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## § 4.32.010 ABSENTEE VOTING. | Any qualified voter, who expects to be absent from his election precinct or who will be unable to vote in such precinct by reason of physical disability on the day of any election, may cast an absentee ballot.
(Ord. No. 2001-06, passed 5-22-01) | true | Rules | Other | cities | ak | unalaska | null | -0.49585 | -1.842773 | 0.617188 | -0.699219 |
## § 4.32.020 ABSENTEE BALLOTS. | (A) A person who seeks to vote by absentee ballot may file either in person, by electronic transmission, or mailing a written application to the City Clerk.
(B) An application made by mail must be received by the City Clerk not more than 35 days, nor less than five days before a city election. An application made in p... | true | Rules | Other | cities | ak | unalaska | null | -0.348389 | -0.966797 | 0.040283 | -0.560547 |
## § 4.32.030 DELIVERY OF ABSENTEE BALLOTS. | Upon timely receipt of an application for an absentee voter’s ballot, the City Clerk will file it. The City Clerk will then check the latest state registration listing to determine whether the applicant is registered pursuant to state statute. If the applicant is properly registered, the City Clerk will deliver to the ... | true | Rules | Other | cities | ak | unalaska | null | -0.474121 | -0.930664 | -0.165161 | -0.706543 |
## § 4.32.040 DETERMINATION OF RIGHTS BY CITY CLERK. | Before delivering a ballot, the City Clerk will determine whether the applicant has a right to an absent voter’s ballot.
(Ord. No. 2001-06, passed 5-22-01) | false | Process | null | cities | ak | unalaska | null | -0.646484 | -1.40625 | -0.19458 | -0.939941 |
## § 4.32.050 NOTATION OF BALLOT NUMBER AND DATE OF APPLICATION. | Upon personal delivery or the mailing of an absent voter’s ballot, the City Clerk shall enter on the application of the absent voter, and on the space provided in the voter registration index, the number of and the date the ballot was delivered or mailed. Before the election, the City Clerk shall enter on the original ... | false | Process | null | cities | ak | unalaska | null | -1.097656 | -1.205078 | -0.345459 | -1.305664 |
## § 4.32.060 COMPLETION AND RETURN OF ABSENTEE BALLOTS. | The identification envelope and return envelope provided to the voter will be of such form, size and weight as prescribed by the City Clerk. The identification envelope will have printed on its face an affidavit substantially as follows:
“IDENTIFICATION ENVELOPE”
State of _________)
____________________) ss:
_______... | true | Rules | Other | cities | ak | unalaska | null | -0.874512 | -0.002235 | 0.042786 | -0.761719 |
## § 4.32.070 ABSENTEE VOTING AT CITY CLERK’S OFFICE. | A voter who receives an absent voter’s ballot may, on any day prior to the day of the election, appear at the office of the City Clerk and execute the ballot under the security of the City Clerk or designee in the following manner:
(A) The voter will first display the ballot to the City Clerk to show that the ballot h... | true | Rules | Other | cities | ak | unalaska | null | -0.36084 | -0.544922 | 0.322754 | -0.268066 |
## § 4.32.080 EXECUTING ABSENTEE BALLOTS OUTSIDE CITY. | After receiving an absent voter’s ballot, a voter may appear on any day prior to and including the day of the election, before a notary public, clerk or officer of any city, state, territory or district within the United States. Under the scrutiny of such officer, the voter may execute a ballot as set forth in §4.32.07... | false | Process | null | cities | ak | unalaska | null | -0.358154 | -0.76416 | -0.327393 | -0.644043 |
## § 4.32.085 ABSENTEE VOTING BY ELECTRONIC TRANSMISSION. | (A) An absentee ballot that is completed and returned by the voter by electronic transmission must be accompanied by a form which contains the following statement:
"I understand that by using electronic transmission to return my marked ballot, I am voluntarily waiving a portion of my right to a secret ballot to the ext... | true | Rules | Other | cities | ak | unalaska | null | -0.730469 | -0.471924 | 0.233276 | -0.294678 |
# CHAPTER 4.36: CONTEST OF ELECTION | Section
4.36.010 Contest of election
4.36.020 Recount expenses
4.36.030 Contest of election
4.36.040 Ballot recount
4.36.050 Prohibited practices alleged
4.36.060 Sustained charges
4.36.070 Determination of tie votes
§ 4.36.010 CONTEST OF ELECTION.
(A) Any candidate or any ten qualified voters may contes... | true | Rules | Other | cities | ak | unalaska | null | 0.413818 | 0.702148 | -0.484131 | 0.769531 |
### § 4.36.040 BALLOT RECOUNT. | If only a recount of ballots is demanded, the election board shall recount the ballots.
(Ord. No. 2001-06, passed 5-22-01) | false | Process | null | cities | ak | unalaska | null | -1.34082 | -1.757813 | -0.488037 | -0.854004 |
### § 4.36.050 PROHIBITED PRACTICES ALLEGED. | When the contestant alleges prohibited practices, the City Council will direct the City Clerk to produce the original register book for the election.
