitted from the assessment roll on a supplementary roll. All the duties imposed upon the assessor and the city clerk with respect to the annual assessment roll and all the provisions of this chapter relating to assessment rolls shall, as far as applicable, apply to supplementary ass... | true | Rules | Other | cities | ak | valdez | null | -1.213867 | -0.196655 | -1.055664 | -1.533203 |
### § 3.12.160. Delivery of assessment roll to city council; validity of assessment rolls. | A. When the final assessment records have been completed by the assessor as provided in this chapter, the assessor shall deliver to the city council a statement of the total assessed valuation of all real property within the city.
B. Every assessment roll as completed and certified by the assessor, and as corrected an... | true | Rules | Other | cities | ak | valdez | null | -0.929199 | -0.258057 | -0.848145 | -0.821289 |
### § 3.12.170. Determination of tax rate and delinquent date—Tax statements—Penalties for delinquent payment. | A. Tax Rate. The city council shall, by resolution, fix the rate of tax levy and designate the number of mills upon each dollar of assessed real and personal property that shall be levied, shall levy such tax in accordance therewith, and shall determine the date when taxes shall become delinquent. If the total tax asse... | true | Enforcement | Other | cities | ak | valdez | null | 0.366455 | 1.361328 | -0.650391 | 0.876953 |
## § 3.12.200. Enforcement of tax liens. | The provisions of AS 29.45.290 through 29.45.500 apply to the foreclosure and sale of real property for delinquent taxes, rights of redemption and all other matters affecting the city's enforcement of its tax liens.
(Ord. 23-01 § 1) | true | Enforcement | Other | cities | ak | valdez | null | -0.972656 | -0.088684 | -0.95752 | -0.82373 |
## § 3.12.210. Foreclosure on personal property. | A. Owners of personal property assessed shall be personally liable for the amount of taxes assessed against their personal property and such tax, together with penalty and interest, may be collected after the same becomes due by a personal action brought in the name of the city against such owner in the courts of the s... | true | Enforcement | Other | cities | ak | valdez | null | 0.763184 | 0.890625 | -0.409668 | 1.210938 |
### § 3.14.010. Purpose. | The purpose of this chapter is to provide for the city to authorize a surcharge for those who use the Valdez Small Boat Harbor for residential purposes.
(Ord. 99-05 § 1) | false | Context | null | cities | ak | valdez | null | -1.107422 | -1.310547 | -0.641602 | -1.248047 |
### § 3.14.020. Residential users in the Valdez Small Boat Harbor. | **A. Definitions.** For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this subsection:
> "Residential vessels" means those vessels which are used as a dwelling for more than ninety days in any calendar year.
**B. Residence Surcharge.** The owner... | true | Rules | Zoning | cities | ak | valdez | null | 0.728027 | 0.304932 | 1.02832 | 0.83252 |
### § 3.16.010. Authorized improvements. | A special assessment district may be initiated either by council or by petition for any public improvements including but not limited to the following:
A. Streets, alleys, curbs and gutters, driveways, curb-cuts and sidewalks;
B. Storm sewers or drains;
C. Sanitary sewers;
D. Parks or playgrounds;
E. Off-stree... | true | Rules | Other | cities | ak | valdez | null | -0.648926 | -1.066406 | -0.808105 | -0.646973 |
### § 3.16.020. General limitations. | Notwithstanding any other provision of this chapter, the city may:
A. Refuse to proceed with the construction of any improvements or the creation of any district, if deemed not in the public interest, whether council or petition initiated; and
B. Advance or delay the construction of any improvements or the creation ... | true | Rules | Zoning | cities | ak | valdez | null | 0.035156 | -0.351563 | -0.508789 | -0.522461 |
