2013-05-14 Regular MeetingKODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
May 14, 2013
A regular meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 14,
2013, in the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The
meeting was called to order at 5:15 p.m.
Present were Mark Anderson, Cheryl McNeil, Carrie Morton, John Parker, and Dan Rohrer. Staff
members present were Borough Assessor Bill Roberts, Borough Clerk Nova Javier, and Deputy
Clerk Marylynn McFarland.
MORTON moved to excuse Board member Mahoney who was absent due to personal leave.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
ADMINISTRATION OF OATH TO THE ASSESSOR
Mr. Bill Roberts, Assessor, was sworn in by Borough Clerk Nova Javier.
ITEMS OF BUSINESS
Clerk's note: The motion made at the May 6, 2013 BOE meeting was to reconvene the meeting
"as soon as Assessor Roberts was allowed access to the properties to perform an on-site visit but
not to exceed seven days" Onsite visits were done on Monday, May 13, 2013 and the Board was
able to reconvene on Tuesday, May 14. Appellant Markham and his representative Kevin Arndt
were made fully aware of the status of these appeals.
Hearings Scheduled
Docket #2013-04, Appeal No. 2013-06B, Appellant: Gerald Markham; Authorized
Representative: Kevin Arndt
Mr. Kevin Arndt, Authorized Representative of Mr. Markham, was sworn in by Borough Clerk Nova
Javier.
Assessor Roberts provided a recalculated assessment to the Board after making a physical
examination of said property taking into consideration that the attic was not a livable space, and an
adjustment was included for the lack of an on-site heat source for the home. The final assessment
was adjusted to $66,100 from the original assessment of $94,900.
Mr. Arndt was in agreement with Mr. Roberts' recalculated assessment and findings.
PARKER moved to uphold the Assessor's adjusted valuation of $66,100.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Anderson, McNeil, Morton, Parker,
and Rohrer.
Kodiak Island Borough Board of Equalization Minutes
May 14, 2013 Page 1
FINDINGS OF FACT:
The Board upheld the recommended recalculated assessment based upon:
• After physical (onsite) examination of all aspects of the property, the Assessor made
appropriate adjustments to reflect the change in value of the Attic space from living area to
storage area, and made an adjustment for the lack of on-site heat equivalent to the cost to
cure by adding a small Toy0T11 heat stove.
• The Appellant's Representative was in agreement with the recalculated assessment.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor — Unanimous; Opposed -
None.
Chairperson Morton ended the appeal hearing by stating the following:
"According to Appellate Rule 602, the Appellant or the Assessor has the right of appeal to the
Superior Court of the State of Alaska from our final decision. Should you wish to exercise your right
of appeal, you must do so by notifying the Borough attorney and initiating the process within 30
days from the date of our written decision. Failure to do so will forever bar you from any appeal of
this decision."
Docket #2013-05, Appeal No. 2013-06C, Appellant: Gerald Markham; Authorized
Representative: Kevin Arndt
Mr. Kevin Arndt, Authorized Representative of Mr. Markham, was sworn in by Borough Clerk Nova
Javier.
Assessor Roberts provided a recalculated assessment to the Board after making a physical
examination of said property taking into consideration that there was no wood stove and the lack of
an on-site heat source for the home. The final assessment was adjusted to $153,200 from the
original assessment of $160,100.
Mr. Arndt was in agreement with Mr. Roberts' recalculated assessment and findings.
ANDERSON moved to uphold the Assessor's adjusted valuation of $153,200.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Morton, Parker, Rohrer, McNeil, and
Anderson.
FINDINGS OF FACT:
The Board upheld the recommended recalculated assessment based upon:
• After physical (onsite) examination of all aspects of the property, the Assessor made
appropriate adjustments to reflect the lack of a woodstove in the home and an adjustment
for the lack of an on-site heat source equal to the cost to cure by adding a ToyoTm heat
stove; and
• The Appellant's Representative was in agreement with the recalculated assessment.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor — Unanimous; Opposed -
None.
Kodiak Island Borough Board of Equalization Minutes
May 14, 2013 Page 2
Chairperson Morton ended the appeal hearing by stating the following:
"According to Appellate Rule 602, the Appellant or the Assessor has the right of appeal to the
Superior Court of the State of Alaska from our final decision. Should you wish to exercise your right
of appeal, you must do so by notifying the Borough attorney and initiating the process within 30
days from the date of our written decision. Failure to do so will forever bar you from any appeal of
this decision."
GENERAL COMMENTS AND QUESTIONS
Clerk Javier announced that the Board of Equalization would certify its actions at a special meeting
on Thursday, May 16, 2013, 5:15 p.m. in the Borough Conference Room.
ADJOURNMENT
MORTON moved to adjourn the meeting.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Parker, Rorher, McNeil, Anderson,
and Morton.
The meeting adjourned at 5:33 p.m.
ATTEST:
Carrie^rton, Chairperson
Nova M. Javier, MMC, B ough Clerk Approved: May 16, 2013
Clerk's note:
Per KIBC 3.35.050 (E1)
The board of equalization summary certification will constitute the board minutes.
Per KIBC 3.35.050 (E9) Certification.
The board shall certify its actions to the Assessor within seven days following its adjournment.
Kodiak Island Borough Board of Equalization Minutes
May 14, 2013 Page 3