(Ord. No. 2001-06, passed 5-22-01) | false | Process | null | cities | ak | unalaska | null | -0.396729 | -0.900391 | -0.313721 | -0.296143 |
### § 4.36.060 SUSTAINED CHARGES. | If the charges alleged by the contestant are sustained, the defective ballots will be purged from the election returns, and the canvassing committee will make a recount without counting the illegal votes. The results of such recount will be reported immediately to the City Council. The City Council will then certify th... | false | Process | null | cities | ak | unalaska | null | -0.859375 | -0.45874 | -0.828613 | 0.117615 |
### § 4.36.070 DETERMINATION OF TIE VOTES. | If after a recount and/or appeal two candidates tie in having the highest number of votes, or tie for second place with no candidate receiving 40% of the votes cast for the same office, the City Clerk shall notify the candidates who are tied. The City Clerk shall notify the candidates of a reasonably suitable time and ... | false | Process | null | cities | ak | unalaska | null | -1.061523 | -0.477051 | -0.821777 | -0.729492 |
### § 6.04.010 BUDGET AND CAPITAL PROGRAM. | (A) The City Manager shall arrange for the preparation of a budget and capital program. The budget and capital expenditure proposals shall be given a public hearing.
(B) After public hearing, the Council may approve budgets with or without amendments and shall appropriate the funds required for the approved budgets. | false | Process | null | cities | ak | unalaska | null | -1.286133 | -1.759766 | -1.125977 | -1.189453 |
### § 6.04.020 CITY OBLIGATIONS; APPROPRIATIONS. | (A) A bond, contract, lease, or other obligation requiring the payment of funds from the appropriations of a later fiscal year or of more than one fiscal year shall be made or approved by ordinance or resolution adopted by a majority of the votes authorized on the question or as required by Alaska Statutes.
(B) The Co... | true | Rules | Other | cities | ak | unalaska | null | -1.040039 | -0.085388 | -1.275391 | -0.529785 |
### § 6.04.030 FISCAL YEAR. | The fiscal year of the municipality shall begin on the first day of July and end on the last day of June. | false | Context | null | cities | ak | unalaska | null | -1.765625 | -2.580078 | -0.553223 | -1.981445 |
### § 6.04.040 ACCOUNTING PRACTICES. | The financial books and records of the City will be kept and prepared according to generally accepted accounting principles.
(Ord. No. 95-17; Am. Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -1.473633 | -0.874023 | -1.341797 | -1.729492 |
### § 6.04.050 AUDIT OF CITY GOVERNMENT ACCOUNTS. | Prior to the end of each fiscal year the Council shall designate certified public accountants who should have no personal interest, direct or indirect, in the fiscal affairs of the City, who, as of the end of the fiscal year, shall make an independent audit of all the accounts and other evidences of financial transacti... | false | Process | null | cities | ak | unalaska | null | -1.19043 | -0.663086 | -1.023438 | -0.781738 |
### § 6.04.060 INTEREST RATE. | Unless a different rate of interest is provided for by ordinance, by agreement, or required by State law, interest shall accrue on obligations owing to the City at the rate of ten and one-half (10.5%) percent per annum from the date due until paid in full.
(Ord. No. 98-19, passed 6-23-98; Am. Ord. No. 2003-05, passed ... | true | Rules | Other | cities | ak | unalaska | null | -1.071289 | -1.064453 | -0.389404 | -0.572266 |
## § 6.06.010 SUSTAINABILITY FUND ESTABLISHED AND PURPOSE. | (A) There shall be a Sustainability Fund of the City of Unalaska.
(B) The purpose of the Sustainability Fund is to set aside and invest funds as the City’s budget allows to maximize income for future capital and operating expenses of the City and to preserve assets of the City for present and future generations while ... | true | Rules | Other | cities | ak | unalaska | null | -1.422852 | -0.991211 | -0.775391 | -0.486816 |
## § 6.06.020 CONTRIBUTIONS. | Contributions to the Sustainability Fund shall be made by non-code ordinance at the discretion of the Council.
(Ord. 2025-08, passed 7-8-25) | true | Rules | Other | cities | ak | unalaska | null | -0.849609 | -0.786621 | -0.893066 | -1.295898 |
## § 6.06.030 DISTRIBUTIONS. | (A) In any fiscal year, the Council may appropriate from the Sustainability Fund not more than the maximum sustainable distribution rate of the five-year average market value of the Sustainability Fund, to be computed using the five (5) prior fiscal year-end market values. The sustainable distribution rate shall be def... | true | Rules | Other | cities | ak | unalaska | null | -0.500488 | 0.290771 | -0.59082 | -0.63916 |
## § 6.06.040 FUND ADMINISTRATION. | (A) The Council shall administer the Sustainability Fund in accordance with this Chapter.