### § 3.16.030. Property to be assessed. | The council may assess for an improvement any real property, or any interest in real property specially benefited. Specially benefited property may include abutting, adjoining, adjacent, contiguous, noncontiguous or other property or interest in property benefitted directly or indirectly by the improvement. The propert... | true | Rules | Other | cities | ak | valdez | null | -0.505371 | -0.306641 | -1.032227 | -0.848145 |
### § 3.16.040. Property owner. | The person whose name is listed on the latest city tax roll as the owner of the property to be assessed is presumed to be the legal owner of the property. If the property owner is unknown, the property may be assessed in the name of the "unknown owner." No assessment is invalidated by a mistake, omission or error in th... | true | Rules | Other | cities | ak | valdez | null | -1.12793 | -0.849121 | -1.072266 | -1.103516 |
## § 3.16.050. Amount to be assessed. | The council may assess 100% of any or all costs of a public improvement against each parcel of property benefitted by the improvement. Unless a specific method of computation of the benefit to the property is expressly provided for ascertaining the amount to be assessed against the property benefitted by a particular i... | true | Rules | Other | cities | ak | valdez | null | -0.279785 | 0.44458 | -0.764648 | -0.4104 |
## § 3.16.060. Costs of improvements. | The costs of an improvement shall be the actual costs of the improvement, including acquisition of interests in land for the improvement, design, engineering, inspection, construction, management, administration, overhead, professional services, bond costs and interest incurred as a result of the improvement and all ot... | true | Rules | Buildings | cities | ak | valdez | null | 0.140503 | 1.648438 | -0.190674 | -0.481445 |
## § 3.16.110. Petition initiated improvement districts—Public hearings and notice thereof. | A. Before council shall take action on a proposed petition initiated improvement district, a public hearing shall be held at a time and place set by council or the city manager, which public hearing may be continued from time to time as council may decide. After hearing the interested persons favoring or opposing the p... | false | Process | null | cities | ak | valdez | null | -0.266846 | 0.632324 | -0.311768 | -0.184937 |
## § 3.16.130. Computation of assessments. | A. Except in cases otherwise specifically provided for, and unless otherwise provided in the resolution ordering such improvement, the improvement district shall include all of the property within the boundaries established by city council. All property included within
City of Valdez, AK
§ 3.16.130
VALDEZ CODE
§ 3.1... | true | Rules | Buildings | cities | ak | valdez | null | -0.337646 | 1.767578 | -0.612305 | -0.676758 |
## § 3.16.140. Levy of assessments—Notice of hearing on objections. | A. When it has been decided to make such public improvement and to levy such assessments, correct account shall be kept of all expense of such improvement and as soon as the latter shall be completed, the city council shall apportion such percentage of the cost as was previously determined and shall assess the same aga... | false | Process | null | cities | ak | valdez | null | -1.081055 | 0.357178 | -0.93457 | -0.570313 |
## § 3.16.150. Hearing on objections—Signing of assessment roll. | At the time of such hearing, all persons concerned shall have a right to present their objections to the assessment or any part thereof and to point out errors and inequalities and submit such reasons for amendments and corrections as they may have and such hearings may be continued from time to time as council shall d... | true | Rules | Other | cities | ak | valdez | null | -0.165039 | 0.458984 | -0.633301 | -0.422852 |
### § 3.16.160. Notice to owner of assessment. | Within ten days after final passage of the ordinance levying the assessment, the city clerk shall mail, postage prepaid, a notice to the owner of each property assessed which notice shall designate the property, the amount of the assessment, the time of delinquency and the amount of penalty, if any. Within five days af... | false | Process | null | cities | ak | valdez | null | -0.98584 | -0.654297 | -0.816406 | -0.767578 |
### § 3.16.170. Assessments to be lien on property. | Such assessments shall be a lien upon the property assessed from the time the assessment is levied, which lien shall be paramount and superior to any other lien heretofore or hereafter created whether by mortgage or otherwise, except a lien for prior assessments and for general taxes, and shall be payable at such time ... | true | Enforcement | Other | cities | ak | valdez | null | -0.432861 | 0.581055 | -0.407959 | -0.001741 |
### § 3.16.180. Assessments to be binding. | The regularity or validity of assessments as provided herein may not in any manner be contested or questioned by any proceeding whatsoever by any person not filing objections to such assessment roll prior to the confirmation thereof.
