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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 Page 1 of 2 ............................................................................ . 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 Page 2 of 2