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1 <br /> 2 Introduced by: Borough Assembly <br /> Requested by: Borough Assembly <br /> 3 Drafted by: Borough Cleric <br /> 4 Introduced: 12/04/2014 <br /> 5 Public Hearing: 12/18/2014 <br /> 6 Adopted: 12/18/2014 <br /> 7 KODIAK ISLAND BOROUGH <br /> 8 ORDINANCE NO. FY2015-08 <br /> 9 <br /> 10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND <br /> 11 BOROUGH AMENDING TITLE 3 REVENUE AND FINANCE, CHAPTER <br /> 12 35 REAL PROPERTY TAX, SECTION 3.35.050 BOARD OF <br /> 13 EQUALIZATION TO ADD AN ADDITIONAL ALTERNATE SEAT ON THE <br /> 14 BOARD <br /> 15 <br /> 16 WHEREAS, the current composition of the Board of Equalization have posed challenges in <br /> 17 the past in establishing a quorum, and <br /> 18 <br /> 19 WHEREAS, increasing the number of alternates on the board would address the stated <br /> 20 challenge. <br /> 21. <br /> 22 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND <br /> 23 BOROUGH THAT: <br /> 24 <br /> 25 Section 1: This ordinance is of a general and permanent nature and shall become a part <br /> 26 of the Kodiak Island Borough Code of Ordinances. <br /> 27 <br /> 28 Section 2: Title 3 Revenue and Finance, Chapter 35 Real Property Tax, Section 3.35.050 <br /> 29 Board of Equalization is hereby amended as follows: <br /> 30 <br /> 31 3.35.050 Board of equalization. <br /> 32 A. Membership, Qualification, Duties, Terms. <br /> 33 1. Members. The board of equalization shall be composed of five persons, not assembly <br /> 34 members, appointed by the assembly. At least one two alternate members shall be <br /> 35 appointed. <br /> 36 2. Qualifications. Members and alternate members should be appointed on the basis of their <br /> 37 expertise in real and personal property appraisal, the real estate market, the personal <br /> 38 property market, and other fields related to their functions as board members. Each <br /> 39 member shall be a qualified voter of the borough and shall remain a resident of the <br /> 40 borough while in office. Borough employees may be appointed to serve on the board of <br /> 41 equalization unless they are employed by the finance or assessing departments. <br /> 42 3. Duties. The board may determine equalizations on properties brought before the board by <br /> 43 appellants. It shall only hear appeals for relief from an alleged error in valuation on <br /> 44 properties before the board by an appellant. <br /> 45 4. Terms of Office. Upon confirmation, members and alternate members shall serve for three <br /> 46 years or until their successors are appointed and confirmed. Of the members initially <br /> 47 appointed, two shall serve three-year terms, two shall serve two-year terms, and one shall <br /> 48 serve a one-year term. <br /> Kodiak Island Borough, Alaska Ordinance No. FY2015-08 <br /> Page 1 of 2 <br />