1986-05-08 Regular MeetingThere were present:
Jack Mann, Chairman
Joan Hughes
Wayne Stevens
MINUTES OF PREVIOUS MEETING
WITHOUT OBJECTION, SO ORDERED
ASHFORD,
seconded by STEVENS
KODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION
May 8, 1986
A meeting of the Kodiak Island Borough Board of Equalization
was held May 8, 1986, in the Conference Room of the Kodiak
Island Borough Building, 710 Mill Bay Road. The meeting was
called to order at 7 :10 p.m.
1[
(Clerk's Note: The Board was originally scheduled to meet on
May 7, 1986 but was cancelled due to a tsunami warning.)
ROLL CALL ROLL CALL
comprising a quorum of the board; and
Wayne Haerer, Assessor /Chief Appraiser
Gaye Vaughan, Borough Clerk
Bill Roberts, Appraiser
Jim Ashford
Dennis Johnson
ASHFORD, moved to approve minutes of
seconded by HUGHES May 20, 1985.
Iry ITEMS OF BUSINESS
A. Appeal No. 1 Alaska Airlines, Inc. USS 2535, Lot lA Blk
1200 A/P Lease
Wayne Haerer and Bill Roberts were sworn in by the Borough Clerk,
after which Borough Assessor Haerer read the appeal into the
record and presented the borough's position. No one was present
to represent Alaska Airlines.
HUGHES, moved to uphold the
seconded by JOHNSON assessor.
VOTE ON MOTION
Ayes: Ashford, Hughes, Johnson,
Stevens, Mann
Noes: None
MOTION CARRIED Unanimous
B. Appeal No. 2 Larsen Bay Seafoods ATS 68, USS 361, USS 672 APPEAL NO. 2
LARSEN BAY SEAFOODS
The assessor read the appeal into the record and presented the
borough's position and recommendation that the appeal be denied
II: and sent back to staff for reappraisal. He pointed out the at-
torney's opinion regarding corrected assessment notices.
moved to deny appeal and
send back to staff for
reappraisal.
APPROVAL OF
MINUTES
APPEAL NO. 1
ALASKA AIRLINES
101
Kodiak Island Borough May 7, 1986
Board of Equalization
VOTE ON MOTION APPEAL NO. 2
LARSEN BAY SEAFOOD
Ayes: Hughes, Johnson, Stevens, (continued)
Ashford
Noes: Mann
MOTION CARRIED 4 Ayes, 1 No
1 C. Appeal No. 3 Whitney Fidalgo City Tidelands Track P -16B,
USS 2208 Parks Cannery, ATS 59, Special Use Permit #38.
The assessor read the appeal into the record and presented the
borough's position noting this case is very similar to the
previous one.
ASHFORD,
seconded by JOHNSON
VOTE ON MOTION
Noes: Mann
MOTION CARRIED 4 Ayes, 1 No
moved to deny appeal and
send back to staff for
reappraisal.
Ayes: Johnson, Stevens, Ashford,
Hughes
D. Appeal No. 4 Thomas L. Everitt, Miller Point Alaska APPEAL NO. 4
Subdivision, First Addition, Block 6, Lot 7. THOMAS L. EVERITT
The assessor read the appeal into the record and Thomas Everitt
I[: was sworn in by the Borough Clerk. Mr. Everitt presented his
case by pointing out that he purchased the land for $50,000 and
was in the process of subdividing to two lots. He felt $86,350
was much too high for a vacant lot, although the lot has
potential. The assessor presented the borough's case and Mr.
Everitt was given rebuttal time.
,:J
ASHFORD,
moved to reduce by $18,174.
MOTION DIED FOR LACK OF A SECOND
STEVENS, moved to uphold the
seconded by JOHNSON assessor.
VOTE ON MOTION
Ayes: Stevens, Hughes, Johnson
Noes: Ashford, Mann
MOTION CARRIED 3 Ayes, 2 Noes
Mr. Yatsik presented his case and noted that since this property
abutts the airstrip, there is a 50 foot strip that is unusable
due to the city's slide slope and glide slope restrictions. He
objected to a valuation of $3.00 sq. ft. for business property
with this limitation.
The assessor presented the case for the borough and Mr. Yatsik
was allowed rebuttal time.
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APPEAL NO. 3
WHITNEY FIDALGO
E. Appeal No. 5 James P. or LaQuita Yatsik USS 3098, Lot 4A. APPEAL NO. 5
JAMES P. OR
The assessor read the appeal into the record and James Yatsik was LAQUITA YATSIK
sworn in by the borough clerk.
Kodiak Island Borough May 7, 1986
Board of Equalization
JOHNSON, moved to uphold the APPEAL NO. 5
seconded by STEVENS assessor. JAMES P. OR
LAQUITA YATSIK
VOTE ON MOTION (continued)
Ayes: Hughes, Johnson, Stevens,
Mann
Noes: Ashford
MOTION CARRIED 4 Ayes, 1 No
F. Appeal No. 6 M. E. and Anna B. Flerchinger Sargent
Subdivision, Block 1, Lots 3 and 4.
The assessor read the appeal into the record and Mr. Flerchinger
was sworn in by the borough clerk.
