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2024-04-23 Special MeetingKODIAK ISLAND BOROUGH Citizens Board of Equalization Special Meeting Borough Assembly Chambers April 23, 2024 A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on April 23, 2024, in the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The meeting was called to order at 11:37 a.m. Present were Board of Equalization Members Mark Anderson, Bryan Ferris, Robert Tucker, Lee Robbins, and Jerrol Friend. Staff members present were Borough Assessor Seema Garoutte, Borough Clerk Nova M. Javier, and Deputy Clerk Lina Cruz. ELECTION OF OFFICERS A. CHAIRPERSON OF THE BOARD FERRIS moved to nominate Board member Robbins as chairperson of the board. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. B. VICE -CHAIRPERSON OF THE BOARD TUCKER moved to nominate Board member Friend as vice -chairperson. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. APPROVAL OF AGENDA ANDERSON moved to approve the agenda of April 23, 2024. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. APPROVAL OF MINUTES Special Meeting Minutes of May 2, 2023. ANDERSON moved to approve the minutes. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. ITEMS OF BUSINESS LATE FILE APPEAL REQUEST FROM JEREMY RUESINK ANDERSON moved that the Board of Equalization finds that the reasons Mr. Jeremy Ruesink was unable to comply do not demonstrate compelling reasons or circumstances which have prevented a reasonable person under the circumstances from filing an appeal in a timely manner during the 30- day appeal period, and that the Assessor is directed to notify Mr. Ruesink regarding this board's decision in writing. Kodiak Island Borough April 23, 2024 Board of Equalization Minutes Page 1 ROLL CALL VOTE ON THE MOTION CARRIED UNANIMOUSLY: Anderson, Ferris, Friend, Robbins, and Tucker. ADOPTION OF FINDINGS OF FACT The findings of fact were read into the record and adopted are as follows: The letter submitted by Mr. Jeremy Ruesink did not have enough information nor did it demonstrate compelling reasons which prevented him from filing an appeal in a timely manner during the 30-day period. The letter he submitted reflected conflicting dates. Chairperson Robbins 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 None. ADJOURNMENT ANDERSON moved to adjourn the meeting. VOICE VOTE ON MOTION CARRIED UNANIMOUSLY. The meeting adjourned at 11:58 a.m. ATTEST: Nova M. Javier, Boroug Clerk Kodiak Island Borough April 23, 2024 kt," plot(� Lee Robbins, Chairperson Approved: �4 g ) 02-4 Board of Equalization Minutes Page 2