1977-06-16 Regular MeetingKODIAK ISLAND BOROUGH
BOARD OF.EQUALIZATION,
.I CALL TO ORDER
Murl Estes
Edward Jack
.Sandra Kavanaugh
Frank Peterson
Betty'Wallin
JUNE 16, 1977
. :•-C.J.., nuation of May 4, 1977 Board of Equalization Meeting called tq
by Betty Wallin at 7042 p.m.in meeting room of Borough Building.
Absent
Dr. Michael Erunick (excused)
James Peotter (excused)
Mayor S. TF?ay-ne Kotula (excused
Also prresent were Ed Haney, Borough Assessor; Susan Vaughn,
-Assessing he audience.
ng Clerk, and approximately 18 people in
PAGE 8
Betty Wallin, presiding officer, read the Alaska Statutes Section
29.553.130 (appeal) and Section 29.53.140 (hearing)
III APPEALS
Case No. 1; Okey L. Chandler, Lot 2C, USS 3099
=al s. '-lain read correspondence from Mr. Haney and the revision of
original; _elpeal, lir. Chandler stated he lives between two trailer
courts and i subject to related odors and pilferage. The property
is also one block from a shcool. It was stated that about the lower
1/3 of the property ' ; ' 4vaii elbuildable. airs. Kavanaugh moved
that the appeal of Lot 2C, USS 30e , 1^ ^ led. .lotion died for lack
of a second. 'Ir. ,7ack moved tiiat the Chia:
be accepted as written. Seconded by Mr. Este appeal for" ndsecond
rescinded. I Ir. Jack moved to reassess Lot 2C, US
oton and second
second
land value, 11, 000. Secon ed by Mr. Estes. ?Motion are. _ to read
with Mrs. Kavanaugh casting one NO vote. ' 4 1
Case No. 2. Don L. Mack, Lot 21, Sublot 3,
Mr.` Jack read Correspondence from :sir. Haney
aallin asked that they relate only to land,
Estes moved that the land portion remain
by Mrs. Kavanaugh . Motion carried
one NO vote.
USS 3099
and the appeal. :sirs.
not improvements. Mr.
$4,500 evaluation.
4- 1 with Mr. Jack casting
CaseNQ,3, Donald Coons, Lot 4B, USS 3099 & Lot 4C, USS 3099
Mr. Estes read correspondence from TZr. Haney and the appeal. Tom
Boyer stated that this is the lowest property in the area. The new
road will create adust probelem and the stream running through the
property creates flooding conditions at times. Hrs. Wallin requested
each lot be.considered separately; Lot 4B has two trailers and Lot C
has one trailer. Hrs. Kavanaugh moved that the appeal for Lot 43,
USS 3,099 be denied. Motion died for lack of a second. :1r. Jack
moved that Lot 4B, USS 3099 be assessed at $4,,240:: Lot 4C, USS 3099
be assessed at $8,600. Seconded by lir. Peterson. Mrs. Kavanaugh
feels this does not reflect market value. Mr. Haney stated the
assessments are based on 80 per square foot and in the past years the
rate has been very low. Mr. Peterson stated that the assessments were
made using sales in the area as a basis. Motion carried 4 - 1 with
Mrs. Kavanaugh casting one NO vote.
Case No. 4. Tennie Riley (Pete Venaas) Lot 5A, USS 3099
Mr. Peterson read the correspondence from Mr. Haney and the appeal.
Mr. Okey Chandler represented Tennie Riley. There is a stream on
the property which creates a swampy area; the property touches the
extension of Rezanoff. Mr. Raney stated that the size and shape of
the lot is in question. The entire property4Lots 5A & 5B, USS 3099)
is in litigation. There is a steep gradient immediately behind the
house then it levels off behind the house and creek. Mr. Jack moved
to assess I 5$,, USS 3099 at $8,000 and Lot 5A, USS 3099 at $15,010.
Seconded by Mr. Estes. Motion carried by unanimous roll call vote.
Case No. 5. Robert Brooks, Lot 6, USS 3099 & Lot 22, USS 3099
Mrs. Kavanaugh read correspondence from `sr. Haney and the appeal.
; =Y ._ _ - l- - ,., a �,,_,. ",, records show Ray Martin, Jr. as owner of
KIB }3OARD OF EQUALIZATION, JUNE 16, 1977 PAGE 9
Lot 22, USS 3099 but the sale was made before January 1977. firs.
Kavanaugh moved that the appeal Le denied. Seconded by Mr. Estes.