(Prior code § 25-116; Ord. 97-02 § 1) | true | Enforcement | Other | cities | ak | valdez | null | -1.476563 | -0.581055 | -0.55957 | -1.012695 |
### § 3.16.190. Appeal. | The decision of council upon any objection may be reviewed by the state superior court in the manner prescribed by law provided such action is filed within sixty days after confirmation of the special assessment roll for the assessment. If no such action is commenced, the procedure shall be conclusively presumed to hav... | true | Enforcement | Other | cities | ak | valdez | null | -1.34668 | -0.455078 | -1.189453 | -1.09082 |
### § 3.16.200. Reassessment—To be made where original assessment invalidated. | Whenever an assessment provided for in this chapter is set aside, annulled or declared void, or its enforcement refused by a court of the state or the United States, whether directly or by virtue of a decision of a court the council may, by ordinance or resolution, make a new assessment or reassessment upon the lots, b... | true | Rules | Zoning | cities | ak | valdez | null | -0.956055 | 0.107666 | -1.25 | -0.843262 |
## § 3.16.210. Reassessment—Valid notwithstanding irregularities. | The proceedings required by law to be taken before the making of an original assessment are not required to be taken in connection with a reassessment under this chapter. The reassessment shall be made and become a charge upon the property notwithstanding the omission, failure or neglect of an officer, body or person t... | true | Rules | Other | cities | ak | valdez | null | -0.882324 | 0.371338 | -0.567383 | -0.813965 |
## § 3.16.220. Foreclosure of liens for unpaid assessments. | Liens for unpaid assessments shall be foreclosed and the property sold in the same manner as provided for foreclosure of property for taxes.
(Prior code § 25-120; Ord. 97-02 § 1)
City of Valdez, AK | true | Rules | Zoning | cities | ak | valdez | null | -1.176758 | -0.838379 | -0.36084 | -0.43335 |
### § 3.20.010. Establishment, service area. | A. Pursuant to AS 29.35.131 through 29.35.137, any telephone company providing service within the city shall, together with the police department, fire department and other emergency service providers using the system, cooperate in the establishment of an enhanced 911 emergency reporting system to serve the entire city... | true | Rules | Nuisance | cities | ak | valdez | null | -1.008789 | 0.119019 | -0.98584 | 0.27832 |
### § 3.20.020. Definitions. | A. For the purposes of this chapter, any word or term not interpreted or defined by this section shall be used with a meaning of common or standard utilization.
B. The following words and phrases shall have the meanings respectively ascribed to them by this section:
- **"911 service area"** and **"enhanced 911 servic... | false | Context | null | cities | ak | valdez | null | 1.313477 | 1.688477 | -0.08783 | 0.442871 |
### § 3.24.010. Definitions. | For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
- **"Guest"** means an individual, corporation, partnership or association paying or agreeing to pay monetary consideration for the use of a public accommodation.
- **"Hosting platf... | false | Context | null | cities | ak | valdez | null | -0.29834 | -0.361816 | -0.38916 | -0.851563 |
### § 3.24.020. Levied—Responsibility for payment—Collection. | **A.** The city levies a tax on public accommodation rentals within the city equal to 6% of the rental. The tax shall be applicable to all rentals, unless the rental is specifically exempt from taxation, as follows:
1. Rent paid directly by the United States or state of Alaska insofar as they are immune from taxation;... | true | Rules | Business | cities | ak | valdez | null | 0.370361 | 0.369873 | -0.467529 | -0.078308 |
## § 3.24.030. Registration for operators. | A. Operators shall register with the city by providing the approved business registration for the public accommodation and, if required, the short-term rental permit prior to commencing business.
B. The city finance department shall maintain a record of all registered operators authorized to collect and remit public a... | true | Rules | Business | cities | ak | valdez | null | -0.206909 | -0.077698 | -0.393555 | -0.374268 |
## § 3.24.035. Registration for hosting platforms. | A. Every hosting platform accepting payment for public accommodation rentals as defined by this chapter shall register with the city upon a form provided by the city. There is no requirement for a hosting platform to hold a city business registration or have a physical presence within the city.
B. The city finance dep... | true | Rules | Business | cities | ak | valdez | null | -0.544922 | -0.925293 | -1.03125 | -0.986328 |
## § 3.24.040. Receipts—Segregation. | Title to the taxes collected pursuant to this chapter shall vest to the city upon collection. Such taxes shall be segregated by the operator or hosting platform from the funds of the operator or hosting platform and safeguarded until transmitted to the city as hereinafter provided.
