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1969-05-12 Regular Meeting1969 ORIGINAL BOARD OF EQUALIZATION MAY 12, 1969 I. CALL 1 10 ORDER The meeting was called to order at 7:40 P.M. by the Deputy Presiding Officer, Jim Harr, in the Courtroom of the new State Office Building, Kodiak, Alaska. II. ROLL CALL Present Absent Jim Barr, Deputy Presiding Officer Don Bullock (excuses:) Betty Springhill Don Arndt Ed Naughton Also present: Mrs. Jo Hajdu, borough Chairman; Jan i etzker, uorough Assessor; r. R. W. Fischer, appraising consultant; an Bendy Tackle, Assessing Clerk acting as Clerk. III. CA: ES FOR CONSIDLRATICL LY bOARD Mr. Barr declared that the first item of business was ietermining whether the decisions for action on appeals should be made after each case or after all cases had been heard. Mr. Arndt roved that the cases be decided after all had been heard. Ins. Springhill seconded the motion, and it was carried by a unanimous voice vote. Case #1 Cancelled by the apellant Case #2 Margaret Burnham Larsen Lay Village The appellant was represented by Iir. John Burnham, who said that he felt the building was overvalued as compared, with other buildings in Larsen Bay and that Larsen by assessments were inconsistent and incomplete. Nr. Fischer replied that the assessments were based mainly on last year's because time and budget did not permit reassessing Larsen Lay this year. Pecs. Springhill said that the Larsen Bay assessments should be looked into to make sure all improvements are includes?. :ir. Arndt moved to lower the assessed value for the building from $1,470 to $750. Mrs. Springhill seconded the notion, and it carried as follows in a roll call vote: For Against i Arndt Jim .parr Betty Springhill id Naughton Case #3 Jacob C. Grohe Lot 37L block 19 Townsite Addition The appellant stated that he felt his lot was valued too high in view of its faults. The ground is sliding, and there is a steep bank, which makes rich of the lot unuseable. ir. Fischer said that ungraded lots in that area had sold for .20 per square foot, and graded lots with a view similar to Pir. Grohe's, for .63 and .72 per square foot. The value of .40 per square foot for Lot 37,3 sons in line with the other assessments. Ers Springhill moved that the assessed value be lowered from $2,450 to $1,500, and nr. Arndt seconded the motion. The motion failed with the following roll call vote Fbr Against Don Arndt HiTrak Betty Springhill Ed Naughton Er. Naughton Roved that the land in Case #3 be assessed at $2,000. The notion was sec nded by firs. Springhill and carried as follows: For Against Tim Barr Don Arndt betty Springhill Ed Naughton 37 1969 ORIGINAL BOARD OF EQUALIZATION PAGE 2 MAY 12, 1969 Mrs. Springhill moved that the assessed value of the house remain at $1 ,345. Mr. Naughton seconder: the motion, anu it passed by unanimous roll call vote. Case 04 Kodiak Masonic Teeple Lots 1, 2, 3 Block 11 Aleutian Subd. Berman Gillilan, president of the Temple board, represented the Kodiak Lesonic Temple. Mr. Gillilan said that the insurance figure of $60,000 on the petition included more than the insurance on the building and equipment inside it. The Assessor stated that the standard depreciation had already been allowed on the building. The Assembly determines' that the Temple is a log building and in very poor condition. Mr. Naughton moved that the appeal be denied, and Mrs. Springhill seconded the motion. After further discussion Mr. Naughton withdrew his motion along with the concurrance of the second. Tr. Arndt moved that the building be assessed at $42,525 and the land. at $13,860, for a total of $56,385. Mfrs. Spring- hill seconded the motion, and it carried as follows: For Against Ji Barr EC Naughton Don Arndt Betty Springhill Case #5 William R. Joan A. Dickinson Lots 13, 14 15 Block 50 East Adcon. Mir. Dickinson presented the appeal. He thought that the assessed value should be the same figure as the market price he paid in 1969, which is $39,000. iir. Fischer said that in comparable sales land had sold between .60 and .70 per square foot. Mr. Dickinson's lots are assessed at .63 per square foot, which Ft. Fischer considers a fair assessment. Mrs. Springhill remarked that a bargain does not mean that that price is a fair market value. She moved that the appeal of the Dickinsons for Its 13, 14, and 15 block 50 Last Addn. be denied. fir. Naughton seconded the motion, and it carried by unanimous roll call vote. Case #6 Assemblies of God Lots 7 14 Block 5 Leite Addition Rev. Alver L. Lofdahl representec: the Assemblies of God to the Board. He stated that the same case had cone before the Board in the previous year, and that then the 'borough Attorney thought it should not be taxed. All lots which weren't being used by the church had Leen sold, and the remaining lots in the possession of the Assemblies of God should be exempt from taxation because they are used only for church purposes, recreation, and parking. The Assembly pointed out that the Borough parking requirements specify one parking space must be provided for every 5 seats of maximum seating capacity. T'Tr. Barr noted that the formula that the Borough uses to determine property exemption for churches allows for more land of the Assembly of God to be taxed than is now on the roll. c'ir. Arndt felt that the formula should be changed to allow for more recreation area. Mr. Arndt moved that the assessment for Leite Addition Lot 7 14 Block 5 be dropped. Mims. Springhill seconded the motion, and the motion failed with the following roll call vote: For Against Don Arndt Jim Barr Eetty Springhill Ed Naughton Mrs. Springhill moved that It 7 be granted exemption on the basis of their improvements and use for recreation and/or parking and that their appeal on Lot 14 be denied. The motion was seconded by Fir. Naughton and carried by the following roll call vote: For Against Ed Naughton Don Arndt Jim :Garr Betty Springhill Case ##7 Raymond t^7. Beck Lot 26 U. S. Survey 2730 The appellant stated that his lot is on Kupreanof Straits north of Port Bailey. His bid was the top one at state auction for that lot, and he felt that his bid was all that the lot was worth. It is used solely for recreational purposes. The Assessor stated that the average sale price for the property which was sold at this auction was $230 per acre. The assessment was determined by the amount of acreage of the lot using the average sale price per acre. :its. Springhill moved that Case #7 Lot 26 U.S. Survey 2730 be denied. Pr. Naughton seconded the motion, and it carried as follows: I 7 IV. ADJOURI LENT 1969 ORIGINAL HOARD OF EQUALIZATION PAGE 3 EAY 12, 1969 For Against Ja Harr Don Arndt Ed Naughton i etty Springhill Case #8 Cancelled by the Apellant Case #9 Columbia=bards Fisheries U.S. Surveys 2424, 1702, 1256, 2508 A letter of T iay 7, 1969, fram Columbia -wards Fisheries protesting the valuation of the above surveys was read along with part of a letter of December 27, 1968, which gave purchase prices for two of the above parcels. The protest said that the assessment was in excess of the value of the property and that it was reached in a manner which differs from that used in other Boroughs. Mrr. Fischer stated that the assessment was consistent with other Larough cannery property. Er. Arndt moved that the appeal for U.S. Survey 2424, 1702, 1256 and 2508 be rejected. The motion was seconded by Tars. Springhill and carried by a unanimous roll call vote. At 11:35 P.M. r?r. Barr declared the 1969 2oaru of hqualization formally be closed. ATTEST: Cler 1 easurer APPROVED: BOROUGH AS SOR