1983-09-06 Supplemental MeetingThe meeting was called to order by Chairman Jack Mann at
7:15 PM in the Borough Conference Room.
II ROLL CALL
Present Absent
Mr. Larry Shorb
KODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION - September 6, 1983 - 6:30 PM
I CALL TO ORDER
III MINUTES OF PREVIOUS MEETING
IV ITEMS OF BUSINESS
V ADJOURNMENT
ATTEST:
Mr. Sid Cozart
Mr. Lou Tani
Mr. Jack Mann
Mr. Reed E. Oswalt
Mr. Oswalt moved to approve the minutes of the May 9, 1983
meeting as submitted. Seconded by Mr. Cozart. Motion
carried by unanimous voice vote.
a. APPEAL NO. 1 - Wayne Treat, USS 2932 and ATS 162
Assessor Wayne D. Haerer, Jr. presented the appeal to the
members present. Mr. Treat was not present. Discussion
followed by the board with questions concerning comparable
values of the same type of properties. After comparison
was made, Mr. Oswalt moved to accept the revised figure
of the Assessor, seconded by Mr. Cozart. Motion carried
unanimously by roll call vote. (Value changed from $5,000
per acre to $3,125 per acre.)
b. BRECHAN LEASE
Assessor Wayne D. Haerer, Jr. requested that this be
handled as an official appeal. Mr. Oswalt so moved,
seconded by Mr. Cozart. Motion carried by unanimous voice
vote with Mr. Tani abstaining. Mr. Haerer then presented
the Borough's stand on taxing leasehold interests. Brechan
Enterprises was represented by Mr. Walt Ebell, attorney and
Mr. Steve Tolton, Comptroller. Mr. Ebell then proceeded
with his side and questions and answers. The Board pre-
sented Questions to both sides and noted the evidence
submitted by both sides. After considerable discussion,
Mr. Oswalt moved to find in favor of the appellant, seconded
by Mr. Cozart. Motion carried by unanimous voice vote,
with Mr. Tani abstaining.
c. KEA Tax Exemption
Assessor Wayne D. Haerer, Jr. explained this item to the
Board. After discussion, Mr. Oswalt moved to keep this
item as an "un- official appeal ", seconded by Mr. Tani.
Motion carried by unanimous voice vote.
Mr. Cozart moved to adjourn, seconded by Mr. Oswalt.
Meeting adjourned at 9:20 PM.