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2007-05-15 Regular Meeting - Includes Certification of BOE, May 15, 2007 MeetingKODIAK ISLAND BOROUGH Citizens Board of Equalization Meeting May 15, 2007 A regular meeting of the Kodiak Island Borough Board of Equalization was held May 15, 2007 in the Assembly Chambers of the Kodiak Island Borough Building, 710 Mill Bay Road. The meeting was called to order at 7:30 p.m. Present were Board members Karenia Hackett, Tim Hurley, Cheryl McNeil, Jim Nagan, and Cassandra Juenger. Absent was Board member Louise Stutes. Staff members present were Borough Assessor Tom Anderson, Clerk Nova Javier, Deputy Clerk Marylynn McFarland, and Assistant Clerk Jessica Basuel. The Board and Borough Assessor Tom Anderson were sworn in by Borough Clerk Nova Javier. ROLL CALL OF BOARD MEMBERS HURLEY moved to excuse Board member Stutes, seconded by MCNEIL. VOICE VOTE ON MOTION TO EXUSE CARRIED UNANIMOUSLY NOMINATION FOR CHAIRMAN OF THE BOARD HURLEY moved to nominate Board member Juenger as chair, seconded by HACKETT. VOICE VOTE ON MOTION THE NOMINATION CARRIED UNANIMOUSLY Board member Juenger accepted the nomination. APPROVAL OF AGENDA NAGAN moved to approve the agenda, seconded by HURLEY. VOICE VOTE ON MOTION TO APPROVE THE AGENDA CARRIED UNANIMOUSLY ITEMS OF BUSINESS - Hearings Docket #1, Appeal No. 2007-01, Appellant: Sidney Pruitt Sidney Pruitt was sworn in by Clerk Javier. Mr. Pruitt provided the Board with pictures of his home. He noted the assessor's estimated value of his property was excessive and should not be compared to new construction. He reported that his home was built, out of his own pocket and is in need now of many repairs which reduces its market value. He noted that the retaining wall needed to be repaired and the cost to do so was estimated at $10,000. He asked that his property be appraised based on last year's value. There were no questions from the Board. Assessor Anderson stated he had nothing more to add except what was already provided to the Board. He reported a complete inspection was done to the property and stated that the condition and components of the property was not in dispute. Assessor Anderson read his report for the record. Kodiak Island Borough BOE Minutes May 15, 2007 Page 1 There was no motion forthcoming, therefore the Board upheld the Assessor's assessment Chair Juenger ended the appeal hearing by stating the following: "According to Appellate Rule 602, the Appellant or the Assessor has 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." Docket #2, Appeal No. 2007-02, Appellant: Sidney Pruitt Mr. Pruitt provided the Board with a copy of a map of his property. He reported the property value increased by $7,500 (26.79%) from 2006. He noted the property was not road accessible and noted it would require major construction and expenses for a driveway to be built and that no improvements had been made to the property. Assessor Anderson stated he had nothing more to add, except what was already provided to the Board. He agreed that the land was not accessible but does have legal access through Beaver Way. There was no motion forthcoming, therefore the Board upheld the Assessor's assessment. Chair Juenger stated "According to Appellate Rule 602, the Appellant or the Assessor has 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." Docket #3, Appeal No. 2007-04, Appellant: Kevin Arndt (T.C. Enterprises) Chair Juenger reported that the appellant was not present to give his testimony, but the board would proceed with the hearing in his absence. Assessor Anderson reported that this assessment was for the equipment sitting at T.C. Enterprises which was not being used. The four burner units were depreciated to 20% of their cost. The piping was given salvage value. Stipulated agreement with the appellant was in the amount $56,000. Board member Hurley questioned about a letter of agreement and if there was a verbal agreement with the appellant. Assessor Anderson, in response to Board member Hurley, said he was under the impression that the appellant would sign. HACKETT moved to sustain the amended value at $56,000, seconded by NAGAN. Juenger stated the assessment made by the Assessor was proper. ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Hackett, Hurley, McNeil, Nagan, Juenger Chair Juenger ended the appeal hearing by stating the following: "According to Appellate Rule 602, the Appellant or the Assessor has 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." Kodiak Island Borough BOE Minutes May 15, 2007 Page 2 Docket #4, Appeal No. 2007- 05, Withdrawn GENERAL COMMENTS AND QUESTIONS Per Kodiak Island Borough Code 3.20.050(E) (9) Certification: The Board shall certify its actions to the assessor within seven days following its adjournment. Consensus was give to schedule a Wednesday meeting, at noon on May 23, 2007 in the Borough Conference Room to approve minutes of the Board. ADJOURNMENT NAGAN moved to adjourn the meeting, seconded by MCNEIL. ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY.- Hackett, Hurley, McNeil, Nagan, Juenger With no further business to come before the Board, the meeting was adjourned at 8:15 p.m. ATTEST: ( 0] Cassandra Juenger, Ch ir� ram —A(�IAAA--�- Nova M. Javi MC rough Clerk Approved: May 23, 2007 Kodiak Island Borough BOE Minutes May 15, 2007 Page 3 MEMORANDUM TO Tom Anderson Borough Assessor FROM Cassandra Juenger, Chair Board of Equalization DATE May 17, 2007 SUBJECT Certification of Board of Equalization Actions ----------------------------------------------- ----------------------------------------------- Pursuant to KIB Code 3.20.050(E9) Certification, the board shall certify its actions to the assessor within seven (7) days following its adjournment. I hereby certify that the attached list accurately reflects the actions of the Board of Equalization at its May 15, 2007 meeting. 2007 BOARD OF EQUALIZATION ACTIONS DOCKET #1 Appeal No. 2007-01 Appellant: Sidney Pruitt ADJUSTMENTS, REVISIONS, OR CHANGES: NONE DOCKET #2 Appeal No. 2007-02 Appellant: Sidney Pruitt ADJUSTMENTS, REVISIONS, OR CHANGES: NONE DOCKET #3 Appeal No. 2007-04 Appellant: Kevin Arndt (T.C. Enterprises) ADJUSTMENTS, REVISIONS OR CHANGES: ADJUSTED personal property assessed value from $268,422 to $56,000. DOCKET #4 Appeal No. 2007-05 Withdrawn ATTEST: ~./J -""'___ _ _ (/: no....... /':. t?_ C~~d~;J~~;r, c'h;! ~'~7~ ) Approved: 05/1 7/0 7