A. Taxes levied in any given year are due and payable July 1st of that year. Taxes may be paid in two installments. The first half installment will be considered delinquent if not paid prior to midnight on the first day of September in the year in which the taxes are levied. The second half installment will be considered delinquent if not paid prior to midnight on the first day of November in the year in which the taxes are levied. If the annual levy is made after the first day of June, the Borough Assembly may by resolution establish later payment dates.

B. A payment will not be considered delinquent if postmarked by the United States Post Office or if deposited in the Borough’s collection drop box prior to midnight on the payment dates as stated in subsection (A) of this section. The collections drop box shall be accessible until midnight on the payment dates as stated in subsection (A) of this section.

C. The Servicemembers Civil Relief Act (SCRA), 50 USCS Appx. Section 501 et seq., as amended, shall apply to property owned and occupied for dwelling, professional, business, or agricultural purposes by a person in military service or their dependents at the commencement of their period of military service and still so occupied by their dependents or employees. Pursuant to the SCRA, whenever the real property tax on such property is not paid when due, no penalty shall attach and such tax shall bear interest until paid at the rate of six percent per year, or the applicable interest rate set forth in the SCRA as amended, from the date when such tax first became a lien until paid. Regardless of whether property is subject to the SCRA, the Chief Financial Officer may waive interest and penalties levied upon property when the owner who is on active military service as defined in the SCRA can show by affidavit or other compelling evidence that the taxes would have been timely paid except for a delay due to mail delivery to or from a combat or war zone. An active service member shall apply for such a waiver, no later than six months after the termination of active military service.

D. If a tax notice is postmarked later than July 1st or Borough records show that said tax notice was mailed after July 1st, the payment dates as shown in subsection (A) of this section become October 1st and December 1st respectively, for that taxpayer.

E. All tax notices shall include the date Borough property tax payments become delinquent. The Borough shall provide public notice, either by a newspaper of general circulation in the Fairbanks North Star Borough, radio, or television, of the dates Borough property taxes become delinquent. (Ord. 2019-09 § 2, 2019; amended during 2016 republication; Ord. 2003-83 § 2, 2004; Ord. 2001-18 § 2, 2001; Ord. 90-024 § 2, 1990. 2004 Code § 3.08.030.)