1983-05-09 Regular MeetingKODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION - May 9, 1983 - 6:30 PM
I CALL TO ORDER
The meeting was called to order by Chairman Jack Mann at 7:00 PM
in the Borough Assembly Chambers.
II ROLL CALL
Present Absent
Mr. Sid Cozart
Mr. Lou Iani
Mr. Jack Mann
Mr. Reed E. Oswalt
Mr. Larry Shorb
A quorum was established.
III ELECTION OF CHAIRMAN - 1983
Mr. Oswalt moved that Jack Mann remain Chairman of the Board,
seconded by Mr. Shorb. No other nominations were received and
it was determined by unanimous consent that Mr. Mann remain
Chairman.
IV MINUTES OF PREVIOUS MEETING
Mr. Iani moved to approve the minutes of the May 10, 1982
as submitted, seconded by Mr. Oswalt. Motion carried by
unanimous voice vote.
V a. APPEAL NO. 1 - Mr. Franklin B. Hartsock - Aviation Hill
Trailer Park
Acting Assessor, Gladys Berestoff read the appeal into
the record. Mr. Hartsock presented testimony, comparing
the assessed value against the price of a new trailer,
etc. The Acting Assessor presented the Borough's stand
on the issue. Discussion followed with members of the
Board asking further questions. After further discussion
Mr. Shorb moved that the assessment be approved as pre-
sented, seconded by Mr. Cozart. Motion carried unani-
mously by roll call vote, thereby denying the appeal.
b. APPEAL NO. 2 - Mr. Okey Chandler - USS 3099, Lot 2C
The Acting Assessor read the appeal into the record. Mr.
Chandler was not present, therefore a letter from Mr.
Chandler was then read into the record. Mr. Cozart, after
further discussion of the Board, moved to accept the
assessed valuation as presented, seconded by Mr. Oswalt.
Motion carried unanimously by roll call vote, thereby
denying the appeal.
c. APPEAL NO. 3 - James & Shirley Miller - Lot 8, Block 12,
Aleutian Homes Subdivision
The Acting Assessor read the appeal into the record. Mr.
Miller presented further testimony and pictures of the
lot in question. The Acting Assessor presented the Borough's
testimony. Discussion followed with the Board asking ques-
tions of both Mr. Miller and the Acting Assessor. After
further deliberation, Mr. Oswalt moved to reduce the assess-
ment on the land by 15 %, seconded by Mr. Cozart. Motion
carried unimously by roll call vote.
KODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION - May 9, 1983 - Page 2
V d. APPEAL NO. 4 - Clamit, Inc., David Hall, President,
Lot 3, Block 5, Bells Flats Subdivision
The Acting Assessor read the appeal into the record. Mrs.
Louise Hall, Secretary- Treasurer for Clamit, Inc. presented
further testimony on behalf of the appellant. The Acting
Assessor presented the Borough's side. Discussion followed,
with the Board asking further questions of both Mrs. Hall and
Mrs. Berestoff. After much deliberation, Mr. Oswalt moved
to reduce the assessment on the storage -shop area by 2/3's,
and the assessment on the decking by 2/3's, seconded by
Mr. Tani. Motion carried unanimously by roll call vote.
e. APPEAL NO. 5 - All Alaska Seafoods, Inc., Lot 6, Block 18,
New Kodiak Subdivision
Mr. Tani asked to abstain and to step down from the Board
for this appeal as he had a financial involvement. Per-
mission was granted by the Board. The Acting Assessor then
read the appeal into the record. Mr. Melvan E. Morris, Gen-
eral Manager for All Alaska spoke on behalf of the appellant.
Stated he understood the assessed value to be the fair market
value and the present assessment exceeded the purchase price
as the assessment now stands. Mr. Iani then spoke as a pri-
vate citizen on behalf of the appellant. The Acting Assessor
spoke on behalf of the Borough, however, the Appraisal Com-
pany, which had appraised the property was not present due
to non - arrival of the airplane due to bad weather. The
Board further discussed the matter with the appellant and
Mrs. Berestoff. Mr. Oswalt moved to Table until May 10, 1983,
at 6:30 PM, seconded by Mr. Shorb. Motion carried unani-
mously by roll call vote. Mrs. Berestoff was directed to
have the appraiser present and more information available for
the Board to base their decision on.
Mr. Oswalt moved to recess the meeting until May 10, 1983,
seconded by Mr. Shorb. Motion carried unanimously by voice
vote. Meeting was recessed at 8:45 PM.
KODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION - Reconvened - May 10, 1983 6:50 PM
Chairman Mann requested that Mr. Iani be excused as he was out
of town. All other members were present.
V e. APPEAL NO. 5 - All Alaska Seafoods, Inc. - Continued
Mr. Oswalt moved to remove from Table, seconded by Mr. Cozart.
Motion carried by unanimous voice vote.
The Acting Assessor again read the appeal into the record.
Mr. Ed Haney, Kodiak Manager for the Appraisal Company of
Alaska represented the Borough, as the appraiser who did the
actual appraisal was not present due to weather. Mr. Morris
of All Alaska Seafoods, Inc. again stated the appellants side.
Mr. Haney gave comparisons of other cannery properties in
Kodiak, in which it was found that two of the canneries land
was priced at $12.00 and $4.00 while all the rest were assessed
at $10.00 and $3.00. Mr. Morris gave his rebuttal, and also
reiterated that his conversation with Mr. Bonnett led him to
believe that Mr. Bonnett felt the appellant should be granted
some relief as to the assessed value. Mr. Haney felt that
all the canneries property should be assessed at the same
value, not at two different rates. Considerable discussion
was held with the Board, Mr. Morris and Mr. Haney. Mr. Oswalt
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KODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION - Recessed from May 9, 1983 to May 10, 1983
Page 3
moved to reduce the assessment of the two canneries that were
assessed at $12.00 a square foot for the filled land and $4.00
a square foot for the submerged land to $10.00 and $3.00,
seconded by Mr. Shorb. Motion carried by unanimous roll
call vote.
V f. APPEAL NO. 6 - Mr. Glenn H. Davenport - Lot 1, USS 3103
The Acting Assessor read the appeal into the record. Mr.
Davenport was not present at the meeting. Discussion was
held with the Board asking questions of the Acting Assessor.
Mr. Oswalt moved to accept the Borough assessed value as
submitted, seconded by Mr. Cozart. Motion carried by
unanimous roll call vote.
ATTEST:
It was brought out that there were several other filings, how-
ever all were late filings. Mr. Oswalt moved to not consider
the late appeals as per the Borough Code, seconded by Mr. Shorb.
Motion carried by unanimous roll call vote.
Mr. Art Zimmer was in the audience and requested to be heard.
He was advised that even though he was in the Borough office with-
in the deadline, he did not submit an appeal, therefore, accord-
ing to the Borough Code, his appeal was not valid and could not
be considered.
VI OTHER BUSINESS
The Board asked to have a meeting set up with the Manager,
Assessor and Attorney, prior to the next Board of Equalization
meeting to go over all of the legalities, Borough Codes and
State Statutes regarding the Citizen's Board of Equalization duties.
Mr. Shorb moved to Adjourn, seconded by Mr. Cozart. Meeting
adjourned at 8:00 PM.