2009-05-12 Regular MeetingKODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
May 12, 2009
A continuation of the regular meeting of the Kodiak Island Borough Citizens Board of Equalization was
held on May 12, 2009 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 Cheryl Boehland, Karenia Hackett, Tim Hurley, Cassandra Juenger,
and John Parker. Staff members present were Borough Assessor Tom Anderson and Borough Clerk
Nova Javier.
APPROVAL OF AGENDA
HURLEY moved to approve the agenda
Chair Parker announced the items on the agenda were the following:
Docket #2009-006 Appellant: Gregory Spalinger
Docket #2009-004 Appellant: Martin Wandersee
VOICE VOTE ON MOTION TO APPROVE THE AGENDA CARRIED UNANIMOUSLY
ITEMS OF BUSINESS - Hearings
Docket #2009-006, Appeal No. 2009-007, Appellant: Gregory Spalinger
Clerk Javier administered the oath to Mr. Greg Spalinger on May 11, 2009 and this docket was
postponed to the May 12, 2009 meeting.
Mr. Greg Spalinger submitted documentary evidence and exhibits for the Board's review. He
presented his argument on the case.
Assessor Anderson presented his findings and conclusions to the Board.
HURLEY moved to adjust the value of the land to $6.36 per square foot with the reduction of the soil
contamination valued at $23,800. Motion died due to a lack of second.
HACKETT moved to adjust the land value to $5.25 per square foot, less the $23,800 allowance for the
soil contamination, and adjust the building value to $37.50 per square foot less 40% percent
incompletion.
Land: 29,641 sq. ft. x 5.25 per sq. ft. $ 155,615.25
Less allowance for soil contamination ($ 23.800.00)
$ 131,815.25
Building: 7,085 sq. ft x $37.50 $ 265,687.50
Less 40% incompletion ($ 106.275.00) $ 159.412.50
Total of Land and Building $291.227.75
PARKER moved to amend the motion to increase the allowance for soil contamination to $80,000.
ROLL CALL VOTE ON MOTION TO AMEND FAILED FOUR TO ONE: Boehland, Hackett, Hurley, and
Juenger (Noes); Parker (Aye).
Kodiak Island Borough BOE Minutes
May 12, 2008 Page 1
ROLL CALL VOTE ON THE MAIN MOTION CARRIED THREE TO TWO: Hackett, Hurley, and Parker
(Ayes); Boehland and Juenger (Noes).
Chair Parker 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 final 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."
The meeting was recessed at 8:40 p.m. and reconvened at 8:49 p.m.
Docket #004, Appeal No. 2009-004, Appellant: Martin Wandersee
Clerk Javier administered the oath to Ms. Carol Wandersee.
Ms. Wandersee presented her argument on the case.
Assessor Anderson presented his findings and conclusions to the Board.
There was no motion from the Board. The Assessment was upheld.
Chair Parker 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 final 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."
GENERAL COMMENTS AND QUESTIONS
The Board scheduled a special meeting on Monday, May 18, 2009 at 12:15 p.m. in the Assembly
Chambers to certify its actions to the Assessor, adopt minutes, and adopt findings of fact.
The members noted that it would be helpful in the future if pictures were provided in the packet.
There was discussion from the Board regarding setting a time limit for presentations and also a review
of the code is needed regarding presentation of documentary evidence and exhibits during the hearing
by parties.
ADJOURNMENT
HURLEY moved to adjourn the meeting
VOICE VOTE ON MOTION CARRIED U WRA@W46,Y:
The meeting was adjourned at 9:0
ATTEST: L
Approved:
Kodiak Island Borough BOE Minutes
May 12, 2009 Page 2