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2022-05-02 Regular MeetingKODIAK ISLAND BOROUGH Board of Equalization Meeting May 02, 2022 A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 02, 2022, in the Borough 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, Bryan Ferris, Lee Robbins, and Robert Tucker. Staff members present were Borough Assessor Seema Garoutte, Borough Clerk Nova M. Javier, and Deputy Clerk Lina Cruz. FERRIS moved to excuse Board members Shields and Zbitnoff who were absent due to personal reasons. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. ELECTION OF OFFICERS A. CHAIRPERSON OF THE BOARD FERRIS moved to nominate Board member Anderson as chairperson of the board. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. B. VICE -CHAIRPERSON OF THE BOARD FERRIS moved to nominate Board member Tucker as vice -chairperson. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. APPROVAL OF AGENDA FERRIS moved to approve the agenda. FERRIS moved to amend the agenda by moving item Appeal No. 2022-21, Kingfisher Air appeal to to follow after Appeal 2022-02 and Appeal 2022-03. VOICE VOTE ON MOTION TO AMEND THE AGENDA CARRIED UNANIMOUSLY. VOICE VOTE ON MOTION TO APPROVE THE AGENDA AS AMENDED CARRIED UNANIMOUSLY. APPROVAL OF MINUTES 1. Regular meeting minutes of May 3, 2021. FERRIS moved to approve the regular meeting minutes of May 3, 2021, as submitted. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. ITEMS OF BUSINESS Kodiak Island Borough Board of Equalization Minutes May 02, 2022 Page 1 SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Board found that the valuation was proper. It was not arbitrary, nor it was excessive. 2. The Board was supportive with how the assessor's value was derived. 3. The Board found that the appellant failed to provide adequate evidence to prove that the property was worth less than the assessor's value CONCURRENCE WITH FIN DINGSICONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson read the following statement: 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. APPEAL NO. 2022-03, APPELLANT: KITKAIQUICK Clerk Javier administered the oath to the appellant. The appellant provided oral testimony before the Board stating that the property was not valued fairly if the basis was strictly due to access. She noted that the cabin is built on a swamp between two creeks and remote properties should not be evaluated using the same model used in city or in town properties. She claimed that her two properties were unfairly singled out. Assessor Garoutte stated the value of property is assessed using remote property land models. Age and condition of improvements were used in valuation as well as beach access. Appellant argued other properties have better beach access and questioned why have an appeal process if land model system used is trusted. TUCKER moved to uphold the Assessor's valuation. ROLL CALL VOTE CARRIED UNANIMOUSLY: Ferris, Tucker, Robbins, and Anderson. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Board found that the assessor properly evaluated the appeal; the assessor's value was consistent with other remote properties and used the same valuation method. The Board was in agreement with how the value was determined. 2. The Board found that the appellant failed to provide convincing evidence to demonstrate that the assessor was excessive or unequal. There was lack of demonstrative proof shown by the appellant that the property was worth less than the assessor's valuation. 3. Based on the information provided by the appellant and the method used by borough staff, the board found the valuation is not improper. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson read the following statement: 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 Kodiak Island Borough Board of Equalization Minutes May 02, 2022 Page 3 4. The BOE is unable to act on the unequal tax argument provided by the appellant due to lack of jurisdiction. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson read the following statement: 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. THE FOLLOWING APPEALS WERE WITHDRAWN ON APRIL 29,2022: • APPEAL NO. 2022-09, APPELLANT: WOMANS AMERICAN BAPTIST MISSION • APPEAL NO. 2022-10, APPELLANT: WOMANS AMERICAN BAPTIST MISSION • APPEAL NO. 2022-11, APPELLANT: WOMANS AMERICAN BAPTIST MISSION • APPEAL NO. 2022-12, APPELLANT: WOMANS AMERICAN BAPTIST MISSION APPEAL NO. 2022-15, APPELLANT: CMA TERMINALS ALASKA LLCIBPP The appellant was not present to provide evidence and oral argument. Assessor Garoutte noted CMA was given many opportunities to provide evidence to support their case argument. CMA is not a tax exempt entity and they control ownership of the containers. Assessor Garoutte stated that the tariff exemption is not applicable since the assessment is on the containers not on what is in the content of the containers. TUCKER moved to uphold the Assessor's valuation on the said piece of property of CMA TERMINALS ALASKA LLC/BPP. ROLL CALL VOTE CARRIED UNANIMOUSLY: Tucker, Robbins, Anderson, and Ferris. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Board found that the appellant did not prove that the assessment was excessive and improper. (The appellant's supplied valuations were used) 2. The Board found that it is improbable that the appellant does not own the containers. The appellant failed to provide evidence otherwise. The appellant's name and logo are prominently displayed on many of the containers. 3. The Board found that the appellant's tariff exemption argument does not exempt Business or Commercial Personal Property tax nor does a tariff prevent the local municipality from determining what can be taxed. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson read the following statement: 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 May 02, 2022 Page 5 ROLL CALL VOTE CARRIED UNANIMOUSLY: Anderson, Ferris, Tucker, and Robbins. SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW 1. The Board found that the appellant did not file the required Business Personal Property report for 2022. 2. The Board found that the appellant failed to provide proof that supported a reduction of the assessor's valuation. CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY VOICE VOTE CARRIED UNANIMOUSLY. Chairperson Anderson read the following statement: 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 • Board Member Ferris thanked Kyle Eaton for coming forward with his appeal. • The Board members thanked the Assessor Garoutte and the Clerk's Office for their work on the BOE proceedings. • The board agreed to meet in a special meeting on Tuesday, May 3, 2022, at 4:30 p.m., to certify its actions to the Assessor. ADJOURNMENT ROBBINS moved to adjourn the meeting. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. The meeting adjourned at 8:43 p.m. ATTEST: Nova M. Javier, Boratigh Clerk Aw Mark Anderson, Chairperson Approved: � 5, o,,a 2l 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 02, 2022 Page 7