(B) The Council shall retain a bank custodian to hold all investment cash and securities in the name of the City’s Sustainability Fund. The custodian shall render monthly reports regarding assets held at both book and market valu... | true | Rules | Other | cities | ak | unalaska | null | -0.787109 | 0.573242 | -0.508301 | -0.061279 |
## § 6.06.050 STRATEGIC ASSET ALLOCATION. | (A) The Sustainability Fund’s strategic asset allocation shall be determined based upon the desired return, risk tolerance, and other investment parameters (liquidity needs, time horizon, etc.). The appropriateness and characteristics of the asset allocation strategy shall be reviewed by the Council and confirmed by re... | true | Rules | Other | cities | ak | unalaska | null | -0.958984 | 0.190186 | -0.803223 | -0.452393 |
## § 6.06.060 ALLOWABLE INVESTMENTS. | (A) General. Assets of the Sustainability Fund shall be invested in investment vehicles that provide exposure to asset classes or implementation strategies which have been approved as part of the strategic asset allocation. All investments must comply with the fund-level investment guidelines and product-level investme... | true | Rules | Other | cities | ak | unalaska | null | -0.739258 | 0.992676 | 0.082642 | 0.238159 |
## § 6.06.070 PERFORMANCE MEASUREMENT. | (A) The Council shall monitor performance of the investment program and review an objective performance evaluation of the investment program not less than once annually. The Council may, by resolution, adopt additional requirements and standards for performance monitoring and measurement.
(B) The investment manager sh... | true | Rules | Other | cities | ak | unalaska | null | -0.825684 | 0.080078 | -0.529297 | -0.665039 |
### § 6.08.010 POLICY. | The Council shall adopt and amend, by non-code ordinance, a fee schedule specifying the fees and charges for services, labor and equipment provided by the City. Such rates shall be reviewed for adequacy and fairness no less than once each fiscal year.
(Am. Ord. 99-10, passed 6-8-99; Am. Ord. No. 2003-05, passed 5-6-03... | true | Rules | Other | cities | ak | unalaska | null | -0.840332 | -0.76709 | -1.107422 | -1.171875 |
### § 6.12.010 PREPARATION AND ADOPTION OF BUDGET. | The City Manager shall recommend to the Council an annual budget. The Finance Director shall compile the budget based upon detailed departmental estimates and work programs and control the same under the direction of the City Manager.
(Am. Ord. No. 2003-05, passed 5-6-03) | false | Process | null | cities | ak | unalaska | null | -1.762695 | -1.348633 | -1.111328 | -1.573242 |
## § 6.12.020 BUDGET MESSAGE; CURRENT OPERATIONS. | The budget message submitted by the City Manager to the Council shall explain the budget, contain an outline of the proposed financial policies, and describe the most important features of the budget plan. It shall set forth the reasons for significant changes from the previous year’s budget.
(Am. Ord. No. 2003-05, pa... | true | Rules | Other | cities | ak | unalaska | null | -1.743164 | -1.304688 | -1.138672 | -1.298828 |
## § 6.12.030 BUDGET MESSAGE; CAPITAL IMPROVEMENTS. | As part of the budget message, in relation to the proposed expenditures for capital projects and down payments, the City Manager shall include a statement of pending capital projects and proposed new capital projects. This statement shall state the respective sums proposed to be raised by the issuance of bonds during t... | true | Rules | Other | cities | ak | unalaska | null | -1.571289 | -0.974121 | -1.34082 | -1.259766 |
## § 6.12.040 SCOPE OF CAPITAL IMPROVEMENT PLAN. | (A) The City Manager shall submit a capital improvement program and proposed budget for the five following fiscal years which shall accompany the proposed operating budget.
(B) The capital improvements program and proposed budget shall contain at least the following:
(1) A summary of current capital improvements whic... | false | Process | null | cities | ak | unalaska | null | -1.254883 | -0.133667 | -0.848145 | -0.787598 |
## § 6.12.050 BUDGETARY CONTROL. | (A) No officer, employee, department or agency shall, without Council approval, expend or contract to expend any money or incur any liability in excess of the amounts appropriated for a department by the current budget.
(B) All appropriations lapse at the end of the budget year to the extent that they have not been ex... | true | Rules | Other | cities | ak | unalaska | null | -0.790527 | -0.376465 | -0.410889 | -0.453125 |
## § 6.12.060 SCOPE OF BUDGET. | (A) The budget shall be a complete financial plan for all the operations of the City showing all fund balances, all estimated revenues, and all proposed expenditures.
(B) The budget shall include a comparative statement of actual expenditures and actual revenues for the preceding three (3) fiscal years and estimated e... | true | Rules | Other | cities | ak | unalaska | null | -1.407227 | -0.836426 | -1.157227 | -1.125977 |
## § 6.16.010 ASSESSMENT AND PROPOSAL. | The Council may assess against the property of a State or Federal governmental unit and private real property to be benefitted by an improvement all or a portion of the cost of acquiring, installing or constructing capital improvements. The state shall pay an assessment levied, except as otherwise provided by law and s... | true | Rules | Other | cities | ak | unalaska | null | -0.34375 | 0.47168 | -1.173828 | -0.502441 |
## § 6.16.020 SPECIAL ASSESSMENT DISTRICTS. | (A) When more than one property is to be specially benefitted by a proposed improvement, the project is considered a special assessment district.
