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1969-05-05 Regular MeetingI. CALL '10 ORDER II. ROLL CALL 1968 SUPPLEMENTAL BOARD OF EQUALIZATION RECONVENED AMY 5, 1969 The meeting was called to order at 7:50 P.N. by the Presiding Officer, Don Bullock, in the Courtroom of the new State Office Building, Kodiak, Alaska. Present Don .bu ock, Presiding Officer Betty Springhill Doan Arndt Jim Barr Ed Naughton Also present: Jan Metzker, Sorough Assessor; Wendy tiickle, Assessing Clerk acting as Clerk; and Mr R. G. Berg. III. OLD I3i15INESS The Board continued discussing the cases that had been presented. Mr. Berg restated the points of his appeal. he objects to the reopening of a closed tax roll and to paying tares on the full market value of land when he cbes not enjoy full privileges. He said that he had talked to the appraising consultauts and discussed values but had received no commitment from them. Rev. Bullock react a letter of May 3, 1969, from/tr. Uilton White concerning Case #2, Lot 1 Block 3 New Kodiak Subdivision. Mts. Metzker said that she needed a motion from the soard to adjust t1r. Mite's valuation for Lot 1 Block 3 New Kodiak Subd. and another one to remove Rachel Rogers and Leland Franklin's property from the 1968 Supplemental Real Property tax roll. She also needed a policy for setting the amount of assessment for all parcels on the supplemental roll. Nrs. Springhill moved to remove Lots 8, 9, 10 ::.lock 6 of New -Kodiak Subd. from the roll. nr. barr seconded the motion, and it was approved unanimously by a roll call vote. Rev. Bullock react Mr. R. U. Fischer's letter of Nay 2, 1969, concerning his individual discussions with several of the contract holders. Mr. tserg said that he wanted on record his questioning of the morality of a retroactive tax roll. Mrs. Springhill questioned whether the Assembly can legally reopen the tax roll. In answer Nrs. Vetzker read AS Sec. 29.10.441: "All duties imposed upon the assessor with respect to the annual assessment roll shall, so far as applicable, apply to supp1aae ntary assessment rolls." Nrs. Springhill mentioned that there was a legal opinion from Fir enadsen affirming a supplemental roll. Rev. Bullock asked Iir. Berg is he would not expect to pay score tax for the land in 1968, and he answerea that he would expect to pay some- thing. Mrs. Springhill asked why the land was put on the tax roll. I ers. Iietzker answered that she had learned from ASIfA that the contract holders could be taxed and that the 'Borough Cnairman, I'. Best, had asked her to pursue a supplemental roll. Nr. Barr stated that businesses find taxes hard but that they are legally liable for them within the statute of limitations whether or not they have been billed. ;1r. Barr moved that for the purpose of 1968 Supplemental tax assessments that we consider the value of the agreement to be 50% of full assessed value. The motion died for lack of a second. Mr. Naughton asked whether the Board was to lower the assessments or only to charge part of the tax to the developer and part to son Bone else using the same assessment. Mrs. Netzker answered that the Board is not reducing the assessment but only billing the developers for the amount of interest that they hold. Mr. Lark proved that for purposes of the 1968 Supplemental tax roll, the assess ment value shall be equally split between ABFi2, and the purchaser. This motion died for lack of a second. v r) 1968 SUPPLE1 TAL BOAT D OF EQUALIZATION PACE 2 REOONVENED r4AY 5, 1969 Mr. Barr moved that the Assembly as a Board of Equalization go on record as approving the opening of the Supplemental 1968 Tax Roll. The motion was seconded by r t' Arndt. i r. ,larr remarked that the Borough is obliged to tax people who owe taxes and that there should not be a policy against supplemental rolls, and firs. Springhill added that the statutes make a supplemental roll as important as an original roll. The motion was approved by a unanimous roll call vote. A discussion began on methods of collecting payments from ASHA. The Board felt that the Borough should request payment in lieu of taxes for the supplemental roll from AShA. fl'. Naughton thought that the federal statutes force ASL A to pay us. ^7r. Barr requested that the Assessor and Chairman pursue ASLA payments diligently. he thought the next concern for the hoard was determining the amounts of the assessments. The Presiding Officer declared a recess at 9:00 P.E. At 9:05 the meeting reconvened. Hr. Barr read the following fran the legal opinion frcm ASIA on taxing land held by redevelopers who do not yet have legal title: AS Sec. 18. 55.620(b) The property sold, leased or otherwise transferred by the authority may be assessed for taxation on that part of the tax year during which it was not owned by the authority, unless the property is exempt from taxation by law." Mr. Naughton asked Mr. Berg if ASHA had sold, leased, or transferred the property to him, and 14r. Berg replied no. Pair. Larr said that the AStiA opinion was a direct quote from the statutes and that AS Sec. 18.55.620(c) said that payments in lieu of tax must be eligible project cost under federal policy. At 9:15 P.M. a recess was declared to locate a copy of an ASIA Contract for Sale of Land for Private Development." At 10:13 P.Y. the meeting reconvened. Mrs. Springhill requested further information from the attorney on the following points: 1. should: like to request an interpretation of the wording of the agreeaent "Contract for Sale of Land for Private Development" Sec. 2 C. 2. If we assess on the basis of the Contract for Sale of Land for Private Development at 50% of assessed value, who pays the other 50% and how do we collect it? 3. Please interpret the act of 1967, S Sec. 18.55.620(b), as to its implications regarding the original agreements of 1965 between ASIA and the redeveloper. 4. If we assess the contract holder at 100% of the assessed value, can he subtract that amount fran the sale price of the land? 5. how do we force the Alaska State Housing Authority to assume its legal responsibility for payment in lieu of taxes for all property which has not been conveyed by deed? 6. What does the Assessor do about the 1969 tax roll, which includes the cases involved with the above questions. Can they be put on a supplemental roll? IV. Aa7013RINIMNT N+ts. Springhill requested a recess until these questions have been answered. At 10:20 P.a. Rev. Bullock declared the 1968 Supplemental Board of Equalization recessed for reconvening on the call of the chair. ATTEST: APPROVED: Clerk/Treasurer Borough Assessor