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1973-05-01 Regular Meeting0' 9 I 0 4 7 7 KODIAK ISLAND BOROUGH 1973 ORIGINAL BOARD OF EQUALIZATION MAY 1, 1973 . CALL TO ORDER The meeting was called to order at 7:30 P.M. by the presiding Officer, Charles Powell, in the Courtroom of the State Build - ing, Kodiak, Alaska. II. ROLL CALL Mr. Powell noted that Mr. Fred Brechan, Mr. Howard Anderson and Mr. Ross Wood were'absent and that Mr. Richard Sims, Mr. Guy Powell and Mr. Lou Iani had been appointed to sit on the Board of Equalization. Present: Absent: Charles Powell, Presiding Officer Dennis Nelson Richard Sims Guy Powell Lou Iani Also Present: Fred Brechan (Out of Town) Howard Anderson (Out of Town) Ross Wood (Out of Town) Mr. Wilton White, Borough Chairman; Ray Hickman, Borough Assessor; Charlene Black, Assessing Clerk. There was no audience. II. CASES FOR CONSIDERATION BY THE BOARD It was noted that there were two (2) cases to be heard by the Board. CASE 73 -01 PETER PAN SEAFOODS, INC. Lot 35 Blk I, Airpark First Addn. Copies of the appellant's petition wherein Peter Pan Seafoods stated that they considered the value of their warehouse and land to be worth a total of $14,000. (Land $6,500. and building 57,500.) They further stated that they purchased the land in 1972 for $8,500.00 which they claim is high as the lot adjacent to the one in question was offered to them in January of 1973 for $6,500., were furnished to each member of the Board as the Appell- ants did not appear in person. Copies of the Assessor`s comments, in the form of a memorandum to the Board of Equalization, were furnished to each member of the Board. The comments pointed out that the lot used by the Appellant for comparison was not clear of trees, stumps and debris as was the Appellants lot. Also the Appellants lot, prior to their purchasing it, had been partially filled with clay and rock fill and, subsequent to their purchase, it was estimated that addit- ional rock fill valued at approximately $2,000. had been placed on the lot. The Assessor stated that he considered the value of the land to be $10,300. and the Building $7,500. for a total of $17,800. Mr. Sims made the motion that the assessment on Lot 35 BIk 1, Airpark Firs Addn. remain the same. Motion was seconded by Mr. Nelson. Questions were called and Mr. Nelson inquired as to the affect on adjacent properties in an area if an individual assessment was either raised or lowered. Mr. White advised that the whole area would have to be reappraised to be fair. Motion carried as follows: FOR AGAINST Charles Powell Dennis Nelson Richard Sims Guy Powell Lou Iani CASE 73 -02 JOSEPH E. OSTROM Lot 2, Block 6, Bells Flats Alaska Subd. Copies of the appellant's petition wherein Mr. Ostrom stated that he con- sidered the assessed value of the building upon the lot to be too high 0 0 1 1 fl 4 7 1973 ORIGINAL BOARD OF EaUALIZATION Page 2 - MAY 1, 1973 were furnished to each member of the Board of Equalization as the Appellant did not appear in person. The Appellant further stated that he built the building for $380.00 worth of second -hand lumber and he considered labor in construction to have a value of $1,000.00 and the total value of the building could not be over $1,500.00. He stated that the building was not hooked to utilities such as water and sewer as none were available. Copies of the Assessor's comments, in the form of a memorandum to the Board of Equalization, were furnished to each member of the Board. The comments pointed out that when the Bells Flats- Russian Creek Subdivis- ions were sold by the Borough in September of 1972 , the appraisals that had been set on the properties did not take into consideration the various foundations on the properties. If these foundations are not in use to support a building they are considered to be of no value. How- ever when a foundation is used to support a building it then should be considered to have a market value. The building in question is support- ed by a full concrete foundation that was taken into consideration by the Assessor and not by the Appellant. Mr. Sims made the motion that the assessment on Lot 2 of Block 6, Bells Flats Alaska Subdivision remain the same as assessed. Motion was sec- onded by Mr. Guy Powell. Motion carried as follows: FOR AGAINST Charles Powell Dennis Nelson Richard Sims Guy Powell Lou Iani IV. ADJOURNMENT ATTEST: The Presiding Officer adjourned the meeting at 8:02 P.M. orma L. Holt Acting Borough Clerk SUBMITTED: Ray Hickman, Assessor 59