4ot .on...failed 2 -- 3 with Mrs. Wallin, nir. Jack and Mr. Peterson
, casting NO votes. firs. Kavanaugh moved that Case No. 5 be moved to
Cas $ No,;,, P4 as there are. several :people in the, audience that are
waiting to hear their cases. (Mr. Brooks was not in attendance,)
Seconded by Mir. Peterson. Mr. Jack feels it should be taken in
order. Motion carried by unanimous voice vote.
Case No. 6. Duane Peterson, Lot 7, USS 3099
sirs. ,Wallin read 'correspondence. from Mr. Haney and the : appeal.
This property has water only -sewer is several lots away. The land
is now flat because of fill that has been brought in since the
assessment; before the fill was put in approximately 1/2 of the
land was down hill and in a swamp. Mr. Estes moved that Duane
Peterson's request be accepted but the land evaluation be adjusted
to $14,500. Seconded by Mrs. Kavanaugh. Motion carried by
unanimous roll call vote.
Case No. 7 was changed to Case No. 25.
Case No. 8. Dallas & Marion Paden, Lot 10, USS 3099
1r. Jack read correspondence from Mr. Haney and the appeal. Mr.
Estes moved to acceptthe request for reduction to $16,724 on Lot 10
USS 3099. Seconded by Mr. Jack. Motion carried by unanimous roll
call vote.
Case. No. 9. Glenn & Virginia Dick, Lot 16A, USS 3099.
Mr. Estes read the correspondence from Mr. I -ianey and the appeal.
Mr.. Dick stated that water run -off goes across his property toward .
the lake the land between his and the lake is owned by the City.
He feels he needs fill to utilize 2/3 of his property, is not on
city sewer and does not feel market value is fair basis. sirs,
Kavanaugh pointed out this has been given a -10% evaluation. Mr.
Jack moved to accept the request as written. Seconded by Mr. Estes
Mr. Estes pointed out the State Statutes state that ye must assess
100 percent. Mts. .Wallin read Section 25.53.060 and subsections
30, 35 and 160. notion failed 3 --• 2 with "=Ir. Estes and Mrs.
Kavanaugh casting AO votes.
Recess called to check Roberts Rules of Order; reconvened at 10:05. p.m.
The chairruled that under Roberts Rules of Order the majority vote
in the affirmative adopts any motion unless it is one of the parti-
cular motions that require a larger.vote under parliamentary law or
under the rules of the organization. The rules of KIS and all
commissions are for a majority. Mrs. Wallin explained that if a
motion fails with 3 -- 2, unless a notion is introduced immediately
following before the next case is announced, the appellant has lost
and the assessor's decision stands. Mr. Estes moved for reconsid-
eration of Lot 16A, USS 3099. Seconded. b Mrs. Kavanau•h. Motion'"
carr ed by unanimous voice vote. sir. Estes moved to a Just the
evaluation to $7.350. Seconded by Mrs. Kavanaugh. Motion carried by
unanimous volt call vote.
Case No. 10 was changed to Case No. 26.
Case No. 11. Dewit Fields, Lot 25B, USS 3099 & Lot 1, USS 3100
Mrs. Kavanaugh read correspondence from Mr. Haney and the appeal.
Mrs. Fields asked that a portion of Mr. Haney's statement be read
again. She pointed out that the lots are not adjoining; Lot 1,
USS 3100 is where the trailers. are located and Lot 25B, USS 3099
is on the orad leading to Jackson's Trailer Court. The top part
of USS 3100 is about 1/4 marshy. Mr. Estes recalled that in 'ir.
Field's speech in the B.O.E. of May 4, 1977 he said to the effect
that his property was probably well worth it and he could sell it
for that evaluation if he mere willing to sell. Mr. Field's testimony
was read from the minutes of May 4, 1977.Lot 1, USS 3100 is on Jackson'
sewer iinr. Ann Lnt 2r,P TTcq 3095 is on Powell's sewer system. `irs.
KIB BOARD OF EQUALIZATION; JUEN 16, 1977 PAGE 10
Kavanaugh moved that Lot 25B, USS 3099 the . assessments stand.
Seconded by Mr. Estes. Motion failed 3 - 2 with Mrs. Wallin and
Mr. Jack casting NO votes. Mrs. kavanaugh moved that on Lot 1,
USS 3100 the assessment remain the same. Seconded by Mr. Peterson.
Motion failed 3 - 2 with Mrs. Wallin and 'sir. Jack casting NO votes`.
