1990-05-08 Regular MeetingKODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION
May 8, 1990
A meeting of the Kodiak Island Borough Board of Equalization was
held May 8, 1990, in the Assembly Chambers of the Kodiak Island
Borough Building, 710 Mill Bay Road. The meeting was called to
order at 6:40 p.m.
There were present:
Ann Barker
Tom Peterson
Andy Cristaldi
Bill Roberts
comprising a quorum of the board; and
Pat Carlson, Assessor/Chief Appraiser
Gaye Vaughan, Borough Clerk
Donna Smith, Deputy Clerk
Joel Bolger, Borough Attorney
BOARD ORGANIZATION
ROBERTS,
seconded by BARKER
moved to nominate Andy Cristaldi as
chairman
VOTE ON MOTION Unanimous voice vote
REVIEW OF BOARD DUTIES AND PROCEDURES
Chairman Cristaldi asked Mr. Carlson to clarify the procedures,
which Mr. Carlson did. Mr. Roberts asked if the Board decides the
assessment is fair and equal, is it for the Board to determine
finds of fact. Mr. Carlson stressed it is important for the board
to give exact wording for the findings of fact.
REVIEW AND ADOPTION OF THE ASSESSOR'S NEW APPEAL FORM
Mr. Carlson submitted a new appeal form and findings of fact form.
BARKER, moved to approve new appeal form and
seconded by PETERSON findings of fact sheet.
VOTE ON MOTION Unanimous voice vote
ITEMS OF BUSINESS
A. Appeal No. 1 - Appellant: Koncor Forest Products Company
Valuation of Logging Roads on Afognak Island.
The chairman directed the assessor to read the appeal into the
record. No one was present to represent the appellant. Mr.
Carlson was sworn in by the Borough Clerk. Mr. Carlson presented
the borough's position. He noted he physically did the assessment
about a year ago. Mr. Carlson recommended an $18 per lineal foot
assessment, but the 5-1/4 miles should be increased to 16 miles.
He felt the $18 per lineal foot is a valid cost, and roads have a
long economical life without depreciation. He corrected his
estimate of the length of the road after receiving a map from the
state.
ROBERTS, moved to lower per lineal foot
seconded by BARKER assessment from $25 to $18 and to
allow the assessor to increase road
mileage from 5 1/4 miles to 16
miles.
VOTE ON MOTION Unanimous voice vote
After a short recess called by Chairman Cristaldi, the board
reconvened.
B. Appeal No. 2 - Appellant: Koncor Forest Products Company
Valuation of Timberlands on Afognak Island.
The assessor read into the record the appeal, after which he
presented the borough's position. Mr. Carlson presented his fair
evaluation. State law requires all properties to be assessed at
fair market value. Mr. Bolger said the burden of proof lies with
the appellant.
PETERSON,
seconded by BARKER
BARKER,
seconded by.PETERSON
VOTE ON MOTION TO AMEND
moved to support the assessor's
assessment on the property, and in
addition, correct the amount of
acreage to 661.
moved to amend to lands being
harvested.
Unanimous voice vote
VOTE ON MOTION
AS
AMENDED
Unanimous voice vote
C. Appeal No.
3
- Appellant:
Koncor Forest Products Company
Valuation
of
Discoverer Bay
Logging Camp
The assessor read into the record the appeal and a letter from
Copeland, Landye, Bennett to Mr. Carlson, Assessor. The assessor
presented the borough's position.
ROBERTS, moved to uphold the assessor's
seconded by PETERSON evaluation of Discoverer Bay logging
camp.
VOTE ON MOTION Unanimous voice vote
The chairman directed Mr. Joel Bolger, Borough Attorney, to approve
findings of fact and direction of law for approval by board.
F,l�Z�I�F7:f31�f��
ROBERTS moved to adjourn.
seconded by PETERSON
VOTE ON MOTION Unanimous voice vote
With no further business to come before the Board, the meeting was
adjourned at 8:36 p.m.
Chairma
ATTEST:
Borougherk