(B) A special assessment district for a public improvement may be initiated for any one or more of the following improvements:
(1) Street, roads, parkways, street lighting,... | false | Context | null | cities | ak | unalaska | null | -0.49585 | -0.612305 | -0.566895 | -0.036316 |
## § 6.16.030 SPECIAL ASSESSMENT BONDS. | (A) The Council may by ordinance authorize the issuance and sale of special assessment bonds to pay all or part of the cost of an improvement in a special assessment district. The principal and interest of bonds issued shall be payable solely from the levy of special assessments against the property to be benefitted. T... | true | Enforcement | Other | cities | ak | unalaska | null | -0.319092 | 0.436523 | -0.850098 | 0.140991 |
## § 6.16.040 CAPITAL IMPROVEMENTS BY AGREEMENT. | When all the record owners of real property within an area enter into a written agreement approved by the City Attorney, the Council may, by resolution, establish a local improvement district consisting of such property. Upon the execution of the agreement and adoption of the resolution, the property owners who are par... | true | Rules | Zoning | cities | ak | unalaska | null | -0.483154 | 0.025192 | -1.010742 | -0.610352 |
## § 6.16.050 CREATION OF DISTRICT. | (A) When an improvement proposal is filed with the City Clerk and presented to the City Council, the City shall find by resolution or ordinance whether (1) the improvement requested is necessary and should be made, and (2) if by petition, the request has sufficient and proper petitioners. The findings under this sectio... | false | Process | null | cities | ak | unalaska | null | -0.587891 | -0.094604 | -0.808594 | -0.671387 |
## § 6.16.055 RECORD OWNER. | The person in whose name property is listed on the City’s property tax roll as owner is conclusively presumed to be the legal owner of record. If the owner is unknown, the assessment roll may designate "unknown owner."
(Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -1.202148 | -1.143555 | -0.602539 | -1.130859 |
## § 6.16.060 OBJECTIONS AND REVISION. | (A) Objections to an improvement plan may be filed during the period of sixty (60) days after publication of notice on the improvement plan by the City of Unalaska. The City may by resolution or ordinance approve the plan and order the improvement subject to the limitation of (B) of this section.
(B) If objections are... | true | Rules | Other | cities | ak | unalaska | null | -0.339111 | 0.387451 | -0.569336 | -0.328369 |
## § 6.16.070 ASSESSMENT ROLL. | (A) After approval of an improvement plan, and after final construction costs are calculated, the City Council shall assess the authorized percentage of the cost against property in the district included in the plan in proportion to the benefit received.
(B) The special assessment roll shall contain property descripti... | false | Process | null | cities | ak | unalaska | null | -0.872559 | -0.519531 | -0.805176 | -0.822266 |
## § 6.16.080 HEARING AND SETTLEMENT. | After the public hearing, the City Council shall correct errors and inequalities in the roll. If an assessment is increased, a new hearing shall be set and notice published, except that a new hearing and notice is not required if of all record owners of property subject to the increased assessment consent in writing to... | false | Process | null | cities | ak | unalaska | null | -1.313477 | -0.216675 | -0.856934 | -0.764648 |
## § 6.16.090 OBJECTION AND APPEAL. | (A) The validity of an assessment may not be contested by a person who did not file with the City Clerk a written objection to the assessment roll before its confirmation.
(B) The decision of the City Council on an objection may be appealed to the Superior Court within thirty (30) days after the date of confirmation o... | true | Enforcement | Other | cities | ak | unalaska | null | -1.111328 | -0.831543 | -0.51709 | -0.844727 |
## § 6.16.100 PAYMENT. | (A) The City Council shall fix times of payment, penalties on delinquent payments, and the rate of interest on the unpaid balance of the assessment. Payment may be in one sum or by installments, but not to exceed twenty (20) years from the date the installment is due. If payment is to be in one sum, payment may not be ... | true | Rules | Other | cities | ak | unalaska | null | -0.077881 | 0.134399 | -0.26001 | -0.034119 |
### § 6.24.010 PURCHASING AGENT. | There may be a purchasing agent of the City to make all purchases of supplies, materials, equipment, and contractual services for the offices, departments, and agencies of the City government. | false | Process | null | cities | ak | unalaska | null | -1.606445 | -1.802734 | -0.916992 | -1.600586 |
### § 6.24.020 BIDS; NOTICE INVITING. | (A) NEWSPAPER: Notice inviting competitive sealed bids shall be published once in a newspaper of general circulation published in the City or if there is no such newspaper, by posting in ten (10) separate places in the City at least thirty (30) days preceding the last day set for the receipt of bids. The notice require... | true | Rules | Other | cities | ak | unalaska | null | -0.473389 | 0.085144 | -1.208008 | -0.987793 |
### § 6.24.030 BIDS; OPENING PROCEDURE. | (A) SUBMITTING: Sealed bids shall be submitted personally or by mail to the officer designated in the notice inviting bids
and shall be identified as bids on the envelope.
(B) OPENING: Bids shall be opened in public at the time and place stated in the public notices which shall be immediately after the closing time fo... | true | Rules | Business | cities | ak | unalaska | null | 1.025391 | 0.609375 | -0.926758 | -0.063782 |
## § 6.28.010 ANNUAL TAX LEVY. | (A) There is levied annually real and personal property tax for the City which shall not exceed the limitations imposed by AS 29.45.090.
(B) The Council shall annually by resolution establish the rate of levy on assessed property within the City. The annual rate of levy shall be determined before June 15.
(C) The rat... | true | Rules | Other | cities | ak | unalaska | null | -0.73291 | -0.526855 | -1.098633 | -1.078125 |
## § 6.28.020 PROPERTY SUBJECT TO TAX. | All real and personal property within the corporate limits of the City is subject to taxation unless exempt as required in § 6.28.030 of this Chapter or as listed in AS 29.
