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1968-05-10 Regular MeetingKODIAK ISLAND BOROUGH BOARD OF EQUALIZATIOid MAY 10, 1968 I CALL TO ORDER The meeting was called to order on P~iay 10, 1968, at t~:03 p.m. by the Presiding Officer, Pirs. Jo uadju, in the Magistrate's Courtroom, Kodiak Alaska. II ROLL CALL PRESENT ABSENT I1rs. Jo Iiadju Presiding Officer iVone Mrs. iietty Springhill Pir. Jim Barre Pir. Don Arndt Rev. i3ullock Also present: G. S. Best, Borough Chairman; Jim Stansbury, Building Inspector; Ralph Vall..ama, Assessor; and Jan i3etzl~er taking minutes. Mrs. Jo Hadju, Presiding Gfficer read the Board of Equalization Procedures and then asked the Board to make a motion as to when they will want to make their decision upon the cases to be heard at the board of Equalization. Pir. Barr moved to reader a decision upon completion of the hearing all at once. It was carried by voice vote as follows: For must firs. Jo I~Iadju Rev. Bullock Pirs. i3etty Springhill Mr. Don Arndt Pir. Jim yarr III BOARD OF EQUALIZATIO"r( APPELLANT.CASES CASE # 1 Mr. Vernon bernsi Miller Point Alaska 5ubd. Lot 9 i3lock 5 The Appellant bought this lot at a State Land Sale and only bid $2,110. }ie feels that the assessment that was placed on his lot should be $2,110 instead of $3,270. The appellant is also protesting "the improvements valuation and feels it should be at $1,000 instead of 51,625. After same dicussion, P•ir. Barr moved that this petition be denied seconded by P4r. Arndt. ~- ... Motion carried by unanimous voice vote. CASE ~ 2 Mr. Glenn Davenport~U. S. Survey 3103 Lot 1 The Appellant stated that his lot is bounded on two sides by pr#'vate property and on a third side by land which will be or has been sold by the State. The back side of this and adjacent lake shore lots end at a rock cliff. The front side of this lot :abuts the land. The view' from this property is primarily of the far east shore area of the lake, and this view does not enhance the value of the property. The Appellant feels that the fair valuation of this lot should be about $1200 per acre, or about $1,550 for the lot. After further dicussion Mr. Barr moved case number 2 be denied seconded by Mrs. Springhill. Motion carried by unanimous voice vote. CASE ~ 3 Mrs. Margaret Burnham, Larsen Bay Village. The Appellant was represented by Mr. Eurnham. The Appellant's reason for petitioning to the Board of Equalization was because there was an error in valuation. He had two houses in Larsen Bay Village but we only showed him owning one house and we were only taxing him for one house. After further dicussion Rev. Bullock moved to lower the assess- ment on the improvements from $2,125 to $1,500, seconded by Mrs. Betty Springhill. Motion carried as follows: For ainst Mrs iiad j u Mr . Barr $ev Bullock P'ir. Arndt Mrs. Springhill ' KODIAK ISLAPID BOROUGtI PAGE TWO BOARD OF EQUALI2ATIOPI CASE # 4 Anita NIanr~~Erskine Subd. Lots 56, 57, & 58 Block 7 The Appel}~ant was not present but t,ad made arrangements with the Assessing Office to have them present the case before the Board. The Appellant in this case wishes to have the assessment on her three lots lowered to the exact price that she paid for them. After further dicussion Rev. Bullock moved that this petition be denied, seconded by Pir. Harr. ~ Motion carried by unanimous roll call vote. CASE # 5 Iir. Roy Madsen East Addn. Lot 3 Block 4S The Appellant in this case acquired this property in payment of a fee and has been trying to sell it for $2,500 ever since. It was also brought out that a portion of this lot is swampy. After further dicussion Rev. Bullock moved to lower tre assessment to $2,500 and deconded by I;rs. Springhill. After some further dicussion Rev. Bullock amended his motion to set the assessment at $2,700•'and firs. SprircgYiill concurred with this amendment. Fiotion carried by unanimous roll call vote. CASE # 6 K~r Roy Madsen East Addn. Lot ~ B1tzCk 40 The Appellant acquired the above property in the fall of 19E7 and has been attempting to sell it for the exact amount he paid for it. This property was taken in payment of a judgment, After some dicussion Iir. Barr moved to deny this petition, seconded by Rev. Bullock. Iiotion failed as follows: For sinst Pir . Harr firs . riad j u Rev. Bullock P•rs. Springhill ~' Azr. Arndt After further dicussion Pirs. Springhill moved to reduce the valuation from $4,590 to $4,000 with an equivalent adjustment to the other lots adjoining this property with the sane contour