2021-05-03 Regular MeetingKODIAK ISLAND BOROUGH
Board of Equalization Meeting
May 03, 2021
A meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 03, 2021, in
the Borough 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 Jascha Zbitnoff. Staff
members present were Borough Assessor Seema Garoutte, Borough Clerk Alise Rice, and Deputy
Clerk Lina Cruz.
FERRIS moved to excuse board members Mahoney, Shields, and Tucker 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
ZBITNOFF moved to nominate Board member Ferris as vice -chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF AGENDA
ANDERSON moved to approve the agenda.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
1. Special meeting minutes of May 20, 2020.
FERRIS moved to approve the special meeting minutes of May 20, 2020, as submitted.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
ITEMS OF BUSINESS
Clerk read the following aloud:
• The granting of any appeal or part thereof shall require the concurring vote of at least three
board members. Any appeal or part thereof which is not granted by the board shall be
considered denied.
Kodiak Island Borough Board of Equalization Minutes
May 03, 2021 Page 1
ZBITNOFF moved to invite the BOE members and the Clerk into Executive Session.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Robbins, Zbitnoff, Anderson, and
Ferris.
Chairperson Anderson reconvened the Board of Equalization at 6:51 p.m.
DECISION FOR CASE NO. 2021-03, PROPERTY ID # 21188
SUMMARY OF THE FINDINGS/CONCLUSIONS OF LAW
1. The assessor properly evaluated the property using a percentage of completion method that
was reasonable and further supported by the building safety officer.
2. The appellant failed to provide convincing evidence to demonstrate that the assessor was
excessive or unequal.
3. Based on the information provided by the appellant and by borough staff the board found the
evaluation is not improper.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW BY ROLL CALL VOTE CARRIED
UNANIMOUSLY: Ferris, Zbitnoff, Robbins, and Anderson.
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
The board agreed to meet in a special meeting on Tuesday, May 4, 2021, at 5:30 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 6:54 p.m.
ATTEST:
U� I
Alise L. Rice, Borou h Clerk
Clerk's note:
Kodiak Island Borough
May 03, 2021
Mark Anderson, Chairperson
Approved: S�2�L�Z2
Board of Equalization Minutes
Page 4
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
May 03, 2021
Board of Equalization Minutes
Page 5