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -0.309326 | -0.385986 | -0.898438 | -1.165039 |
## § 6.28.030 EXEMPTIONS. | (A) The following is exempt from general property taxation:
(1) Municipal, state or federally owned property, except that a private leasehold, contract or other interest in property is taxable to the extent of the interest.
(2) Household furniture and personal effects of members of a household.
(3) Property used exc... | true | Rules | Other | cities | ak | unalaska | null | 0.39917 | 1.719727 | -0.301514 | -0.456299 |
## § 6.28.035 APPLICATION FOR EXEMPTION. | (A) No exemption under § 6.28.030(A)(3), (4), (6), (7), (8), (12), or (14) may be granted except upon written application for the exemption on a form prescribed by the assessor. An application for exemption must be filed no later than March 31 of the assessment year for which the exemption is claimed. A separate applic... | false | Process | null | cities | ak | unalaska | null | 0.951172 | 1.53418 | 1.347656 | 0.567871 |
## § 6.28.040 TAXPAYER NOTICE. | (A) If the City levies and collects property taxes, the City shall provide the following notice:
**NOTICE TO TAXPAYER**
For the current fiscal year the City has been allocated the following amount of State aid for school and municipal purposes under the applicable financial assistance acts:
PUBLIC SCHOOL FUNDING PRO... | false | Process | null | cities | ak | unalaska | null | -0.335693 | 1.035156 | -1.041016 | -0.562012 |
# § 6.32.010 FULL AND TRUE VALUE. | (A) The assessor shall assess property at its full and true value as of January 1 of the assessment year, except as provided in this section. The full and true value is the estimated price that the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller ... | true | Rules | Other | cities | ak | unalaska | null | -0.604492 | 0.024948 | -1.008789 | -0.886719 |
# § 6.32.015 METHOD OF DETERMINING THE FULL AND TRUE 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 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 any federal income tax credit for... | true | Rules | Zoning | cities | ak | unalaska | null | 0.052338 | 1.689453 | -0.57666 | -0.142456 |
# § 6.32.020 RETURNS. | (A) Each person having ownership or control of or an interest in personal property must submit a return in the form prescribed by the assessor, based on property values existing on January 1, except as otherwise provided in this Chapter.
(B) The assessor may, by written notice, require a person to provide additional i... | true | Rules | Other | cities | ak | unalaska | null | 0.949707 | 0.299072 | -0.171631 | 0.185303 |
# § 6.32.030 INDEPENDENT INVESTIGATION. | (A) The assessor is not bound to accept a return as correct. The assessor may make an independent investigation of property returned or of taxable property on which no return has been filed. In either case, the assessor may make the assessor’s own valuation of the taxable property and this valuation is prima facie evid... | true | Rules | Other | cities | ak | unalaska | null | 0.345703 | 0.227783 | -0.416016 | -0.039764 |
### § 6.32.040 VIOLATIONS. | Any person who knowingly falsifies a property tax return or makes a false affidavit to a statement required by a tax ordinance relative to the amount, location, kind or value of property subject to taxation with intent to evade the taxation is guilty of a minor offense punishable by a fine not to exceed five hundred do... | true | Enforcement | Other | cities | ak | unalaska | null | -0.003672 | -0.140259 | -0.19458 | 1.149414 |
### § 6.32.050 REEVALUATION. | The assessor shall systematically reevaluate all taxable property with the shortest practicable period of time. The Council may direct the assessor to reevaluate a specific class of property or a specific location at any time.
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -0.184326 | -1.354492 | -0.383057 | -1.09375 |
### § 6.32.060 ASSESSMENT ROLL. | (A) The assessor shall prepare an annual assessment roll. The roll shall contain:
(1) A description of all taxable property.
(2) The assessed value of all taxable property.
(3) The names and addresses of persons with property subject to assessment and taxation.
(4) The assessor may list real property by any descrip... | true | Rules | Other | cities | ak | unalaska | null | -0.868652 | -0.296875 | -0.928223 | -0.848145 |
### § 6.32.070 ASSESSMENT NOTICE. | (A) The City Clerk or designee shall give each person named in the assessment roll a notice of assessment, showing the assessed value of the person’s property. On each notice is printed a brief summary of the dates when taxes are payable, delinquent, and subject to penalty and interest, and the dates when the Board of ... | false | Process | null | cities | ak | unalaska | null | -0.942383 | -0.645996 | -0.770996 | -0.786133 |
### § 6.32.080 CORRECTIONS. | (A) A person receiving an assessment notice shall advise the assessor of errors or omissions in the assessment of the person’s property. The assessor may correct errors or omissions in the roll before the Board of Equalization hearing.
(B) If errors found in the preparation of the assessment roll are adjusted, the ass... | false | Process | null | cities | ak | unalaska | null | -1.012695 | -1.041016 | -0.344971 | -0.69873 |
### § 6.32.090 APPEAL. | (A) A person whose name appears on the assessment roll or the agent or the 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, within thirty (30) days after the date of mailing... | false | Process | null | cities | ak | unalaska | null | -0.831543 | 0.01413 | -0.44751 | -0.545898 |
### § 6.32.100 BOARD OF EQUALIZATION. | (A) The City Council sits as a Board of Equalization for the purpose of hearing an appeal from a determination of the
assessor, or it may delegate this authority to one (1) or more boards appointed by it. An appointed board may be composed of not less than three (3) persons, who may be members of the City Council and r... | false | Process | null | cities | ak | unalaska | null | -0.712891 | -0.014687 | -0.924805 | -1.02832 |
### § 6.32.110 HEARING. | (A) If an appellant fails to appear, the Board of Equalization may proceed with the hearing in the absence of the appellant.