difficulty. This motion died for lack of a second. Pir. Arndt moved to reduce the valuation from $4,590 to $~t,300 with an equivalent adjustment to the other lots adjoining this property with the same contour difficulty. This motion died for a lack of a second. After further dicussion Pir. Arndt recon- sidered and moved to leave the assessment as it is, seconded by Rev. Bullock. notion carried by roll call vote as follows: For Rev. Bullock Pir. Barr Mr. Arndt Rev. 3u11ocl: moved to deny Potion carried by roll call For Rev. Bullock PIr. i~arr Pir. Arndt aiust Pirs. cladju Pirs . Springhill the petition, seconded by r1r. Barr. vote as follows: ainst Mrs . Iiad j u Pirs. Springhill CASE # 7 Tor. Roy Madsen last Addn. Lot 4 Block 40 i Refer to case numbQr 6. notion carried to deny the petitiou as follows: For ainst Rev. Bullock Mrs. Hadju P~Ir. Barr i-irs. Springhill T•ir . Axed t ~ ^_. ' ~ Y:ODIAK ISLAND l3Uk0UGiI PAGi THREE BOARD OF EQUALIZATION CASE ~ 8 tlrs. Fostina Johnson Portion of U. S. Survey 1822 The Appellant in this case ~s petitioning the hoard to lower the assessment on her land due to the fact of the road erosion and• earthquake damage and also the tidal wave losses. After some dicussion tit. Barr moved to deny this petition, seconded by Rev. Bullock. TTotion carried by roll call vote as follows: ~i For Against Rev . Bullock t~irs . clad j u tit. Barr tire. Springhill I:r . Arndt CASE ~ 9 tit. Okey Chandler Leite Addn. Lot 3 Block 6 The Appellant was not present, but the Board proceeded with the hearing in his absence. The Appellant wishes to have the Board lower the assessment on his lane from $2,835 to $2,000. TI-e Assessor made an adjustment on this lot last year from $3,50U to $2,835. ~xr. Barr moved to deny case number nine, seconded by Tit. Arndt. iTotion carried by roll call vote as follows: For sinst I~rs . riad j u Rev . rsullock P4rs. Springhill Tir, parr I~[r•. Arndt CASE # 10 Mrs. Dolores Padilla I•iiller Point Subd. First Addn. Lot 4 Block 6 The Appellant bought this lot at a State Land Sale and only bid $1,050. The State Land Sale which the Appellant bought this land was sold for 50i~ of state appraisal. tr. isarr moved to deny this appeal, seconded by Rev. Bullock. Motion carried by roll call vote as follows: For tit. Barr F.ev. Bullock Mr. Arndt Against Tits . Had j u Mrs. Springhill CASE ~ 11 ifr. Gallagher~P~iiller Point Subd. First Addn. Lot 5 Block 6 The Appellant bought this lot at a State Land Sale and only bid $1,600. The State Land Sale which the Appellant bought this land was sold for 50% of"state appraisal. Mr. Barr moved to deny this appeal seconded by Rev. Bullock. Motion carried by roll call vote as follows: For ainst Mr . Fsarr Mrs . iiad j u Rev. Bullock Mrs. Springhill Mr . Arnd t CASE ~ 12 Firs. Mary Gallagher Miller Point Subd. First Addn. Lot 6 Block 6 The Appellant bought this lot at a State Land Sale and only bid $1,306. The State Land Sale which the Appellant bought this land was sold for 50% of state appraisal, tit. Barr moved to deny this appeal, seconded by Rev. Bullock. IvIotion carried by roll call vote- as follows: For ainst Mr. Barr Mrs. Iiadju Rev. Bullock I~:rs. Springhill Mr . Arndt ~. '~ KODIAK ISLAND BOROUGH PAGE FOUR BOARD OF EQUALIZATION CASE ~ 13 Air, Carl Speight~ East Addn. Lot 4 Block 52 The Appellant in this case feels that the improvements and the land are over assessed. After some dicussion Rev. Bullock moved to deny this appeal, seconded by :ir. Barr. After some further dicussion Rev. Bullock amendeu his motion to lower the assessmeu~t. on the land by $1,uU0 and to also lower the improvements by $1,000 and A1r. Barr concurred with this amendment.. Motion carried by unanimous roll call vote. CASE # 14 Mr. Joe Nesnidal~ East Addn. Lot 5 & u I31ock 40 The Appellant in this case is protesting the valuation on t~is land and on his improvements. After dicussion Alrs. Springhill moved to lower the -assesamen~ on the house by 106, seconded by tIr. Arndt. Motion carried by roll call vote as follows: For ainst Mr. Arndt F:ev. Bullock P-Irs. Springhill Mr. Barr ASrs. cladju CASE ,~ 15 i~r. Basil Clarks ,view Kodiak Subd. Lot 3 Block 14 The Appellant in this case was not present, but the Board proceeded with the hearing in his absence. The Appellant in this case is protesting the valuation which was placed on the land. The Appellant's land is located in the Urbar. Renewal Project; therefore, he bought the land from the Alaska State Housing Authority. After dicussion, Rev.; Bullock moved