(Prior code § 25-129; Ord. 94-02 § ... | true | Rules | Business | cities | ak | valdez | null | -1.139648 | -0.779297 | -1.180664 | -0.94873 |
## § 3.24.050. Receipts—Transmittal—Due date—Penalty. | A. On or before the last day of the month following each calendar quarter, each operator shall prepare and submit to the city a return for the preceding quarter upon forms furnished by the city setting forth the amount received for:
1. Rentals within the city;
2. Taxes collected.
In addition, the operator shall subm... | true | Enforcement | Business | cities | ak | valdez | null | 0.565918 | 0.884277 | -0.362549 | 0.714355 |
## § 3.24.080. Records—Investigation by city. | The city may conduct investigations and hearings concerning any matters covered by this chapter, may examine relevant books, papers, records or memoranda of any operator and may require the attendance of the operator, their officers or employees. The city shall have the power to administer oaths to persons testifying, ... | false | Process | null | cities | ak | valdez | null | 0.305664 | 0.328857 | -0.308105 | -0.227783 |
## § 3.24.090. Suits for collection. | Taxes due but not paid or taxes collected but not transmitted may be recovered in an action at law against the guest or the public accommodation operator. Tax returns shall be prima facie proof of taxes collected but not transmitted.
(Prior code § 25-134; Ord. 94-02 § 1; Ord. 24-05 § 1) | true | Rules | Other | cities | ak | valdez | null | -1.010742 | -0.881348 | -0.624512 | -0.665527 |
## § 3.24.100. Prohibited acts. | A. No person may fail or refuse to pay the tax imposed by this chapter when it is due and payable to an operator authorized to collect the tax.
B. An operator or hosting platform may not advertise or state to the public or to any guest directly or indirectly that the tax or any part of it will be assumed or absorbed b... | true | Rules | Business | cities | ak | valdez | null | -0.283691 | -0.761719 | -0.336426 | -0.014427 |
## § 3.24.110. Civil penalties for violations. | An operator who rents accommodations in the city and who thereafter fails to file a tax return as required by this chapter shall incur civil penalty equal to 10% of the taxes due to the city for each quarter for which a return was not filed as required by this chapter. An operator who, in the course of business, rents ... | true | Enforcement | Business | cities | ak | valdez | null | 0.569336 | 0.161621 | -0.201538 | 1.263672 |
## § 3.24.120. Distribution of funds. | City of Valdez, AK
§ 3.24.120
VALDEZ CODE
§ 3.24.120
A. Funds received under this chapter including penalties and interest for each calendar year may be available for use as follows:
1. Up to 100% of the gross funds may be made available for distribution. The cost of administration and collection of the public acc... | true | Rules | Other | cities | ak | valdez | null | -0.286621 | -0.068909 | -1.209961 | -0.926758 |
### § 3.28.010. Levied on "taxable property." | Pursuant to Alaska Statutes Section 29.45.080 there is hereby levied a tax on all taxable property taxable under Alaska Statutes Chapter 43.56 at the rate of taxation that applies to other property taxed by the city.
(Prior code § 25-124) | true | Rules | Other | cities | ak | valdez | null | -0.958984 | -0.145264 | -1.086914 | -1.217773 |
### § 3.28.020. Property tax return filing. | A. Every person having ownership or control of or an interest in property taxable under Alaska Statutes Chapter 43.56, herein referred to as Alaska Statutes Chapter 43.56 property, shall file with the city assessor a copy of the Alaska Statutes Chapter 43.56 property tax return filed with the State of Alaska Department... | true | Rules | Other | cities | ak | valdez | null | 0.040649 | 0.696777 | -0.863281 | -0.38501 |
### § 3.30.010. Taxable property. | A. "Taxable property" means all real and tangible personal property used or committed by contract or other agreement for use in the exploration for, production of, or pipeline transportation of gas or unrefined oil, or in the operation or maintenance of a marine terminal or other facilities used in the exploration for,... | false | Context | null | cities | ak | valdez | null | -0.042969 | 1.311523 | -0.84668 | -0.174683 |
### § 3.30.020. Levy of tax. | An annual tax set at the mill rate applicable to real property set by resolution of the city council under Section 3.12.170 is levied each tax year on the full and true value of the property taxable under this chapter.
