Loading...
1993-05-14 Regular MeetingKODIAK ISLAND BOROUGH BOARD OF EQUALIZATION May 14, 1993 A meeting of the Kodiak Island Borough Board of Equalization was held May 14, 1993, in the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The meeting was called to order at 7:00 p.m. ROLL CALL There were present: Jim Carmichael Tim Hurley Tom Peterson Bill Roberts Will Walton comprising a quorum of the Board; and Pat Carlson, Borough Assessor Donna Smith, Borough Clerk BOARD ORGANIZATION ROBERTS, seconded by WALTON VOTE ON MOTION MOTION CARRIED ITEMS OF BUSINESS moved to nominate Tom Peterson as chairman. Unanimous voice vote Assessor Carlson was sworn in by the Borough Clerk. A. Appeal No 93-01 - Wandersee vs. Kodiak Island Borough Leite Addition, Block 8, Lot 7. Owner: Martin and Carol Wandersee No one was present to represent the appellant and the Board elected to hold the hearing in the absence of the appellant. Assessor Carlson read the appeal into the record. He presented the borough's position in that review of the property found that the correct assessment as of January 1, 1993 was $135,000, based on a land value of $51,500 and improvements valued at $83,500. The subject is a 2X4 frame 988 square foot structure, with 1.5 baths and an attached 276 square foot one car garage on a concrete slab. The living area is of average grade on a piling foundation. The building, located on East Kouskov on oceanfront property, was constructed in the late 1970's. The appellant estimated the value of land at $40,000 and improvements at $35,000, for a total value of $75,000. Board of Equalization Page 1 May 14, 1993 Assessor Carlson presented a spreadsheet that outlined the variables between the subject property and five comparable properties that generated the estimated market value. He felt the $135,000 assessed value was conservative. FINDINGS -OF -FACT: There was no motion; the assessed valuation of the property, as submitted by the assessor, was upheld. After a short recess called by Chairman Peterson, the Board reconvened. B. Appeal Nn_ 93-02 - Koniag Inc. vs. Kodiak Island Borough T30S-R32W, Tax Lot 1702, North Shore of Karluk Lagoon. No one was present to represent the appellant and the Board elected to hold the hearing in the absence of the appellant. Assessor Carlson read the appeal from John Merrick, Manager of Lands & Resources, Koniag, Inc., into the record. The appellant sought to have the property improvements taxed to someone other than the recorded owner of the property and have acreage adjusted to a size other than the five acres used in the assessment. The property, located next to Martha Sike's lodge on the north shore of Karluk Lagoon, across from the village of Karluk, has numerous structures of various size ranging from quonsets to residential structures and an operational lodge. Assessor Carlson presented the borough's position in that properties claimed through the Alaska Native Settlement Claims Act were not exempt from taxes if developed. He said Koniag, Inc. was the true property owner of record but did not have legal ownership of improvements on the property. He stated the area was zoned conservation with minimal lot size of five acres. Assessor Carlson said there were eight claimants and outlined the allocation of valuation per claimant. He said the appeal was in response to whether the assessor was required to send tax notices to claimants or to the recorded property owner. He held the position that state law and borough statutes expressly required that tax notices be mailed to the recorded property owner. HURLEY, moved to uphold the seconded by CARMICHAEL Assessor's valuation. VOTE ON MOTION Ayes: Carmichael, Peterson, Walton, Hurley, Roberts Noes: None MOTION CARRIED Unanimous FINDINGS -OF -FACT: The assessed valuation and procedures, as submitted by the assessor, were upheld. Per KIBC 3.20.050 E 9 Certification: The board shall certify its actions to the assessor within seven days following its adjournment. Board of Equalization Page 2 May 14, 1993 ADJOURNMENT With no further business to come before the Board, the meeting was adjourned. Unavat %a6/e 4v sion Chairman ATTEST: \ Borough Clerk Board of Equalization Page 3 May 14, 1993