2014-11-12 Regular Meeting Minutes - Includes Certification of Board of Equalization ActionsNovember 14, 2014
Mr. Gerald Markham
211 Mill Bay Road
Kodiak, AK 99615
Property ID No. 15700
Dear Mr. Markham;
Kodiak Island Borough
Office of the Borough Clerk
710 Mill Bay Road
Kodiak, Alaska 99615
Phone (907) 486 -9310 Fax (907) 486 -9391
Email: clerks @kodiakak.us
Website: www.kodiakak.us
Docket No. 2014 -003 Appeal No. 2014 -007
This letter as an official written notification of the action taken by the Kodiak Island Borough
Citizens Board of Equalization on November 14, 2014. The Board upheld the Assessor's
decision denying your eligibility for senior tax exemption.
FINDINGS OF FACT:
The Board found that:
1. The defendant did not comply with Kodiak Island Borough Code 3.35.050(C)(4) which
states, "4. If parties to whom notice was mailed as provided herein fail to appear, the
board may proceed with the hearing in their absence. All parties, their authorized
representatives, and witnesses must appear in person at the hearing."
2. The information provided by the appellant on the Kodiak Island Borough — Senior Citizen
Exemption PFD Eligibility — Supplemental Questionnaire clearly indicates that the
appellant was absent from Kodiak for about ten months in 2013.
3. From the same questionnaire he indicates that his reasons are:
a) Received continuous medical treatment under a licensed physician's care.
b) Vacationed
c) Other reasons, including business
d) Cared for a parent, spouse, sibling, child or stepchild with a critical life -
threatening illness that required the ill individual to leave Alaska for treatment.
4. The appellant did not attach a physician's statement or an explanation for "other
absences" as required by the borough and refuses to do so.
5. Therefore we find that the appellant has not proven that the appellant's supporting data
is sufficient and meets the requirements of the State of Alaska Permanent Fund
Dividend application, and therefore does not meet either State Statue AS.45.030
paragraph (f), nor Kodiak Island Borough Code3.35.080 paragraph (D), both of which
state that to qualify for the senior exemption "(1) the individual shall be eligible for the
permanent fund dividend under AS 43.23.005..." or "(2) if the individual has not applied
or does not apply for one or both of the permanent fund dividends, the individual would
have been eligible for one of the permanent fund dividends identified in (1) of this
subsection had the individual applied." The board finds that the applicant was absent
from his residence in Kodiak for approximately ten months in 2013 and although he
states his absences meet the requirements of the PFD he does not supply specific
information to prove that argument, information that would typically be required to
determine his PFD eligibility.
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 the 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 this written decision. Failure to do
so will forever bar you from any appeal of this case.
The Kodiak Island Borough attorney contact information is below:
LEVESQUE LAW GROUP, LLC
3380 C Street, Suite 202
Anchorage, Alaska 99503
Ph: (907) 261 -8935 (Main)
(907) 261 -8932 (Direct)
Sincerely,
OFFICE OF THE BORO - - CLERK
ova M. Javier, MMC
On November 14, 2014, copy of this letter was sent to:
Gerald Markham
198 Journeys End Way
Friday Harbor, WA 98250
On November 14, 2014, copy of this letter was emailed to:
qmarkham@nwlink.com
Date of mailing the written decision: November 14, 2014
30 days from the date of the decision: December 14, 2014
�u Kodiak Island Borough
Board of Equalization
ko710 Mill Bay Road
Kodiak, Alaska 99615
Phone (907) 486-9310 Fax (907) 486-9391
TO: Bill Roberts
Borough Assessor
FROM: John Parker, Vice Chairperson
Board of Equalization
DATE: November 13, 2014
RE: Certification of Board of Equalization Actions
Pursuant to KIB Code 3.35.050(E1) The board of equalization summary certification will
constitute the board minutes.
Pursuant to KIB Code 3.35.050(E9) Certification. The board shall certify its actions to the
Assessor within seven days following its adjournment.
I hereby certify that the attached documents accurately reflect the actions of the Board of
Equalization at its November 12, 2014 special meeting.
KODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
November 12, 2014
A regular meeting of the Kodiak Island Borough Citizens Board of Equalization was held on November
12, 2014, 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 Ed Mahoney, Cheryl McNeil, Carrie Morton, and John Parker. Staff members present were
Borough Assessor Bill Roberts, Borough Deputy Clerk Jessica Kilborn, and Assistant Clerk Angela
MacKenzie. The Borough Assessor was sworn in by Deputy Clerk Kilborn.
