2000-05-16 Regular MeetingKODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION MEETING
May 16, 2000 @ Noon
Borough Assembly Chambers
A meeting of the Kodiak Island Borough Board of Equalization was held May 16, 2000, in the
Borough Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The
meeting was called to order at 12:20 p.m.
ROLL CALL
There were present:
Cheryl McNeil
Wayne Stevens
Kelcy Lagasse
Karenia Hackett
Absent:
Jim Carmichael
Tim Hurley
Comprising a quorum of the Board; and
Pat Carlson, Borough Assessor
Patti Kirkpatrick, Deputy Borough Clerk
BOARD ORGANIZATION
STEVENS,
Ms. Hacket declined nomination.
McNEIL,
Seconded by LAGASSE
moved to nominate Karenia Hacket as chair.
moved to nominate Wayne Stevens as chair.
There were no further nominations forthcoming.
VOTE ON MOTION
MOTION CARRIED
ITEMS OF BUSINESS
Approval of Agenda
LAGASSE,
Seconded by McNEIL
VOTE ON MOTION
Board of Equalization Meeting
Unanimous voice vote
moved to approve the agenda.
May 16, 2000
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MOTION CARRIED Unanimous voice vote
Hearing
Assessor Carlson was sworn in by Deputy Borough Clerk Kirkpatrick. Assessor Carlson
introduced the case.
Docket No. 1
Appeal No. 2000-01
Xerox Corporation vs Citizens of the Kodiak Island Borough
Appellant did not appear; however, Assessor Carlson advised he had spoken with appellant on
Friday, May 12 who said he would be unable to appear.
Mr. Stevens noted for the record that his place of business had leased a copier with appellant;
however, he did not feel a conflict existed due to his having no substantial financial gain from the
outcome of this hearing.
Assessor Carlson said he contacted Xerox Corporation in an effort to find an appropriate tax
base. He received an estimate of current selling price of used equipment, which he felt was
inadequate. He said the Borough uses the "useful life" of the asset as the term, but would apply
adjustments for economic effects that are proven and applicable to all the properties of that
classification. He said the Borough reviewed the listing of all copiers in the database of
taxpayers and found the average age of copiers to be six years. He did a replacement study and
found that the typical replacement of copiers was ten years. He did not feel the appellant offered
proof that the current method used by the Borough was unfair.
Assessor Carlson was willing to reduce the equalized value from 1.45 to 1.35. He said the
reduced equalized value for PlBS9000793 should be $899,500.
Ms. McNeil noted it was not uncommon for businesses leasing equipment to have an aggressive
depreciation schedule.
No motion was forthcoming; the assessment was upheld at the amended values presented to the
Board by the Assessor as per the attached Findings -of -Fact and Conclusion of Law. The chair
ended the appeal hearing by staring the following: "According to Appellate Rule 602, you, the
appellant, or the Assessor have the right of appeal to the Superior Court of the State of Alaska
from our decision. Should you wish to exercise your right of appeal, you must do so by notifying
the Borough attorney and initiating the process within 30 days from today. Failure to do so will
forever bar you from any appeal of this case."
With no further business to come before the Board, the meeting was adjourned at 12:43 p.m.
a Board of Equalization Meeting May 16, 2000
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