(Ord. 24-16 § 1) | true | Rules | Other | cities | ak | valdez | null | -1.248047 | -0.476563 | -1.143555 | -1.166992 |
### § 3.30.030. Assessments. | The city shall assess all property taxable under this chapter at its full and true value as of January 1st of the assessment year. Assessments shall be based upon a cost approach with a use premise of value and an economic life based upon the life of proven reserves.
(Ord. 24-16 § 1) | true | Rules | Other | cities | ak | valdez | null | -1.324219 | -1.005859 | -0.74707 | -1.036133 |
### § 3.30.040. Refunds. | In the event property taxed under this provision is later determined to be taxable under AS 43.56 by a final nonappealable judgment, the city shall issue refunds for the amount of tax collected under this chapter.
(Ord. 24-16 § 1) | true | Enforcement | Other | cities | ak | valdez | null | -1.123047 | -0.533203 | -1.191406 | -1.140625 |
### § 3.30.050. Returns. | Every person having ownership or control of an interest in property that may be taxable under this chapter shall submit a return in the form and with the verification prescribed by the city, based on property values existing on January 1st of each year. Such returns shall contain a verified, complete, true, and correct... | true | Enforcement | Other | cities | ak | valdez | null | -0.26709 | -0.598145 | -0.246216 | 0.433105 |
### § 3.30.060. Investigation. | A. The city may make an investigation of property on which a return has been filed or of taxable property upon which no return has been filed. In either case, the city may make its own valuation of the taxable property, which is prima facie evidence of full and true value.
B. An employee or agent of the city may enter... | false | Process | null | cities | ak | valdez | null | 0.172363 | -0.209106 | -0.473877 | -0.085754 |
### § 3.30.070. Assessment roll. | The city shall prepare annually the assessment roll for taxation under this chapter. The roll must contain a description of all taxable property, the assessed value of all taxable property, and the names and addresses of persons owning property subject to assessment and taxation.
(Ord. 24-16 § 1) | true | Rules | Other | cities | ak | valdez | null | -1.227539 | -1.419922 | -0.978027 | -1.185547 |
### § 3.30.080. Assessment notice. | Assessment notices shall be provided in the manner set forth in Section 3.12.100.
(Ord. 24-16 § 1; Ord. 25-03 § 1) | true | Rules | Other | cities | ak | valdez | null | -1.249023 | -0.391357 | -1.121094 | -1.566406 |
### § 3.30.090. Corrections and adjustments. | An owner of taxable property may advise the city of any errors or omissions in the assessment. The city may correct errors or omissions in the assessment roll. If errors found in the preparation of the assessment roll are adjusted, the city shall mail a corrected notice allowing thirty days for appeal to the board of e... | false | Process | null | cities | ak | valdez | null | -0.97998 | -0.587402 | -1.008789 | -0.856934 |
### § 3.30.100. Appeal. | An owner of taxable property receiving an assessment notice may appeal an assessment as provided in Chapter 3.12. In addition to the grounds for appeal set forth in Chapter 3.12, the Board of Equalization shall hear appeals regarding the taxability of property subject to assessment and taxation under this chapter. An a... | true | Rules | Other | cities | ak | valdez | null | -0.749023 | 0.30542 | -0.95166 | -0.667969 |
### § 3.30.110. Certification. | No later than June 1st of each year, the city shall certify the final assessment roll and mail to the owner of the taxable property or an authorized agent a statement of the amount of tax due.
(Ord. 24-16 § 1) | false | Process | null | cities | ak | valdez | null | -1.398438 | -1.591797 | -0.858398 | -1.363281 |
### § 3.30.120. Supplementary assessment rolls. | The city shall include property omitted from the assessment roll on a supplementary roll.
(Ord. 24-16 § 1) | true | Rules | Other | cities | ak | valdez | null | -1.446289 | -1 | -0.974121 | -1.585938 |
### § 3.30.130. Collection and deposit. | By July 1st, the city shall mail tax statements setting out the levy, dates when taxes are payable and delinquent, and penalties and interest.