Mr. Flerchinger presented his case by noting that he was appeal-
ing the land appraisal but not the improvements appraisal. He
went on to note that his lots are low lying and there is standing
water under his house. He felt his property was of lesser value
than those in the Aleutian Homes and that he could not, in good
conscience, sell this property for the assessed value.
The borough assessor presented the borough's position, pointed
out that the value of both lots was decreased from $35,000 to
$31,500 and recommended the improvements be increased to $56,900.
Mr. Flerchinger was given rebuttal time.
HUGHES, moved that Block 1, Lot 4
seconded by STEVENS remain at $78,330 total.
VOTE ON MOTION
Ayes: Hughes, Stevens, Ashford
Noes: Johnson, Mann
MOTION CARRIED 3 Ayes, 2 Noes
(CLERK'S NOTE: As no motion was made pertaining to Lot 3, the
assessor was upheld.)
G. Appeal No. 8 Timberline /Reed Oswalt Sawmill Subdivision,
Lot 1.
Board member Hughes requested to abstain from this case as she is
associated with the company which did the fee appraisal.
The assessor read the appeal into the record and Reed Oswalt was
sworn in by the borough clerk.
Mr. Oswalt presented his case by saying that a portion of this
property is unusable due to topography, a required 100 foot
buffer zone, and being zoned Conservation.
The assessor presented the borough's case and Mr. Oswalt was
given rebuttal time.
ASHFORD, moved to acknowledge
seconded by STEVENS Conservation Zoning and
uphold assessor.
VOTE ON MOTION
Ayes: Johnson, Stevens, Ashford,
Mann
Noes: None
Abstain: Hughes
MOTION CARRIED 4 Ayes, 0 Noes, 1 Abstention
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APPEAL NO. 6
M. E. AND ANNA B.
FLERCHINGER
APPEAL NO. 8
TIMBERLINE/
REED OSWALT
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Kodiak Island Borough May 7, 1986
Board of Equalization
H. Appeal No. 7 LORNA ARNDT Island Lake Sub, USS 3219,
Block 1, Lot 8.
DONALD ARNDT Island Lake Sub, USS 3219,
Block 3, Lots 10, 11 and 12; Miller Point
Alaska Sub, 1st Add., Block 1, Lots 1 and 2;
USS 3465, Lot 3
BETH ARNDT Island Lake Sub, USS 3219,
Block 1, Lots 7, 11 and 12B
J.L. J. LANDERS Island Lake Sub, USS
3219, Block 3, Lot 9; Miller Point Alaska
Sub, 1st Add, Block 1, Lot 8
The assessor read the appeal into the record and Lorna Arndt was
sworn in by the borough clerk.
Ms. Arndt presented signed statements from Donald and Beth Arndt
and James and Jorie Landers appointing her as their representa-
tive for this appeal. She went on to present her case by noting
that a previous case dealt with business property on a main,
paved thoroughfare which had an assessed value of $3.00 sq. ft.
She pointed out that, although some of the lots she was appealing
are zoned business, they are not on a main thoroughfare, do not
have city services and should not be appraised higher. She added
that Lots 7, 8 and 11 of Block 3 were recently sold at an IRS
auction for back taxes of Donald Arndt although they will remain
in his name for six months as that is the redemption period.
The assessor presented the borough's case and Ms. Arndt was given
rebuttal time.
ASHFORD,
1[
MOTION DIED FOR LACK OF SECOND
ASHFORD,
seconded by HUGHES
MOTION WITHDRAWN
HUGHES,
seconded by ASHFORD
VOTE ON MOTION
Noes: None
MOTION CARRIED Unanimous
moved to reduce business
lots to $2.75 per square
foot due to locale.
moved to reduce business
lots to $2.75 per square
foot.
moved to reduce Business
Lots 9,10,11,12, Block 3 to
$2.75 per square foot due to
location.
Ayes: Stevens, Ashford, Hughes,
Johnson, Mann
I. Appeal No. 9 OKEY CHANDLER USS 1672, Tract B; USS 1672,
Tract B, Block 1, Lots 1,2,3; USS 1672, Tract
D; USS 1672, Tract D, Block 1, Lot 6; USS
1672, Tract D, Block 2, Lots 7,8,11,12,13.
The assessor read the record into the appeal and Okey Chandler
was sworn in by the borough clerk.
Mr. Chandler presented his case by noting his efforts at selling
these parcels without success. He pointed out the topography of
the land and the inaccessibility when the bay is frozen.
The assessor presented the borough's position and recommended a
35 percent reduction in all lots. Mr. Chandler was given rebut-
tal time during which he stated he felt a 50 percent reduction
was more in line.
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APPEAL NO. 7
LORNA, DONALD,
AND BETH ARNDT
APPEAL NO. 9
OKEY CHANDLER
rig
Kodiak Island Borough May 7, 1986
Board of Equalization
HUGHES,
seconded by STEVENS
Noes: None
MOTION CARRIED Unanimous
ATTEST:
moved to reduce all lots by
35 percent per assessor's
recommendation.
Ayes: Hughes, Johnson, Stevens,
Ashford, Mann
AJOURNMENT AJOURNMENT
With no further business to come before the Board, the meeting
adjourned at 10:32 p.m.
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APPEAL NO. 9
OKEY CHANDLER
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