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(a) For purposes of taxation, watercraft for which the United States Coast Guard certificate of number, or U.S. or foreign documentation, or State of Alaska Department of Motor Vehicles boat registration, or a State of Alaska Department of Fish and Game number has been issued, or other form of maritime licensing has been issued by January 1st of the tax year shall be subject to ad valorem taxes of the City. This shall not apply to any class of watercraft exempted from the ad valorem tax in this chapter.

(b) For purposes of taxation, the City adopts the following classification schedule for watercraft based upon the overall length of the watercraft:

Class

Overall Length

1

Less than 15 feet

2

15 to less than 20 feet

3

20 to less than 25 feet

4

25 to less than 36 feet

5

36 to less than 60 feet

6

60 to less than 100 feet

7

100 or more feet in length

(c) For purposes of taxation Class 1 and 2 watercraft are hereby classified as personal property exempt from taxation for the City of Kenai.

(Ords. 2582-2011, 3382-2023)