MEMORANDUM

TO: Tim Navarre, Assembly President

Members, Kenai Peninsula Borough Assembly

FROM: Bill Popp, Assembly Member

DATE: February 8, 2001

SUBJECT: Special assessment district amendments

The ordinance provides two amendments. First, the tax delinquency rate is raised from 4% to 10% for gas and road special assessment districts. This amendment is recommended because the tax delinquency rate is set so low that feasible projects may be prevented from moving forward. For example, a current pending RIAD with 60 parcels in a predominantly residential subdivision with only 4 unimproved parcels in the district and only three tax delinquencies from last year cannot meet this criteria. Second, it is proposed that the first installment, and the annual installments thereafter, be due October 31 for special assessment districts. This proposed amendment coordinates with permanent fund dividend distribution. I have had requests from constituents that the assessment be due at PFD distribution time. This due date also correlates better with tax delinquency notices and the borough's combined tax and assessment foreclosure schedule.