to reduce the valuation on the improvements to $61,500 seconded by sirs. Springhill. Iiotion failed as follows: For i~irs . Springhill Against Mrs . Hadj u Rev. Bullock Air. Tsarr tar. Arndt After further dicussion Mr. Barr moved to deny case number 15, seconded by Air. Arndt. Motion carried by roll call vote as follows: For ainst Iir. Barr Mrs. Springhill Mr. Arndt Rev. Bullock Firs . Hadj u CASE ~ 16 Air. ~ firs. C. A. Poythress~ Baranof heights Subd. Lots 5, 6, & 7 Block 5 The Appellants in this case were not present, but the Board proceeded with the hearing in their absence. The Appellants in this case want to have their assessment lowered on tt~e new wing that they built on to their apartment building. Mrs. Springhill moved to deny the appeal, seconded by AIr. Arndt. Itiotion carried by roll call vote as follows: Aiotion carried by unanimous roll call vote. After further dicussion Mr. Barr moved to raise the assessment on the improvements to $294,4$5.82, seconded by Rev. Bullock. a Motion carried by unanimous roll call vote. CASE ~ 17 National Bank of Alaskan New Kodiak Subd. Lot 9 Block 9 The Appellant was represented by Mr. S. W. Collins. The Appellant in this case wants to have his assessment lowered on the improvements. firs. Springhill moved to adjust this appeal to $333,200 on the improvements and leave the land at $30,ts75, seconded by Mr. Arndt. Motion carried by unart~A-aus ,.roll call vote. ; KODIAK ISLAND BOROUG~i ~:JS P'AGE FIVE BOARD OF EQUALIZATION CASE ~ 18 Assembly of God Church Leite Addn. Lots 7, 9, 10, & 14 Block 5 The Appellant in this case states, " This is church property, and there is no existing law in the state of Alaska requiring the paying of taxes by a church organization on church property." I~r. Barr moved that we request the Attorney's opinion on the following course of action which course we will take at our next regular meeting when such action can be considered:. (A) At the next n,agular meeting we adopt a standard church and religious property assessment code based on the Januazy 31st. 1968 proposal prepared by the Assessing Office. (B) That~if legal, we accept the Assembly of God's statement as to seating capacity which develops the required parking and according to my figures comes to 24,000 square feet that is exempt leaving them taxed on 27,848 square feet. This motion was seconded by P?rs. Springhill. Motion carried by unanimous roll call vote. CASE ~ 19 New England Fish Company Personal Property Case number 19 was cancelled at the request of the Appellant. CASE # 20 Nick loya~ Port Lions Subd. Lot 2 block 9 The Appellant in this case wants to lower the land from $305.00 to $275.00 and also wants the improvements lowered from $8,250 to $7,500. Nr. Barr moved to deny this case, seconded by Rev. Bullock. tlotion carried by unanimous roll call vote. CASE # 21 Alexay Chichenoff Sr.~ Port Lions Subd. Lot 4 Block 1 The Appellant in this case wants to lower the land from $385.GG to $350.00 and also wants the improvements lowered from $8,250 to $7,500. Mr. Barr moved to deny this case, seconded by Rev. Bullock. t4otion carried by unanimous roll call vote. CASE # 22 Anne iioskofsky Port Lions Subd. Lot 2 Block 12 The Appellant in this case wants to lower the land from $360.00 to $250.C0 and also wants the improvements lowered from $8,250 to $7,600. Mr. Barr moved to deny this case, seconded by Rev. Bullock. Motion carried by unanimous roll call vote. CASE # 23 Gust Agicki Port Lions Subd. Lot 8 Blook 7 The Appellant in this case wants to lower the land from $275.OU to $250.00 and also wants the improvements lowered from $5,500 to $5,000. Mr. Barr moved to deny this case, seconded by Rev. Bullock. Lotion carried by unanimous roll call vote. CASE # 24 Harry Knagin~ Port Lions Subd. Lot 7 Block 2 The Appellant in this case wants to lower the land from $360.00 to $325.00 and also wants the improvements lowered from $8,250 to $7,500. i?r. Barr moved to deny this case, seconded by Rev. Bullock. t4otion carried by unanimous roll call vote. CASE # 25 Afonie Lukin Sr.