Mr. Peterson moved to reconsider Lot 25B, USS 3099 ane' Lot 1, USS 3100.
Seconded by Mr. Jack. Motion carried 4 -- 1 with Mrs. Kavanaugh
casting one NO vote. Mr. Peterson moved that Lot 25B, USS 3099 have .
an assessed valuation of $8,500. Seconded b 11r. Jack. Motion failed
with A• '1r. Estes and _lrs. Kavanaugh casting NO votes. Mr. Jack move
that on Lot 1, USS 3100 the drainage proportion be changed to -25 %.
Seconded by Mir. Peterson. Motion failed with Ir. Estes and Mrs.
Kabvanaugh casting NO votes.
Case No. 12 James & Dorothy Poulos, Lot 13D, 13F, USS 3100
Mr. Poulos stated that the selling price of this property as given
by the seller was high and that at the time assessment, the new house
being built was not 50 %, but 25% complete.' They have suffered much
damage and loss from the ocean storms and tidal action. There is a•
polluted stream running through the property which gives off an
odor of sewerage the land is not level. Mr. Estes moved that on
Lot 13F the land valuation be changed to $9,000 and the house chanced
to $16,230. Seconded by r Kavanaugh. notion carried by unanimc us
roll vote. Mrs. Kavanaugh moved that'Lot'13D, USS 3100 the t
assessment stand. notion died for lack of a second. Mr. Poulos
estimates a 15% to 20% land loss due to tidal action and storms.
Mr. Estes moved that on Lot 13B, USS 3100 the land" valuation be bas3ed
on 500 square foot with +10% for view, -20 %for drainage, and -20%
for topography. Seconded by Mrs. Kavanaugh. notion carried by
unanimous roll call vote.
Case No. 13. Richard & June Juelson, Lot 3, USS 3100 & Lot 13C &
Lot 13D, USS 3100
Mrs. Juelson stated that Lot 13D, USS 3100 is a beach lot with the
same topography as the Poulos Lot 13B, USS 3099. They have lost
and estimated 2,811 square feet by tidal action. Mr. Estes moved
that the assessed valuation of Lot 13D, USS 3100 be $10,295. Seconded.
b Mrs. Davanaugh. .lotion carried b unanimous roll call vote.
On Lot 3C, USS 00 there is a polluted creek running through.
There are grandfather rights:: lot is small. Mrs. Kavanaugh moved to
adjust the assessment the same as Lot 13D, USS 3100 (land valuation}
$10,295). Seconded by Mr. Estes. .lotion carried by unanimous roll
call vote. Mr. Peterson pointed out that there had been no adjust-
ment for topography. sirs. Kavanaugh moved for reconsideration.
Seconded by Mr. Pet erson . Motion carried by unanimous voice vote.
Mr.' Estes moved that Lot 13C, USS 3100•be adjusted to 50 per square
foot with for view and -20% for drainage. Seconded by Mr.
Peterson. Motion serried by unanimous roll call vote. The existing
building was built too close to the road on Lot 3; USS 3100. Thee
is a stoop drop off and swamp from a creek behind the house. Gets
drainage from Lot 4, USS 3100. •Mr. Jack moved to set the assessment
back to $10,000 for the land. Seconded by Mr. Estes. Motion
carried by ,-,. .. .nimous. roll call vote.
C' Tto. 14. changed to" Case No. 27.
Case No. 15 changed to Case No. 23.
Case Ni. 16. Louis B. Lindsey, Lot 15, USS 3100
Mr. Lindsey stated that due to erosion from tidal action he has
had to reclaim a large portion of this land. it is not stable land
as a -- result. Mr. Jack read the correspondece from Mr. Haney and
the apeal. Mr. Estes moved to assess the lot on the basis of 50G
per, , square foot and accept the vvuation of the assessor, -10% for
topography, -10% for irregular. modification, -10% for physical .•in• L.
barrier, +20% for view. Seconded by Mrs. Kavanaugh. "lotion carried
4 1 with Mr. Jack casting one NO vote.
KII3 BOARD OF EQUALIZATION, JUNE 16, 1977
"ase Afl 17 changed.. to. Case No. 29,
Case 13 changed to Case No. 3().
Case No. 19 changed. to Case .No. 31
PAGE 11
- Case .No.. 20 changed . to Case No. 32.
Case No. 21 changed to Case No. . 33.