MAHONEY moved to excuse Board member Anderson who was absent due to weather.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Mahoney, Morton, Parker, and McNeil.
APPROVAL OF AGENDA
MCNEIL moved to approve the agenda of November 12, 2014.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
1. Special Meeting Minutes of May 7, 2014.
MORTON moved to approve the minutes as submitted.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
ITEMS OF BUSINESS
Hearings Scheduled
Docket #2014-003, Appeal No. 2014-007 (Senior Tax Exemption Eligibility), Appellant: Gerald
Markham
Additional documentary evidence was submitted by Mr. Markham on November 10. The evidence was
untimely as it was due on October 7. The board needed to determine if the additional evidence would be
accepted as part of the evidence for the appeal.
MCNEIL moved to accept the additional documentary evidence submitted on November 10 as relevant
and of probative value and it shall be made part of the evidence considered for the appeal.
ROLL CALL VOTE ON MOTION FAILED UNANIMOUSLY: Morton, Parker, McNeil, and Mahoney.
The appellant was unable to attend the meeting in person and did not have an authorized representative
to speak on his behalf.
Kodiak Island Borough Board of Equalization Minutes
November 12, 2014 Page 1
The appeal was brought forth on the grounds that the Assessor's determination of Mr. Markham's senior
tax exemption was denied. Under Alaska Administrative Code section 3AAC 135.110, an appeal of the
decision of the Borough Assessor could be brought before the Board of Equalization. The Board
discussed the senior tax exemption eligibility of Mr. Markham. Assessor Roberts testified to the
requirements of the State regarding the application process for senior tax exemption.
MORTON moved to uphold the decision of the Assessor denying the senior tax exemption of Mr.
Markham.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Parker, McNeil, Mahoney, and Morton.
FINDINGS OF FACT:
The Board found that:
1. The defendant did not comply with Kodiak Island Borough Code 3.35.050(C)(4) which states, "4.
If parties to whom notice was mailed as provided herein fail to appear, the board may proceed
with the hearing in their absence. All parties, their authorized representatives, and witnesses
must appear in person at the hearing:'
2. The information provided by the appellant on the Kodiak Island Borough — Senior Citizen
Exemption PFD Eligibility — Supplemental Questionnaire clearly indicates that the appellant was
absent from Kodiak for about ten months in 2013.
3. From the same questionnaire he indicates that his reasons are:
a) Received continuous medical treatment under a licensed physician's care.
b) Vacationed
c) Other reasons, including business
d) Cared for a parent, spouse, sibling, child or stepchild with a critical life-threatening illness
that required the ill individual to leave Alaska for treatment.
4. The appellant did not attach a physician's statement or an explanation for "other absences" as
required by the borough and refuses to do so.
5. Therefore we find that the appellant has not proven that the appellant's supporting data is
sufficient and meets the requirements of the State of Alaska Permanent Fund Dividend
application, and therefore does not meet either State Statue AS.45.030 paragraph (f), nor Kodiak
Island Borough Code3.35.080 paragraph (D), both of which state that to qualify for the senior
exemption "(1) the individual shall be eligible for the permanent fund dividend under AS
43.23.005..." or "(2) if the individual has not applied or does not apply for one or both of the
permanent fund dividends, the individual would have been eligible for one of the permanent fund
dividends identified in (1) of this subsection had the individual applied." The board finds that the
applicant was absent from his residence in Kodiak for approximately ten months in 2013 and
although he states his absences meet the requirements of the PFD he does not supply specific
information to prove that argument, information that would typically be required to determine his
PFD eligibility.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor— Unanimous; Opposed - None.
Vice 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:"
Kodiak Island Borough Board of Equalization Minutes
November 12, 2014 Page 2
GENERAL COMMENTS AND QUESTIONS
Vice Chairperson Parker announced that the Board of Equalization would certify its actions at a special
meeting on Friday, November 14, 2014, at 12 p.m. in the Borough Conference Room.
ADJOURNMENT
MAHONEY moved to adjourn the meeting.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY: McNeil, Mahoney, Morton, and Parker.
The meeting adjourned at 5:51 p.m.
ATTEST:
Nova M. Javier, MMC, Borouglo Clerk
Clerk's note:
lldI14�
hn Parker, Vice Chairperson
Approved: � I `l 41,2 Ll
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
November 12, 2014 Page 3