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Introduced by: Borough Assembly <br /> Requested by: Board of Equalization <br /> Drafted by: Borough Clerk and Assessor <br /> Introduced: 03/03/2011 <br /> Public Hearing: 03/17/2011 <br /> Adopted: 03/17/2011 <br /> 1 <br /> 2 KODIAK ISLAND BOROUGH <br /> 3 ORDINANCE NO. FY2011 -12 <br /> 4 <br /> 5 AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH <br /> 6 AMENDING TITLE 3 REVENUE AND FINANCE CHAPTER 3.35 REAL PROPERTY TAX <br /> 7 SECTION 3.35.050 BOARD OF EQUALIZATION <br /> 8 <br /> 9 WHEREAS, KIBC Section 3.35.050 has not been updated since 1978 except for a minor <br /> 10 revision in 1998 which dealt with member appointments; and <br /> 11 <br /> 12 WHEREAS, it is in the best interests of the Kodiak Island Borough to amend this section <br /> 13 to provide clear and better guidance for appellants regarding the BOE appeals; and <br /> 14 <br /> 15 WHEREAS, the proposed changes also set better standards and establishes better <br /> 16 process for the Board of Equalization hearings. <br /> 17 <br /> 18 NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND <br /> 19 BOROUGH THAT: <br /> 20 <br /> 21 Section 1: This ordinance is of a general and permanent nature and shall become a part <br /> 22 of the Kodiak Island Borough Code of Ordinances; <br /> 23 <br /> 24 Section 2: Kodiak Island Borough Code of Ordinances Title 3 Revenue and Finance <br /> 25 Chapter 3.35 Real Property Tax Section 3.35.050 Board of Equalization is hereby amended <br /> 26 as follows: <br /> 27 <br /> 28 3.35.050 Board of equalization. <br /> 29 A. Membership, Qualification, Duties, Terms. <br /> 30 1. Members. The board of equalization shall be composed of five persons, not assembly <br /> 31 members, appointed by the assembly. At least one alternate member shall be <br /> 32 appointed. <br /> 33 2. Alternate Mombors. Tho assembly shall appoint alternate members. The alternate <br /> 34 <br /> 35 <br /> 36 <br /> 37 <br /> 38 <br /> Kodiak Island Borough Ordinance No. FY2011 -12 <br /> Page 1 of 7 <br />