A service area” is a specific geographic area of the Borough designated by ordinance in accordance with FNSBC 1.12.150 and AS 29.35 within which the Borough provides a governmental service not provided on either an areawide basis or nonareawide basis, or a higher or different level of service than that provided on an areawide or nonareawide basis. A service area is a separate taxing jurisdiction. (Ord. 97-025 § 3, 1997; Ord. 81-22 § 2, 1981. 2004 Code § 14.01.181.)