(Ord. 24-16 § 1; Ord. 25-03 § 1)
City of Valdez, AK
§ 3.30.140 REVENUE AND FINANCE § 3.30.160 | false | Process | null | cities | ak | valdez | null | -0.976074 | -0.499512 | -0.894043 | -0.92627 |
## § 3.30.140. Delinquency. | A. When the tax levied under this chapter becomes delinquent, penalty, interest, and costs accrue as follows:
1. Penalty. A penalty of 80% on the unpaid balance of a tax installment that was due shall be added to the delinquent tax.
2. Accrual of Interest. In addition to the penalty set out in subsection A.1 of this ... | true | Enforcement | Other | cities | ak | valdez | null | -0.709961 | 0.177734 | -0.313965 | 0.677246 |
## § 3.30.150. Tax liability. | A. The owner of assessed personal property 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 city.
B. Property taxes, together with penalty and interest, are a lien upon the property ... | true | Rules | Other | cities | ak | valdez | null | -0.399414 | -0.838379 | -0.418457 | 0.055695 |
## § 3.30.160. Definitions. | In this chapter:
"Used or committed by contract or other agreement," for those purposes described in Section 3.30.010, means all property that is legally required or otherwise necessary for those purposes including, but not limited to, oil spill prevention and response property and all property used or committed by co... | false | Context | null | cities | ak | valdez | null | -0.821777 | 1.413086 | -0.968262 | 0.247437 |
### § 3.32.010. Purpose. | The excise on the manufacture, importation, distribution or sale of controlled substances as levied by this chapter is for the purpose of offsetting the cost of law enforcement in the investigation, apprehension, prosecution and incarceration of those who manufacture, import, distribute or sell controlled substances in... | false | Context | null | cities | ak | valdez | null | 0.377197 | -0.36377 | 0.335938 | 1.395508 |
### § 3.32.020. Definitions. | For the purposes of this chapter, whenever any of the following words, terms or definitions are used, they shall have the meaning ascribed to them in this section:
- "Controlled substance" has the meaning ascribed to it in Alaska Statutes Section 11.71.900.
- "Deliver" or "delivery" has the meaning ascribed to them in... | false | Context | null | cities | ak | valdez | null | -0.374756 | 0.66748 | -0.214966 | -0.442871 |
### § 3.32.030. Excise levy and collection. | A. There is levied and imposed upon the manufacture, importation, distribution and sale in the city of a controlled substance an excise equal to 50% of the market value of the controlled substance.
B. The liability for payment of the excise shall be born jointly and severally by the manufacture, importer, distributor ... | true | Rules | Other | cities | ak | valdez | null | -0.23584 | 0.370605 | 0.44751 | 0.52832 |
## § 3.32.040. Presumptions and burden of proof. | A. In the event the market value of the controlled substance is not readily and accurately ascertainable from the records required to be maintained under Section 3.32.030, the finance director or their designee shall determine the market value from all available evidence, which may include, but shall not be limited to,... | true | Rules | Other | cities | ak | valdez | null | 0.31543 | 0.630371 | -0.075256 | 0.24353 |
## § 3.32.050. Exemptions. | Practitioners and dispensers shall be exempt from the excise imposed by this chapter while engaging lawfully in professional practice or research in the city.
(Prior code § 25-159) | true | Rules | Business | cities | ak | valdez | null | -1.210938 | -1.152344 | -0.565918 | -1.334961 |
## § 3.32.060. Violation—Penalty. | A. A person liable for the excise who fails to transmit to the city the excise due under this chapter within five days of the first manufacture, distribution, importation or sale shall incur a civil penalty of 10% of the excise due and owing per month or fraction thereof from the time the excise should have been paid a... | true | Enforcement | Other | cities | ak | valdez | null | 0.462402 | -0.123718 | 0.277832 | 1.183594 |
### § 3.36.010. Purpose. | It is determined and declared that the purpose of this chapter is to provide a method for financing the cost of economic development facilities in the city in order to provide employment opportunities and relieve conditions of unemployment and encourage the economic development of the city, thereby reducing the evils a... | false | Context | null | cities | ak | valdez | null | -1.056641 | 0.230591 | -0.943359 | 0.108948 |
### § 3.36.020. Definitions. | For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
"Bonds" means revenue bonds issued as herein provided.
"Charter" means the Charter of the city as from time to time amended and supplemented.
