FY2015-08 Board of Equalization Additional Alternate Seat to the Board 1
2 Introduced by: Borough Assembly
Requested by: Borough Assembly
3 Drafted by: Borough Cleric
4 Introduced: 12/04/2014
5 Public Hearing: 12/18/2014
6 Adopted: 12/18/2014
7 KODIAK ISLAND BOROUGH
8 ORDINANCE NO. FY2015-08
9
10 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND
11 BOROUGH AMENDING TITLE 3 REVENUE AND FINANCE, CHAPTER
12 35 REAL PROPERTY TAX, SECTION 3.35.050 BOARD OF
13 EQUALIZATION TO ADD AN ADDITIONAL ALTERNATE SEAT ON THE
14 BOARD
15
16 WHEREAS, the current composition of the Board of Equalization have posed challenges in
17 the past in establishing a quorum, and
18
19 WHEREAS, increasing the number of alternates on the board would address the stated
20 challenge.
21.
22 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
23 BOROUGH THAT:
24
25 Section 1: This ordinance is of a general and permanent nature and shall become a part
26 of the Kodiak Island Borough Code of Ordinances.
27
28 Section 2: Title 3 Revenue and Finance, Chapter 35 Real Property Tax, Section 3.35.050
29 Board of Equalization is hereby amended as follows:
30
31 3.35.050 Board of equalization.
32 A. Membership, Qualification, Duties, Terms.
33 1. Members. The board of equalization shall be composed of five persons, not assembly
34 members, appointed by the assembly. At least one two alternate members shall be
35 appointed.
36 2. Qualifications. Members and alternate members should be appointed on the basis of their
37 expertise in real and personal property appraisal, the real estate market, the personal
38 property market, and other fields related to their functions as board members. Each
39 member shall be a qualified voter of the borough and shall remain a resident of the
40 borough while in office. Borough employees may be appointed to serve on the board of
41 equalization unless they are employed by the finance or assessing departments.
42 3. Duties. The board may determine equalizations on properties brought before the board by
43 appellants. It shall only hear appeals for relief from an alleged error in valuation on
44 properties before the board by an appellant.
45 4. Terms of Office. Upon confirmation, members and alternate members shall serve for three
46 years or until their successors are appointed and confirmed. Of the members initially
47 appointed, two shall serve three-year terms, two shall serve two-year terms, and one shall
48 serve a one-year term.
Kodiak Island Borough, Alaska Ordinance No. FY2015-08
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49 5. Hearing Dates. The board shall commence hearings on the first Monday in May, unless
50 otherwise changed by resolution. Hearings will continue from day to day as established by
51 the board and the borough clerk until all properly filed appeals have been heard.
52
53 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
54 THIS EIGHTEENTH DAY OF DECEMBER, 2014
55
56
57 KODIAK ISLAND BOROUGH
58
60
61 Jerrol Friend, Borough Mayor
62
63 ATTEST.
64
65
66
67 No M Javier, MMC, Borough Clerk
Kodiak Island Borough, Alaska Ordinance No. FY2015-08
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