Opinion ID: 2599528
Heading Depth: 4
Heading Rank: 2

Heading: Publication in a newspaper of general circulation is mandatory.

Text: We next consider St. Mary's argument that the publication requirement is directory rather than mandatory. If publication is mandatory, then St. Mary's must strictly comply with the notice provision. [31] If publication is directory, then the ordinance is valid if St. Mary's substantially complied with the publication requirement. [32] To make this determination, we consider three primary factors: (1) whether the words of the statute compel us to consider the requirement mandatory, (2) whether the statute is designed to protect taxpayers in their dealings with the taxing authority or was designed to serve as a guideline for the orderly conduct of public business, and (3) whether serious practical consequences will follow from characterizing the statutory guidelines as mandatory. [33] First, we consider whether the statute contains negative words that signify that the acts shall not be done, which would indicate that non-compliance invalidates all subsequent attempts at compliance. [34] If such words of limitation are present, we are constrained to consider the provision mandatory. [35] But the publication requirement contains no such words, stating merely that a summary of the ordinance shall be published. [36] Because the express words of limitation contemplated by the court in City of Yakutat v. Ryman are absent, we must examine the other factors. Second, we are likely to consider as mandatory those statutory requirements designed to protect taxpayers in their dealings with the taxing authority. [37] While the publication requirement applies to every ordinance, this case involves a tax ordinance. And our case law supports the proposition that statutory notice provisions with respect to tax liability must be strictly construed. [38] On the other hand [s]tatutory requirements which are intended to serve primarily as guidelines for the orderly conduct of public business are more likely to be considered directory. [39] In this context, the publication requirement is more like a statute requiring notice of tax liability. The publication requirement prescribes the method municipalities must use for communicating with the public. Adequate public notice is the way that taxpayers learn of potential changes in their tax liability. Therefore, the publication requirement is more than an administrative guideline; it is an integral part of the relationship between a municipality and its citizens. Last, we consider the serious practical consequences [that] will follow from characterizing the statutory deadlines in this case as mandatory. [40] Characterizing the requirements of AS 29.25.020(b)(3)'s publication requirement as mandatory has serious consequences. Because St. Mary's has an established policy of posting public notices, classifying the requirement as mandatory could call into question the validity of other ordinances passed by the City of St. Mary's since 1994. Moreover, there is no evidence in the record that other bush communities publish notice in the Tundra Drums. But considering the publication requirement to be directory has serious consequences as well. Requiring publication of ordinances serves important policy goals because it helps facilitate the local government process. As one commentator has observed: [A] publication requirement operates to avoid hasty or ill-considered action. Although not an insurance against local maladministration, action by ordinance is a reflective process that affords an opportunity for expression of opinion; this manifestly is the rationale of statutory requirements of publication or notice of pendency of ordinances. Other purposes of a publication requirement may be to advise those interested that the matter is up for consideration, or to inform them with reference to any ordinance that has been adopted so that they may regulate their actions and conduct accordingly. [41] Indeed, the publication requirement plays such an important role in local government that many jurisdictions have held that, when statutes require publication of ordinances in a newspaper of general circulation and such a paper exists in a community, publication of an ordinance in that newspaper is mandatory. [42] We conclude that the better approach is to declare the publication requirement mandatory rather than directory. In order to satisfy the publication requirement of AS 29.45.670, local governments must publish notice in a newspaper of general circulation when such a newspaper exists in a community. [43]