~ Port Lions Subd. Lot 3 Block 11 The Appellant in this case wants to lower the land from $520.00 to $475.00 and also wants the improvements lowered from $8,250 to $7,500. Mr. Barr moved to deny this case, seconded by Rev. Bullock. Motion carried by unanimous roll call vote. r r KODIAK ISLAND BOROUGc~ PAGE SIX BOARD OF EQUALIZATION CASE 4~ 26 Sergay Sheratine Sr., Port Lions Subd. Lot 3 block 3 Ttte Appellant in this case wants to lower the land from $360.00 to $325.OG and also wants the improvements lowered from $8,25(1 to $7,500. P?r. Barr moved to deny this case, seconded by Rev bullock. t~iotion carried by unanimous roll call vote. CASE 4~ 27 John Pestrikoff~ Port Lions Subd. Lot 3 i3lock 7 The Appellant in this case wants to lower the land from $415.00 to $375.00 and also wants the improvements lowered from $8,250 to $7,500. t:r. Tiarr moved to deny this case, seconded by Rev. Bullock. Motion carried by unanimous roll call vote. CASE 4~ 28 Margaret Rood, Port Lions Subd. Lot 6 iilock y TI~e Appellant in this case wants to lower the land from $495.G0 to $3uU.00 and also wants the improvements lowered from $b,25c, to $7,500. Pir. Barr moved to deny this case, seconded by Rev. Bullock. notion carried by unanimous roll call vote. CASE 4~ 29 Peder Gundersen~ Port Lions SuL-d. Lot 12 Block 7 The Appellant in this case wants to lower the land from $305.00 to $275.00 and also wants the improvements lowered from $8,250 to $7,500. Mr. Barr moved to deny this case, seconded by Rev. Bullock. Motion carried by unanimous roll call vote. s CASL ~ 30 Oscar Peterson Port Lions Subd. Lot 5 Block 9 The Appellant in this case wants to lower the land from $305.00 to $250.00 and also wants the improvements lowered from $€,250 to $6,000, 2~4r. Barr moved to deny this case, seconded by Rev. Bullock. Motion carried by unanimous roll call vote. CASE #31 David Robertson Port Lions Subd. Lot G Block 3 The Appellant in this case wants to lower the improvements from $11,430 to $6,912. tir. Arndt moved to lower the ten Wakefield buildings to bring them down to the sale price, seconded by i~irs. Springtill. notion carried by roll call vote as follows:' ' T?r. Barr abstained because of personal financial interests. For ainst ir. Arndt bone Mrs. Springhill tars. Hadju Rev. Bullock CASE # 32 Richard White Port Lions Subd. Lot 7 Block 14 The Appellant in this case warts to lower the improvements from $11,430 to $6,912, tir. Arndt moved to lower the ten Wakefield building to bring them down to the sale price, seconded by Mrs. Springhill. notion carried by roll call vaote as follows: Mr. Barr abstained because of personal yfinancc~al interest8'. For ainst Mr. Arndt None Mrs. Springhill I•irs . riad j u Rev. Bullock CASE ~ 33 William Ross U. S. Survey 3103 Lot 15 The Appellant in this case wishes the Board to forgive the penalty and interest on his 1967 taxes for this property. tire. Springhill moved to forgive the penalty and interest on his 1967 real property taxes, seconded by tir. Arndt. ~: ~... kODIAI: ISLAND LOROUGiY PAGI; S1;VEiv BOARD OF EQUALIZATIOT3 con't CAS1 # 33 The motion carried as follows: For A ainst Pirs. Springhill T~1r. Barr Ifirs . .Tadj u Rev . Bullock T~ir . Arndt ADJUSTi~JETVTS 1965 Force filed supplemental personal property These bills have received no response from the named taxpayer. The assessments were compiled by staff personnel from vehicle registration lists and ADF & G registration records. We have no evidence that these boats or vehicles sere within our taxing jurisdiction on the tax date; therefore, we feel that these assessments were invalid and cannot be enforced, Rev, Bullock moved to accept the Assessing Office recommendations for the 1965 ForcB Filed Supplemental Delinquents to adjust from the tax roll, seconded by Pirs. Springhill. Iiotion carried by unanimous roll call vote. ADJUSTI~NTS 19Ei6 Force filed supplemental personal property These bills have received no response from the named taxpayer. The assessments were compiled by staff personnel from vehicle registration lists and ADF & G registration records, ti•Ie Tiave no evidence that these boats or vehicles were within our taxing jurisdiction on the tax date; therefore, we feel that tTiese assessments were invalid and cannot be enforced, iir. lsarr moved to accept the Assessing Office recommendations for the 1y66 Force Filed Supplemental Delinquents to adjust from the tax roll, seconded by Rev. Bullock. notion carried by unanimous roll call vote. ADJUSTM~;NTS 1967 personal property These bills are all under $1,00 and the cost of collection would exceed the return. The Assessing Office recommends that we remove these bills from the roll, tIr, Barr moved to accept the recommenda= tion, as submitted, beginning with "Conners" and ending with "Erickson`, seconded by I~rs. Springhill, Motion carried by unanimous roll call vote, ~V IV ADJOURNMENT The Board of Equalization has recessed until Thursday i~:ay 16, 1968 at 7:3G p.m. V