(B) The appellant bears the burden of proof. The only grounds for adjustment of assessment are proof of unequal, excessive, improper, or under valuation based on facts that are stated in a valid... | true | Rules | Other | cities | ak | unalaska | null | -0.24707 | 0.225098 | -0.805176 | -0.52002 |
### § 6.32.120 SUPPLEMENTARY ASSESSMENT ROLLS. | The assessor shall include property omitted from the assessment roll on a supplementary roll, using the procedures set out in this chapter for the original roll.
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -1.398438 | -0.449219 | -0.788086 | -1.53125 |
### § 6.36.010 VALIDITY OF ASSESSMENT ROLL. | An assessment roll as completed and certified by the City Council, and as corrected and amended by the assessor in conformity with the applicable provisions of this Chapter and the Alaska Statutes and the decisions of the Council acting as the Board of Equalization are, except as amended as a result of an appeal to the... | true | Rules | Other | cities | ak | unalaska | null | -0.90918 | 0.516113 | -0.558105 | -0.846191 |
### § 6.36.020 DUE DATE. | Taxes become due and are delinquent on dates set yearly by resolution. For purposes of this Chapter, payment post marked on, or before, the due date shall be considered evidence of timely payment.
(Ordinance No. 88-23) | true | Rules | Other | cities | ak | unalaska | null | -1.130859 | -1.558594 | -0.371094 | -1.209961 |
### § 6.36.030 TAX LIABILITY. | (A) The owner of personal property assessed is personally liable for the amount of taxes assessed against their or the owner’s property, and shall constitute a lien upon the property assessed.
(B) Real property taxes, together with penalty and interest, are a lien upon the property assessed, and the lien is prior and ... | true | Rules | Other | cities | ak | unalaska | null | -0.54541 | -0.57373 | -0.188477 | 0.405029 |
### § 6.36.040 RATES OF PENALTY AND INTEREST; PRIORITY FOR CREDITING PAYMENTS. | If the taxes are not paid when due and become delinquent, a penalty of ten percent (10%) of the delinquent tax for the current year shall be added to all delinquent taxes, and interest at the rate of fifteen percent (15%) per annum shall be charged on all of the unpaid taxes, not including the penalty, from the due dat... | true | Enforcement | Other | cities | ak | unalaska | null | -0.690918 | 0.158203 | 0.150757 | 0.624512 |
### § 6.36.050 DEMAND FOR PAYMENT OF PERSONAL PROPERTY TAXES. | Prior to December 31 of each year the City Clerk shall mail, postage fully prepaid, certified mail, return receipt requested, to all persons whose personal property taxes are delinquent demand for payment of the taxes plus penalty and interest. This shall be the date of mailing of the notice of tax due referred to in §... | false | Process | null | cities | ak | unalaska | null | -0.376709 | -0.840332 | -0.021698 | -0.06012 |
### § 6.36.060 METHODS OF COLLECTION OF PERSONAL PROPERTY TAXES. | Delinquent personal property taxes together with the penalty and interest, may be collected either by distraint or in a personal action brought in the name of the City against the owner, or both such methods of collection may be used, in the discretion of the Council. Neither methods of collection shall be deemed exclu... | true | Rules | Other | cities | ak | unalaska | null | 0.020203 | -0.491699 | -0.964355 | -0.882813 |
### § 6.36.070 COLLECTION BY DISTRAINT AND SALE. | (A) PERSONS SUBJECT TO ENFORCEMENT: If, at any time, a taxpayer is more than six (6) months delinquent in payment of personal property taxes due to the City, the taxpayer shall be subject to distraint and sale or a personal action to collect the debt which procedures are in addition to any other method of collection al... | true | Enforcement | Other | cities | ak | unalaska | null | 1.116211 | 1.402344 | 0.018036 | 1.608398 |
## § 6.36.080 TAXES LIEN AGAINST REAL PROPERTY. | The City shall enforce delinquent real property taxes by foreclosure as authorized by resolution by the City Council.
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Enforcement | Other | cities | ak | unalaska | null | -0.537109 | -0.952637 | -0.562012 | -0.476807 |
## § 6.36.090 ACTION FOR COLLECTION OF TAX AGAINST REAL PROPERTY. | (A) If the tax on real property is not paid when due, the Council shall address such delinquencies as required in this Chapter. Unless other measures are specifically allowed by the Council, the Council shall direct the City Clerk to enforce the lien of the tax by foreclosure.
(B) If the tax on a leasehold interest or... | true | Enforcement | Other | cities | ak | unalaska | null | 0.443359 | -0.189453 | -0.609375 | 0.278809 |
## § 6.36.110 FORECLOSURE LIST. | (A) The City Clerk, with the assistance of the City Attorney, shall:
(1) Biennially present petition for judgment and submit a certified copy of the foreclosure list for the delinquent taxes in the Superior Court for judgment.
