MEMORANDUM

TO: William Popp, Assembly President

Members, Kenai Peninsula Borough Assembly

THRU: Dale Bagley, Mayor

FROM: Jeff Sinz, Finance Director

Colette G. Thompson, Borough Attorney

Jim Lawyer, Assessor

DATE: January 6, 2000

SUBJECT: Proposed Mayor Substitute to Ordinance 99-58, clarifying the administration's authority to correct errors in assessments and to refund overpaid taxes

This ordinance was originally scheduled to be heard November 2, 1999, and subsequently postponed to January 18, 2000, in order to give the administration time to address some concerns regarding the ordinance. The accompanying proposed substitute ordinance changes the original ordinance in the following manner:

Paragraph 2 is changed by eliminating the requirement that a taxpayer file a written claim in order for the borough to correct a manifest clerical error made by the borough.

Paragraph 3 is changed to clarify that the taxpayer is required to file a written claim in order to present the claim to the assembly after the administration has determined that no manifest clerical error occurred. Paragraph 3 is also amended to clarify how interest will be computed for refunds.

Paragraph B is amended to eliminate the term "manifest clerical" so that the taxpayer may request a refund for an error made by the taxpayer whether or not the error is a manifest clerical error. This paragraph is also amended to eliminate the requirement that the taxpayer file a claim in order to obtain a refund.