"Construction" of or with respect to a... | false | Context | null | cities | ak | valdez | null | -0.431641 | 1.200195 | -1.117188 | -0.501465 |
## § 3.36.030. Additional powers of city. | In addition to other powers which it may have, the city shall have the power under this chapter:
A. To acquire by gift, purchase, lease or sublease, to construct and to finance one or more projects, whether or not now or hereafter in existence, within the city;
B. To issue its revenue bonds to defray in whole or in p... | true | Rules | Other | cities | ak | valdez | null | -0.52002 | 0.626465 | -1.365234 | -0.364502 |
## § 3.36.040. Exercise of powers. | The exercise of all powers pursuant to this chapter may be authorized by resolution of the council which may in each instance be adopted at the same meeting, either regular or special or an adjournment of either, at which it is introduced and shall take effect immediately upon adoption.
(Prior code § 9-43) | false | Process | null | cities | ak | valdez | null | -1.18457 | -0.59668 | -0.916992 | -1.314453 |
## § 3.36.050. General description. | Bonds issued pursuant to this chapter may:
A. Bear interest at such rate or rates payable at such time or times;
B. Be in one or more series;
C. Bear such date or dates;
D. Mature at such time or times not exceeding forty years from their respective dates;
E. Be payable in such medium of payment at such place or p... | true | Rules | Other | cities | ak | valdez | null | -0.317627 | 1.279297 | -1.414063 | -1.007813 |
## § 3.36.090. Covenants in bonds. | A. Any resolution authorizing the issuance of bonds under this chapter may provide that the principal of and the interest and premium, if any, on the bonds shall be secured by an indenture of trust covering the revenues and receipts derived from the leasing, subleasing, sale or financing of the project for which the bo... | true | Rules | Other | cities | ak | valdez | null | -0.458008 | 1.255859 | -1.34668 | -0.182983 |
## § 3.36.100. Signatures of officers required—Validity. | The bonds shall bear the manual or facsimile signatures of such officers of the city as may be designated in the resolution authorizing such bonds and such manual or facsimile signatures shall be the valid and binding signatures of the officers of the city, notwithstanding that before
City of Valdez, AK
VALDEZ CODE
§... | true | Rules | Other | cities | ak | valdez | null | -1.407227 | 0.666992 | -0.669434 | -0.979004 |
### § 3.36.110. Pledge and lien. | All bonds issued under this chapter shall have a lien upon the revenues and receipts derived from the leasing, subleasing, sale or financing of the project for which the bonds have been issued to the extent such revenues and receipts are pledged pursuant to this chapter, and the council may provide in the resolution au... | true | Rules | Other | cities | ak | valdez | null | -1.166992 | 0.083923 | -1.478516 | -0.494873 |
### § 3.36.120. Limited liability. | All bonds issued under and pursuant to this chapter shall be limited obligations of the city payable solely out of the revenues and receipts derived from the leasing, subleasing, sale or financing of the project with respect to which such bonds are issued. Bonds issued under this chapter are not payable from taxes levi... | true | Rules | Other | cities | ak | valdez | null | -1.131836 | 0.385986 | -0.999023 | -0.653809 |
### § 3.36.130. Exemption from construction and other requirements for public buildings. | The construction of a project shall not be subject to any requirements relating to public buildings, structures, grounds, works or improvements imposed by any ordinance or resolution of the city, or to any other similar requirements, and any requirement of competitive bidding or other restriction imposed on the procedu... | true | Rules | Buildings | cities | ak | valdez | null | -1.210938 | 0.150269 | -0.980957 | -0.851563 |
### § 3.36.140. Procedures established as additional and supplemental—Limitations imposed—Effect. | The procedures established by this chapter are in addition and supplemental to, and the limitations imposed by this chapter shall not affect, the exercise of powers conferred by the
City of Valdez, AK
§ 3.36.140 REVENUE AND FINANCE § 3.36.170
Charter, any law or any other ordinance. Construction of any projects may b... | true | Rules | Other | cities | ak | valdez | null | -1.426758 | 0.76416 | -1.516602 | -1.205078 |
## § 3.36.150. Impact aid payment or administrative fee | The city shall require an impact aid payment or administrative fee each time the bonds are issued under the provisions of this chapter in order to enable the city to defray, in whole or in part, costs associated with the development, administration and expansion occasioned by the project. The impact aid payment or admi... | true | Rules | Other | cities | ak | valdez | null | -0.772461 | -0.374268 | -1.037109 | -0.376465 |
## § 3.36.160. Contract with bondholders. | The provisions of (a) this chapter; (b) the resolution of the council authorizing the issuance of the bonds; (c) the contract of sale of the bonds; (d) any indenture of trust executed in connection therewith; and (e) the bonds shall collectively constitute a contract with the holder or holders of the bonds, and no subs... | true | Rules | Other | cities | ak | valdez | null | -1.24707 | 0.317627 | -1.101563 | -0.797852 |
## § 3.36.170. Severability. | The provisions of this chapter, except Section 3.36.120 hereof, are severable and if any such provisions or any sentence, clause or paragraph thereof shall be held unconstitutional or ineffective by any court of competent jurisdiction, the decision of such court shall not affect or impair any of such remaining provisio... | true | Rules | Other | cities | ak | valdez | null | -1.429688 | -0.880371 | -1.036133 | -1.302734 |
### § 3.40.010. Equipment replacement reserve. | A. There is established in the major equipment fund an equipment replacement reserve. The amount of the equipment replacement reserve shall be based on the amount necessary to fund future equipment needs projected for all departments of the city.