Case No 22. T. % Jackson, Personal Property, Lots 1 - 7 & 16,USS 33
Lot 21 sublot 4, USS 3059, Lot 21 sublot 5, USS 3099, Lot 25C & 25
USS 3099, Lot 25, USS 3099 and Lot 27, USS 3099
`'.r . Estes read correspondence from Mr. Haney and the appeal. Mr. Raney
stated they have changed. three trailers from personal property to
real property because of their size.
The Chair called recess at 11 :40 p.m.; meeting reconvened at 11 ?50
The trailer that was in Space•56 was moved but Mr. Jackson still owned
it. Cdr. Estes moved that we accept the valuation of Mr. Jackson ''
(rounded offf to a figure of.$83,145) for the trailers. Seconded by
Mrs. Kavanaugh. - Motion carried, by unanimous roll call vote.
Lots 1 - 7 &" 16, . t3SS 3233. Mr. Haney read correspdonce and appeal.
Mir. Jackson feels his alnd should be valued at more than itis assessed
at. There is a drainage problem.The assessor has given -30% for
drainage and -205 for topography. Mrs. Kavanaugh moved that in view
of the fact that Hr. Jackson feels the'oronert shoals be higher
than the assessors evaluation, that the assessor °s eve uation stand.
Seconded by Mr. Estes. It was taken into consideration that nr.
Jackson owns his own utilities. Mrs Kavanaugh, with the consent of
her second, withdrew her motion. Mr. Jackson is utilizing all but
that portion washed away by the ocean and two acres. Mr. Estes
moved to take the $232,650 assessed valuation on land, less $40,000
for utilities, and round off the valuation at $192,660, Seconded
by Mr. Jack. Motion carried by unanimous roll call vote.
Lot 21 sublot 4, USS 3099. Mr, Estes and Mrs. Kavanaugh read the
correspondence and appeal. Mr. Jackson has no comments to add. sirs.
Kavanaugh moved that the assessor's evaluation stand on Lot 21, sublot
4, USS 3059. Seconded by T'1r. Estes. Motion carried by unanimous
roll call vote.
Lot 21 sublot 5, USS 3099. The same conditions as Lot 21 sublot 4,
USS 3099 apply except there is no road.4rs. Kavanaugh . moved that tile
assessor's evaluationstand. Seconded by ' 1r. Peterson. "1r. PetersoP
moved to amend the motion to give a -10% because it is on a non-
maintained road. Secondedby Pir. Jack. The amended motion carried
4 - -'1 with Mrs. Kavanaugh casting one AO vote. The main motion carried
by unanimous roll call vote.
Since there was no motion to recess the meeting of May 4, 1977 and
the question of a quoroum of members, or those attending the first
meetings, legal opinion will be sought from the Borough attorney.
Lot 25C, USS 3099. Correspondence and appeal read by 'Ir. Estes.
This has a sewer. easement. Airs. Kavanaugh moved that the assessor's
evalutaion stand. Seconded by Mr.' : Estes. 'lotion: carried by unanimous
roll call vote.
Lot 25D, USS 3099. lir. Estes read the correspondence and appea. This
property has water and sewer. dr. Estes moved that the assessed
valuation be revised to 60 per square foot. Motion withdrawn.
Mrs. Kavanaugh moved that Lot 25D, USS 3099 valuation be upheld wi
a x-10% for sewer. Seconded by Mr. Peteron. Notion carried by un-
animous roll call vote.
Lot '25A, USS 1099. Mr. Estes reat: correspondence and appeal. There
was a loss in, Square footage from 1975 to 19.7E °-irs.. •`Kavanaugh moved
Lot 25A have the_assessor' s evaluation stand "u3.th a -10% for sewer
Seconded by 7U :lotion carried by unanimous roll call vote.
Lot 27, USS 3099. Mr. Estes read correspondence and appeal. Mrs. ?Cavanaugh
moved that on Lot 27, USS 3099 the assessor's valutaion be upheld with
a -10% for sewer. Seconded by Hr. Estes. This is on his own sewer
KIB BOARD OF EQUALIZATION JUNE 16, 1977
page 12
system and has city water. The borough does not have an ease gent on
this land. Mr. Haney states this has to be a trailer court easement,
not a survey easement for the public. This creates a no- usable area.
'Ir. Peterson amended the motion to evaluate the non - usable portionof
Lot 27, USS 3099 at 25 per square foot and` the remaining portion at
C0' er squuare foot.. Seconded by `1r s . Kavanaugh. The amender : motion
carried b unaniumous roll call vote. "lain motion carried by
unanimous roll call vote.
