1975-11-03 Supplemental MeetingKODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION - NOVEMBER 3, 1975
BOARD OF EQUALIZATION NOVEMBER 7, 1975
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I CALL TO ORDER
I CALL TO ORDER
The meeting was called to order by Acting Presiding Officer Mr. White.
II ROLL CALL
No quorum was present so the meeting was postpor}ed until Moon on
Friday, November 7, 1975, in thee Mayor'sOffice.
The meeting was called to order at 12:k0, p.m. in the Mayor's
Office by Acting Presiding White.
II ROLL CALL
ATTEST:
Borough Cle
Present
Mr. Terry, Mayor
Mr. White, Presiding Officer
Mrs McFarland
Mr. Sutliff
Mr. Pestrikoff
IV ADJOURNMENT
Absent;
Mr. Haakanson
Mr. Panamaroff
Mr. Estes
III ITEM OF BUSINESS
A. Appellant No. 1 - City of Kodiak. Mr. Gerkin, City Manager, was
present to speak on the matter of the assessment on the boats located
within the bbat harbor. He expressed his opinion that the tax c'
was unfair, that some of the boats were not registered to Kodiak and
that there was a moral question involved as to the fairness of the
City paying the tax to the Borough. He noted further that if the
Borough were to have to collect the taxes from the individual boats
they would not collect half of the taxes.
Mr. Haney, Borough Assessor, pointed out that by City Ordinance all
personal property within the City of Kodiak was exempted from persona
property taxes and that the ordinance would have to be changed before
the application would change. Mr. Haney further stated that he had
gone over the list with the Harbormaster and that these boats were
in Kodiak on the first of the year or had used the harbor facilities
a major part of the year. This was based on usage period of about
seven months out of the year. Mr. Haney pointed out that he was
assessing and taxing the boats as required by the statutes and that
the question of whether or not this was fair to the City was not
the issue at this particular point.
Mrs. McFarland moved to accept the Assessor's recommendation in the
taxing of the boats on the supplemental list for 1975, seconded by
Mr. Pestrikoff. Motion passed by unanimous roll call vote.
DETERMINATION - Supplemental Tax Roll 1975 approved as submitted to
the City of Kodiak.
The 1975 Supplemental BOE adjourned at 1:15 p.m.
SUBMITTED:
Ed Haney, Boroucyh Assessor
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KODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION - MAY 5, 1976
I CALL TO ORDER
The meeting was called to order by Deputy Presiding Officer
Hal Lincoln at 7:34 p.m., in the Borough Conference Room,
Borough Building, Kodiak, Alaska.
II ROLL CALL
III
Present
Hal Lincoln, Presiding Officer
Leslie Anderson
Sandra Kavanaugh
James Peotter
Absent
Betty Wallin
Frank Peterson
Also present: Mrs. Martha Randolph, Borough Mayor Craig,
Assessor Haney
Case No. 1 - Martha Randolph
The Borough Assessor handed out instruction sheets to the
assembly and quoted the State Statutes regarding assessment
based on full market value.
Background information was given, noting that Mrs. Randolph
had purchased lots 4 and 5, Block 3, Subdivision at the
cost of $4,500 which is $2,200 each. He noted further that
other lots in the area were selling for $2,800 per acres and
that this is confirmed sales and would indicate that this
is the market value. Some of the lots in the area sold for
$3,400 per acres. There is water access to the lots and
the assessor did have some of the land listed at $1100 per
acres, other land in the area is $2,275 per acres, is cleared
and improved land.
Mrs. Randolph indicated that her land was over priced as
it was recreation land and due to it remoteness and inaccessibility
she felt it should not be assessed as high or higher than other
recreation land that is available by road. She is only able to
use the land 6 months out of the year. Mrs. Randolph stated
that her value on the land would be about $850 per acres, however
she did state that she would not sell it for that amount.
In reply to question about additional recreation land on the
road system, the assessor noted that it was selling for about
$2,500 per acres.
Mr. Peotter moved to uphold the Assessor's recommendation,
seconded by Mrs. Kavanaugh. Motion passed by unanimous voice
vote.
Case No. 2 - Okey Chandler
Mr. Chandler could not be present, however a letter was submitted
pointing out his reasons for the request. Mr. Haney stated that
this was a similar case as previously reviewed. Some of the land
was in fact swampy and not useable and this had been reduced.
The assessed valuations were based on the actual sales in that
particular area. Mr. Chandler is not being charged any more
per acres than other people in the area who purchased land from
him. Mrs. Kavanaugh moved that the ap ;eal be denied, seconded,
by Mr. Peotter. Motion passed by unanimous voice vote.
IV ADJOURNMENT - There being no further appeals, the meeting was
adjourned at 7:59 p.m.
SUBMITTED:
Borough Clerk : orough Assessor
APPROVED:
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