(2) After this filing, publish the foreclosure list for four consecutive weeks in a newspap... | false | Process | null | cities | ak | unalaska | null | -0.30127 | 0.459717 | -0.258545 | 0.380859 |
## § 6.36.120 CLEARING DELINQUENCIES. | During the publication or posting of the foreclosure list and up to the time of transfer to the City a person may pay the taxes, together with the penalty, interest, and costs. The City Clerk shall note payment on the foreclosure list.
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -0.861816 | -0.704102 | -0.297852 | -0.677246 |
## § 6.36.130 LIST TO LIENHOLDER. | A beneficiary of a deed of trust or other lien on real property may request that the City Clerk send by certified mail notice of a foreclosure list.
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Rules | Other | cities | ak | unalaska | null | -0.961914 | -1.325195 | -0.580566 | -0.963867 |
## § 6.36.140 GENERAL FORECLOSURE. | The City shall bring one general foreclosure proceeding *in rem* against the properties included in the foreclosure list. If the owner is unknown, the property is proceeded against as belonging to "unknown owner."
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Rules | Zoning | cities | ak | unalaska | null | -0.85791 | -0.530273 | -0.613281 | -0.453613 |
## § 6.36.150 ANSWER AND OBJECTION. | A person having an interest in a parcel on the foreclosure list may file an answer within thirty (30) days of the date of last publication, specifying the person’s objection. The court shall make its decision in summary proceedings. The foreclosure list is *prima facie* evidence that the assessment and levy of the tax ... | false | Process | null | cities | ak | unalaska | null | -0.65918 | -0.619141 | -0.458252 | -0.397461 |
## § 6.36.160 REDEMPTION PERIOD. | (A) Properties transferred to the City are held by the City for at least one (1) year. During the redemption period a party having an interest in the property may redeem it by paying the lien amount plus penalties, interest, and costs, including all costs incurred under § 6.36.200(A). Property redeemed is subject to al... | true | Rules | Other | cities | ak | unalaska | null | -0.676758 | -0.40918 | -0.725098 | -0.401855 |
## § 6.36.170 EFFECT. | Receipt of redemption money by the City releases the judgment obtained from the Court pursuant to AS 29.45.380. The City Clerk or designee shall record the redemption and issue a certificate containing a property description, the redemption amount, and the dates of judgment and decree of foreclosure. The City Clerk sha... | false | Process | null | cities | ak | unalaska | null | -1.134766 | 0.067017 | -0.649902 | -0.862305 |
## § 6.36.180 ADDITIONAL LIENS. | If a property included in a foreclosure list is removed after payment of delinquencies or redemption by another lienholder, the payment represented by receipt for payment constitutes an additional lien on the property, collectible by the lienholder in
the same manner as the original lien. | true | Rules | Other | cities | ak | unalaska | null | -0.922363 | -0.617188 | -0.903809 | -0.543457 |
## § 6.36.190 POSSESSION DURING REDEMPTION PERIOD. | Foreclosure does not affect the former owner's right to possession during the redemption period. In the event that waste is committed by the former owner, or by anyone acting under his permission or control, the City may declare an immediate forfeiture of the right to possession.
(Am. Ord. No. 2003-05, passed 5-6-03) | true | Enforcement | Zoning | cities | ak | unalaska | null | -0.395752 | -0.838867 | 0.391357 | 0.093933 |
## § 6.36.200 EXPIRATION. | (A) At least thirty (30) days before the expiration of the redemption period the City Clerk or designee shall publish a redemption period expiration notice. The notice shall contain the date of judgment, the date of expiration of the period of redemption and a warning to the effect that all properties ordered sold unde... | false | Process | null | cities | ak | unalaska | null | -0.400146 | 0.211548 | 0.257568 | 0.963379 |
## § 6.36.210 DEED TO CITY. | (A) Unredeemed properties within the City are deeded to the City subject to the payment by the City of unpaid taxes and costs of foreclosure levied against the property before foreclosure. The deeds shall be recorded in the recording district in which the property is located.
(B) Conveyance gives the City clear title ... | true | Rules | Other | cities | ak | unalaska | null | -1.032227 | -0.272705 | -1.050781 | -0.287109 |
## § 6.36.220 DISPOSITION AND SALE OF FORECLOSED PROPERTIES. | (A) The City Council shall determine by ordinance whether foreclosed property deeded to the City under §6.36.150 shall be retained by the City for a public purpose. The ordinance shall contain the legal description of the property, the address or a general description of the property sufficient to provide the public wi... | true | Rules | Zoning | cities | ak | unalaska | null | -0.589844 | 0.745605 | -0.85498 | -0.458008 |
## § 6.36.230 REPURCHASE BY RECORD OWNER. | (A) The record owner at the time of tax foreclosure of property acquired by the City, or the assigns of the record owner, within ten (10) years and before the sale or contract of sale for the tax-foreclosed property by the City, may repurchase the property. The City shall sell the property for the full amount applicabl... | true | Rules | Zoning | cities | ak | unalaska | null | -0.406738 | 0.801758 | -0.60498 | 0.503418 |
## § 6.36.240 PROCEEDS OF TAX SALE. | Upon sale of foreclosed real or personal property the City shall retain the proceeds except that the former record owner of tax-foreclosed real property which has been held by the City for less than ten (10) years after the close of the redemption period and never designated for a public purpose which is sold at a tax-... | true | Rules | Zoning | cities | ak | unalaska | null | -0.746582 | 1.117188 | -0.664063 | 0.317627 |
## § 6.36.260 REFUND OF TAXES. | (A) If a taxpayer pays taxes under protest, the taxpayer may bring suit in the Superior Court against the City for recovery of the taxes. If judgment for recovery is given against the City, the City shall refund the amount of the taxes to the taxpayer with interest at the rate of eight percent (8%) per annum from the d... | true | Rules | Other | cities | ak | unalaska | null | -0.441406 | -0.214722 | -0.557129 | 0.638184 |
## § 6.40.010 DEFINITIONS. | For the purposes of this Chapter and Chapter 6.52, unless the context otherwise requires, the following words and phrases shall have the meanings defined herein.