B. Any earnings from investment of monies accumulated in the equipment r... | true | Rules | Other | cities | ak | valdez | null | -1.491211 | -0.11145 | -0.283936 | -0.678223 |
### § 3.40.020. Valdez Museum memorial endowment account. | A. The Valdez Museum memorial endowment account is established as an asset of the city of Valdez, Alaska. The asset is to be held perpetually and invested for the benefit of the Valdez Museum. The endowment account will be administered in accordance with provisions of this chapter of the Valdez Municipal Code.
B. The ... | true | Rules | Other | cities | ak | valdez | null | -1.670898 | 0.663574 | -1.186523 | -0.864258 |
### § 4.04.010. Definitions. | For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
"Appraised value" means 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 ... | false | Context | null | cities | ak | valdez | null | -0.567383 | 0.238159 | -1.087891 | -1.085938 |
### § 4.04.020. Applicability. | Pursuant to Section 12.3(b) of Chapter 12 of the Charter of the city, the procedure set out in this chapter shall govern the sale or other disposition, other than lease pursuant to Chapter 4.08 of this code, of real property including, insofar as not inconsistent therewith, the real property subject to sale under Ordin... | false | Context | null | cities | ak | valdez | null | -1.244141 | 0.89502 | -1.333984 | -1.254883 |
### § 4.04.030. Appraised value of property. | A. No real property or interest therein shall be disposed of until there has been an appraisal to determine the fair market value of the property.
B. Appraisals are considered valid if completed within one year of the time of sale for property with a value below one hundred thousand dollars, and within six months for ... | true | Rules | Zoning | cities | ak | valdez | null | 0.694336 | 0.874023 | -0.118896 | -0.036163 |
### § 4.04.060. Disposition of real property not sold at public auction or by sealed bid. | When a public auction or sealed bid has been held as above provided, but no buyer was found for the property or interest therein offered or any part thereof, the resolution providing for such public sale shall be sufficient authority to sell the unsold property or interest therein to any person tendering the appraised ... | true | Rules | Other | cities | ak | valdez | null | -0.487793 | 0.232666 | -1.080078 | -0.444824 |
### § 4.04.070. Sale by negotiation. | **A.** Should the city council decide that the disposal of real property or any interest therein at public sale is not in the public interest, the city council may authorize the city manager to negotiate a sale of such real property or interest therein and shall prescribe the terms therefor. Such authority shall be pro... | true | Rules | Zoning | cities | ak | valdez | null | 1.008789 | 1.274414 | -0.356689 | 0.134766 |
### § 4.06.010. Survey of city-owned personal property. | The city manager shall, from time to time or as occasion arises, make or cause to be made by another person they designates to do so a survey of city-owned personal property. The city manager shall identify surplus personal property and shall dispose of property pursuant to Section 4.06.020.
(Ord. 06-03 § 1; Ord. 22-... | true | Rules | Other | cities | ak | valdez | null | -1.020508 | -0.68457 | -0.748047 | -1.071289 |
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