1976-05-05 Regular Meeting 1 9 1 1 1 1 1
KODIAK ISLAND BOROUGH
BOARD OF EQUALIZATION MAY 5, 1976
I CALL TO ORDER
The meeting was called to order by Deputy Presiding Officer
Hal Lincoln at 7:34 p.m., in the Borough Conference Room,
Borough Building, Kodiak, Alaska.
II ROLL CALL
Present Absent
Hal Lincoln, Presiding Officer Betty Wallin
Leslie Anderson Frank Peterson
Sandra Kavanaugh
James Peotter
Also present: Mrs. Martha Randolph, Borough Mayor Craig,
Assessor Haney
III Case No. 1 Martha Randolph
The Borough Assessor handed out instruction sheets to the
assembly and quoted the State Statutes regarding assessment
based on full market value.
Background information was given, noting that Mrs. Randolph
had purchased lots 4 and 5, Block 3, Subdivision at the
cost of $4,500 which is $2,200 each. He noted further that
other lots in the area were selling for $2,800 per acres and
that this is confirmed sales and would indicate that this
is the market value. Some of the lots in the area sold for
$3,400 per acres. There is water access to the lots and
the assessor did have some of the land listed at $1100 per
acres, other land in the area is $2,275 per acres, is cleared
and improved land.
Mrs. Randolph indicated that her land was over priced as
it was recreation land and due to it remoteness and inaccessibility
she felt it should not be assessed as high or higher than other
recreation land that is available by road. She is only able to
use the land 6 months out of the year. Mrs. Randolph stated
that her value on the land would be about $850 per acres, however
she did state that she would not sell it for that amount.
In reply to question about additional recreation land on the
road system, the assessor noted that it was selling for about
$2,500 per acres.
Mr. Peotter moved to uphold the Assessor's recommendation,
seconded by Mrs. Kavanaugh. Motion passed by unanimous voice
vote.
Case No. 2 Okey Chandler
Mr. Chandler could not be present, however a letter was submitted
pointing out his reasons for the request. Mr. Haney stated that
this was a similar case as previously reviewed. Some of the land
was in fact swampy and not useable and this had been reduced.
The assessed valuations were based on the actual sales in that
particular area. Mr. Chandler is not being charged any more
per acres than other people in the area who purchased land from
him. Mrs. Kavanaugh moved that the appeal be denied, seconded,
by Mr. Peotter. Motion passed by unanimous voice vote.
IV ADJOURNMENT There being no further appeals, the meeting was
adjourned at 7:59 p.m.
SUBMITTED: APPROVED:
111/1 Alene„,
Borough C er Borough Assessor