(A) “ALCOHOLIC BEVERAGE” means a beverage that is suitable for human consumption and that contains one-half of one percent or more of alcohol by volume.
(B)... | false | Context | null | cities | ak | unalaska | null | 0.939941 | 1.429688 | -0.563477 | -0.508789 |
## § 6.40.020 LEVY OF TAX. | A sales tax is levied on all sales, rents and services made in the City at the rate of three percent (3%) of the selling price. The burden of this tax rests upon the consumer. This tax shall not be levied on raw seafood products taxed pursuant to Chapter 6.44. The tax on services shall not include salaries or wages rec... | true | Rules | Other | cities | ak | unalaska | null | -0.618652 | -0.744141 | -0.834473 | -0.634766 |
## § 6.40.025 TAX SCHEDULE. | The amount of tax to be added to the lease, rental, transfer or assignment of any right, title or interest in any goods, personal property of any kind, real property and any provision of labor or services for a consideration subject to levy under § 6.40.020 shall be in accordance with the following schedule:
<table>
... | true | Rules | Other | cities | ak | unalaska | null | -0.662598 | -0.278076 | -0.996094 | -1.023438 |
## § 6.40.030 EXEMPTIONS. | The following retail sales are exempt from taxation subject to any additional procedures described in this Chapter:
(A) AIR TRAVEL. The sales of fares charged for travel by aircraft are exempt. The fees and charges charged by travel agents are exempt.
(B) CASUAL SALES. A casual and isolated sale not made in the regul... | true | Rules | Other | cities | ak | unalaska | null | 0.612793 | 1.018555 | -1.349609 | -0.826172 |
## § 6.40.080 FORM OF RETURN. | On forms furnished by the City and available at City Hall, the collector shall furnish the following information, sign the form and certify that the form correctly states the information set forth therein. The sales tax return shall set forth:
(A) Total transactions divided into all taxable and nontaxable transactions... | true | Rules | Business | cities | ak | unalaska | null | -0.938477 | -0.399414 | -1.101563 | -1.003906 |
## § 6.40.085 RETURNS AND INFORMATION DECLARED CONFIDENTIAL; EXEMPTIONS. | Returns filed with the City for the purpose of complying with the terms of this Chapter and all data obtained from such returns are confidential, and such returns, and data obtained shall be kept from inspection by all private persons, except as necessary to investigate and prosecute violations of this Chapter. Nothing... | true | Rules | Other | cities | ak | unalaska | null | -0.494873 | -0.095215 | -0.946289 | -0.350586 |
## § 6.40.090 AMENDED RETURNS. | (A) A seller may file an amended sales tax return, with supporting documentation, and the City may accept the amended return, but only in the following circumstances:
(1) The amended return is filed within one year of the original due date for the return;
(2) The seller provides a written justification for requesting... | true | Rules | Business | cities | ak | unalaska | null | 0.21106 | -0.341309 | -0.65332 | -0.66748 |
## § 6.40.095 EXTENSION OF TIME TO FILE TAX RETURN. | Upon written application of a seller, stating the reasons therefor, the City may extend the time to file a sales tax return but only if the City finds each of the following:
(A) For reasons beyond the seller’s control, the seller has been unable to maintain in a current condition the books and records that contain the... | true | Rules | Business | cities | ak | unalaska | null | 0.439209 | -0.124329 | 0.258545 | 0.299561 |
## § 6.40.097 CESSATION OR TRANSFER OF BUSINESS. | (A) A seller who sells, leases, conveys, forfeits, transfers or assigns the majority of their business interest, including a creditor or secured party, shall make a final sales tax return within 30 days after the date of such conveyance.
(B) At least ten business days before any such sale is completed, the seller shal... | true | Enforcement | Business | cities | ak | unalaska | null | 0.476807 | 1.349609 | -0.174805 | 0.931641 |
## § 6.40.100 PROCEDURES ON DELINQUENCIES. | (A) PENALTY.
(1) A penalty equal to five percent (5%) of the delinquent tax shall be added to the tax for the first month, or any part thereof, and an additional five percent (5%) shall be added to the tax due for each month, or fraction thereof, of delinquency until a total penalty of twenty percent (20%) of the sale... | true | Enforcement | Zoning | cities | ak | unalaska | null | 1.415039 | 1.446289 | 0.251953 | 1.612305 |
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