FY2024-12 Title 3 Amending Board Of Equalization Burden Of Proof1
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KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2024-12
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AMENDING
KODIAK ISLAND BOROUGH CODE TITLE 3 REVENUE AND FINANCE, CHAPTER 3.35
REAL PROPERTY TAX, SECTION 3.35.050 BOARD OF EQUALIZATION
WHEREAS, Kodiak Island Borough Code 3.35.050(E)(4), regarding the burden of proof for
appeals to the Board of Equalization, currently requires appellants to prove their case to a clear
and convincing evidence standard, which standard requires evidence showing that the facts
asserted are highly probable; and
WHEREAS, other Borough governments across the state either provide for a standard of proof
by a preponderance of the evidence, which requires a showing that the fact asserted is more likely
true than not, or are silent on the standard of proof; and
WHEREAS, the Alaska Supreme Court has held that the default standard of proof is proof by a
preponderance of the evidence unless a statute provides otherwise; and
WHEREAS, it is in the best interest of the Kodiak Island Borough and its taxpayers to have the
standard of proof called for in Board of Equalization hearings consistent with the standard
provided for in other communities and the standard the appellate courts would likely apply
because it reduces the likelihood of additional expenses of all parties if a Board of Equalization
decision being reversed on a procedural grounds and a rehearing being required.
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH that:
Section 1: This ordinance is of a general and permanent nature and shall become a part of the
Kodiak Island Borough Code of Ordinances.
Section 2: That Section 3.35.050 of the Kodiak Island Borough Code of Ordinances is amended
to read as follows:
3.35.050 Board of Equalization.
E. Hearings -Procedures.
4. Burden of Proof. The burden of proof rests with the appellant, who must convince the board,
by clear and G9RV RGiRg ev deRGe by a preponderance of evidence that the valuation
appealed from is that the a66ess^R8^t was unequal, excessive, improper, or undervalued based
on the facts stated in a written appeal or proven at the appeal hearing in accordance with
subsections (E)(5) and (E)(7) of this section. If the valuation is found to be too low, the board may
raise the assessment. The borough shall make available to the appellant all reasonably pertinent
documents requested for presentation of the appeal, including but not limited to documents
Ordinance No. FY2024-12
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presented or requested by the board of equalization for presentation of the appeal in accordance
with subsection (C)(5) of this section.
Effective Date: This ordinance takes effect upon adoption. (Note: KIBC 2.30.070 states an
ordinance takes effect upon adoption or at a later date specified in the ordinance.)
ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
THIS SEVENTH DAY OF MARCH, 2024
KODIAK ISLAND BOROUGH
rig
Scott Arndt, Borough Mayor
Introduced by: Manager
First reading: 02/15/2024
Second reading/public hearing: 03/07/2024
ATT SST:
Nova M. Javier, MMC, Bor pgh Clerk
VOTES:
Ayes: LeDoux, Sharratt, Smiley, Turner, Whiteside, and Ames
Noes: None
Absent: Griffin
Ordinance No. FY2024-12
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