2014-05-05 Regular MeetingKODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
May 5, 2014
A regular meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 5,
2014, in the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The
meeting was called to order at 7:30 p.m.
Present were Cheryl McNeil, Carrie Morton, John Parker, and Dan Rohrer. Staff members present were
Borough Assessor Bill Roberts, Borough Clerk Nova Javier, Deputy Clerk Jessica Kilborn, and Assistant
Clerk Angela MacKenzie. The Board members and Borough Assessor were sworn in by Clerk Javier.
MORTON moved to excuse Board members Anderson and Mahoney who were absent due to personal
leave.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
NOMINATIONS
A. CHAIRPERSON OF THE BOARD
MORTON moved to nominate Dan Rohrer as chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
B. VICE -CHAIRPERSON OF THE BOARD
MORTON moved to nominate John Parker as vice -chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF AGENDA
PARKER moved to approve the agenda of May 5, 2014.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
1. Special Meeting Minutes of May 16, 2013.
MORTON moved to approve the minutes as submitted.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
Kodiak Island Borough Board of Equalization Minutes
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ITEMS OF BUSINESS
Hearings Scheduled
Docket #2014-001, Appeal No. 2014-006, Appellant: Jane Petrich
Ms. Jane Petrich was sworn in by Borough Clerk Nova Javier.
Ms. Petrich testified that the assessment of the property located at Block 1, Lot 1A, 3273 Arctic Tern,
was excessive due to the following reasons: 1) limited or no access to the property due to the location of
Arctic Tern, 2) Island Lake Creek ran through the property in question, limiting development
opportunities, and 3) the assessed value was not comparable to other lake side lots in the area, which
were assessed at a lower valuation.
Assessor Roberts presented his case on the valuation of the property, addressed the property access
from Lilly Drive, and spoke to the assessment of the property as being comparable to other lake side
homes within the Island Lake Subdivision of similar size.
McNEIL moved to reduce the Assessor's valuation from $82,100 to $73,000 as reflected on the 2014
property assessment.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Morton, Parker, Rohrer, and McNeil.
FINDINGS OF FACT:
The Board found the Assessor's valuation was excessive due to:
1. the limited useable lot space which restricted the amount of R2 development the property was
zoned for, based on the narrow property frontage along Arctic Tern; and
2. the Alaska Department of Fish and Game regulatory issues that could be faced by further
development of the property, considering the location of the creek within the property.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor— Unanimous; Opposed - None.
Chairperson Rohrer 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 #2014-002, Appeal No. 2014-006, Appellant: Erik O'Brien; Authorized Agent: Jane Petrich
Ms. Petrich was sworn in by Borough Clerk Nova Javier.
Ms. Petrich testified that the assessment of the property located at Block 1, Lot 2, 3259 Arctic Tern was
excessive due to the following reasons: 1) the steep grade of Lot 2, 2) Island Lake Creek ran through the
property in question, which cut the lot in half and limited development opportunities, 3) the placement of
permanent utility easements prohibited cost effective development opportunities on the property, and 4)
the assessed value was not comparable to other lake side lots in the Peninsula Drive area.
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Assessor Roberts presented his case on the valuation of the property, addressed the property access
from Arctic Tern and topography of property, and addressed concerns regarding future development
with consideration of the easements that were in place on the property.
MORTON moved to uphold the Assessor's valuation of $46,900.
ROLL CALL VOTE ON MOTION CARRIED THREE TO ONE: Rohrer, McNeil, and Morton (Ayes);
Parker (No).
FINDINGS OF FACT:
The Board found the Assessor's methodology in determining the assessment was consistent and
comparable with the manner in which all properties were assessed within the Borough; therefore, the
valuation was not excessive because the value of the lot had already been reduced by the Assessor.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor—Three; Opposed — One.
Chairperson Rohrer 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 a,nd 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
Chairperson Rohrer announced that the Board of Equalization would certify its actions at a special
meeting on Wednesday, May 7, 2014, at 12:15 p.m. in the Borough Conference Room.
ADJOURNMENT
MCNEIL moved to adjourn the meeting.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
The meeting adjourned at 8:30 p.m.
ATTEST:
Nova M. Javier, MMC 01
rough Clerk
Dan Rohrer, Chairperson
Approved: May 7, 2014
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 (Eg) Certification.
The board shall certify its actions to the Assessor within seven days following its adjournment.
Kodiak Island Borough Board of Equalization Minutes
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