2015-05-04 Regular Meeting KODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
May 4,2015
A regular meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 4,
2015, in the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The
meeting was called to order at 5:30 p.m.
Present were Board members Mark Anderson, Paula Laird, John Parker, and Grant Shields. Staff
members present were Borough Assessor Bill Roberts, Borough Clerk Nova Javier, and Assistant Clerk
Angela MacKenzie.
SHIELDS moved to excuse Board members Ed Mahoney and Carrie Morton who were absent due to
personal leave.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Anderson, Laird, Parker, and Shields.
NOMINATIONS
A. CHAIRPERSON OF THE BOARD
ANDERSON moved to nominate John Parker as chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
B. VICE-CHAIRPERSON OF THE BOARD
SHIELDS moved to nominate Paula Laird as vice-chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF AGENDA
SHIELDS moved to approve the agenda of May 4, 2015.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
1. Special Meeting Minutes of November 14, 2014.
LAIRD moved to approve the minutes as submitted.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
Kodiak Island Borough Board of Equalization Minutes
May 4, 2015 Page 1
ITEMS OF BUSINESS
Hearings Scheduled
Docket#2015-01, Appeal No.2015-03, Appellant: Wade Ball
Appellant was not in attendance to present his case to the Board.
Assessor Roberts presented his case by going through the Assessor's report in the packet. Initially was
granted permission by the Chairperson to present additional graphs to the Board. After verification of
Clerk Javier, the Board agreed with the Chairperson to accept the additional information.
Chairperson Parker inquired if Mr. Ball paid $40,000 for the property. Assessor Roberts noted that he
believed that it was Mr. Omlid and Mr. Ball bought it with a cabin on it at a later date. In 1988, the sales
price of the property was $40,000. Chairperson Parker stated that Mr. Ball is disputing that the value of
the property is worth less than what he paid for in 1988. Assessor Roberts stated that the issue raised
was that it was excessive which means that it was higher than the market and it is also unequal because
he felt that the per acre value was wrong. Chairperson Parker reiterated for the record that the Appellant
felt that the value is less than what he paid for it.
In response to Board member Anderson, Assessor Roberts confirmed that it was purchased in 1988 and
originally didn't include the cabin.
ANDERSON moved to uphold the Assessor's valuation.
ROLL_CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Laird, Parker, Shields, and Anderson.
Chairperson Parker recessed the regular meeting to discuss Findings of Fact as a quasi-judicial board at
5:54 p.m. and reconvened the regular meeting at 5:59 p.m.
FINDINGS OF FACT:
1. The appellant failed to provide evidence that the value was lower and neglected to appear
before the Board to defend his position.
2. The Assessor supported the Borough valuation through demonstrating other parcel sales and
values.
3. The Board found that the Assessor's methodology in determining the assessment was consistent
and comparable with the manner in which all properties were assessed within the Borough.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor—Unanimous; Opposed - None.
Chairperson Parker 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
Chairperson Parker announced that the Board of Equalization would certify its actions at a special
meeting on Monday, May 11, 2015, at 5:30 p.m. in the Borough Conference Room.
Kodiak Island Borough Board of Equalization Minutes
May 4, 2015 Paqe 2
ADJOURNMENT
ANDERSON moved to adjourn the meeting.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
The meeting adjourned at 6:03 p.m. �
ATTEST:
. ...� m .,
hn Parker, Chairperson
Nova M.Javier, MMC, Bo r Clerk Approved:
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 4, 2015 Page 3