2012-05-03 Special MeetingKODIAK ISLAND BOROUGH
Citizens Board of Equalization Special Meeting
r May 3, 2012
I A special meeting of the Kodiak Island Borough Citizens Board of Equalization was held on
iii Thursday, May 3, 2012, in the Borough Conference Room of the Kodiak Island Borough Building,
710 Mill Bay Road. The meeting was called to order at 12:15 p.m.
Present were Mark Anderson, Cheryl Boehland, Carrie Morton, John Parker, and Dan Rohrer. Staff
members present were Borough Assessor Bill Roberts and Borough Clerk Nova Javier.
APPROVAL OF AGENDA
ANDERSON moved to approve the agenda.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
A. May 1, 2012 Regular Meeting
ANDERSON moved to approve the regular meeting minutes of May 1, 2012, as submitted.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
ITEMS OF BUSINESS
A. Certification of Actions to the Assessor.
BOEHLAND moved to certify the actions of the Board to the Assessor as presented in the
submitted May 1, 2012 minutes.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Anderson, Boehland, Morton, Parker,
and Rohrer.
GENERAL COMMENTS AND QUESTIONS
Assessor Roberts spoke to the importance of the Board's findings of fact and the proper procedure
in which to act upon them. The Board discussed the options allowed for postponement of findings of
fact and executive sessions.
ANDERSON moved to add Findings of Fact for Appeal No. 2012-02 Darlene Christiansen dba
Ocean View Lodge.
Clerk's Note: The following wording was added to the Findings of Fact for Appeal No. 2012-02
Darlene Christiansen dba Ocean View Lodge as reflected in the May 3, 2012 regular meeting
minutes: The board found that the appellant did not provide adequate information and evidence that
the construction costs were as low as were presented. The majority of the costs and the labor
Kodiak Island Borough Board of Equalization Minutes
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provided by the owner builder were low regarding the square footage costs. The appraiser had to
use the market value which did not include or exclude a specific allowance for owner/builders.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Morton, Parker, Rohrer, Anderson,
and Boehland.
The Borough Assessor's process for assessing equipment was discussed at length.
ADJOURNMENT
ROHRER moved to adjourn the meeting.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
The meeting adjourned at 12:55 p.m.
ATTEST:
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Nova M. Javier, PMC, Borough Clerk
John Parker,
Approved: September 17, 2012
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 Guidelines
May 3, 2012 Page 2