1:
Case No, 23. Anthony Perez, Lots 6 & 7, USS 3100: Lots 1G, 17 & 13, U
USS 3101 Lot 1, Bloch. 2, Kadiak AK Subdivision Lot 2, Block 2,
Kadiak AI: Subdivision; Lot 5, Block 2, Kadiak AR Subdivision; Lot 1,
Block 4, Kadiak AK Subdivisions and Lot 2, Block 4, Kadiak AK Sub-'
division.
Mr. Haney accepted the petitions to be presented to B.O.E.
Lot 6, USS 3100. Mrs. Kavanaugh read correspondence and petition.ir. Pere
stated about 25% of the lot is swamp with a creek on the back side.
This lot does not have an ocean view. Mrs, Kavanaugh moved that tIe
assessor's evaluation on Lot 6, USS 3100 stand. Seconded by Mr. Estes.
4r. Peterson moved to amend the motion to •rovide for a -25% for
rainage. Mrs. Kavanaugh secon ed. The amended motion carried 4 - 1
with Mr. Jack casting. one NO vote. 'iain motion carried 4 - 1 with
Mr. Jack casting one 110 vote.
Lot 7, USS 3100. Mrs. Kavanaugh read the correspondeca and petition.
This lot the same as Lot 6, USS 3100 with a creek on the back side
and about 25% swamp. Mrs, Kavanaugh moved that the assessor's
evaluation be upheld with -25% for drainage. Seconded by 1r, Peterson,
Motion carried by unanimous roll call vote.
Lot 16, USS 3101. Mrs. Kavanaugh read correspondence and appeal.
Mr. gperez estimated that about 5% loss from the cliff washing away
has been suffered as well as the topography being irregular. Mrs. -;
Kavanaugh moved that Lot16, USS 3101 has the• assessor's evaluation
stand with a -10% for drainage and -25% for topography. Seconder? 'r
Mr. Estes. Motion carried by unanimous roll call vote.
Lot 17, USS 3099. Mrs. Kavanaugh read correspondence and appeal.
Mrs. Kavanaugh moved that Lot 17, USS 3101 be reduce_' from 30 to 50
since the topography has minuses. 1.1r. Peterson seconded. '!lotion
carried by unanimous roll call vote.
Lot 18, USS 3101. Mrs. Kavanaugh read correspondence and appeal.
AArs. Kavanaugh moved that the unit Brice be reduced from 30s to 50
per square foot. Seconded by Mr. Jack. Motion carried by unanimous
roll call vote.($29,100)
Lot 1, Block 2, Kadiak AK Subdivision. Mrs. Kavanaugh read correspond-
ence and appeal. Land has no water, sewer or access road. Is
soned R -3. Mrs. Kavanaugh moved that the assessors's evaluation be
upheld on Lot 1, Block 2, Kadiak AK Subdivision. Seconded by 4r.
Peterson. Motion failed 1 - 4 with "irs. ' Nallin, Ar. Estes, Mr. Jack
and Mr.Peterson casting NO votes. Mr. Jack moved that this lot be
reassessed at a2proximately $10,000. Seconded =,;y Mrs. Kavanaugh.
Mr. Jack restated the motion with the _permission of the second; moved t
to change the valuation to $11,630. Seconded? by Mrs. Kavanaugh.
Motion carried 4 - 1 with Mrs. Kavanaugh casting one 00 vote.
Lot 2, Block 2, Kadiak AK Subdivision and Lot 5, Block 2, Kadiak.Al
Subdivision. There are no utilities or road to thise lots. "rs.
Kavanaugh read correspondece and appeal. Mr. Jack mover? that
Laot 2, Block, Kadiak AK Subdivision be lowered to $12,070 and Lot 5
Block 2, Kadiak AK Subdivion be lowered to $11,670. Seconded by -ors.
Kavanaugh. Motion carried 4 - 1 with 'irs. Kavanaugh casting one NO vote.
Ars. Wallin ruled as chair of the BOE that Mr. Ed Jack's vote
shall count.
Lot 1 and Lot 2, Block 4, Kadiak AK Subdivision. Mrs. Kavanaugh read
correspondence and appeal. air. Estes moved that the same formula be
applied (Lot 1, Block 4-$11,770 and Lot 2, Block 4- $12,790). Seconded
by Mrs. Kavanaugh. Motion carried 4 - 1 with Mrs. Kavanaugh casti g
one NO vote.
Mr. Estes moved to recess until 6A0 p.m. June 17, 1977. Seconded by
Mr. Peterson. ?lotion carried by unanimous voice vote.
Meting recessed at 2.30 A.M.