2010-05-11 Regular MeetingKODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
May 11, 2010
A regular meeting of the Kodiak Island Borough Citizens Board of Equalization was held May 11, 2010
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 Mark Anderson, Cheryl Boehland, Karenia Hackett, Cheryl McNeil, and
John Parker. Staff members present were Borough Assessor Bill Roberts, Borough Clerk Nova Javier,
and Deputy Clerk Marylynn McFarland.
ANDERSON moved to excuse Board member Juenger who was out for personal reasons.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF AGENDA
MCNEIL moved to approve the agenda of May 11, 2010.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
ITEMS OF BUSINESS
Unfinished Hearings
Docket #2010-004, Appeal No. 2010-012, Appellant: Daniel Miller
Appeal was withdrawn by Mr. Miller. Assessor Roberts presented his BOE Assessor's report on this
case and reported the result of his discussion with Mr. Miller.
Hearings Scheduled
Docket #2010-015, Appeal No. 2010-032, Appellant: Martin Wandersee
Docket #2010-016, Appeal No. 2010-010, Appellant: Carol Wandersee
Appellants were not present. Assessor Roberts presented his BOE Assessor's report on this case. The
assessment that was reflected in the appeal was adjusted prior to the BOE meeting to the amount of
land $117,984, improvements $122,528, for a total assessment of $240,512. No motion was
forthcoming. The assessment was upheld by the Board.
Chairperson Boehland 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 #2010-017, Appeal No. 2010-036, Appellant: Duane Freeman
Docket #2010-018, Appeal No. 2010-037, Appellant: Duane Freeman
Mr. Duane Freeman was sworn in by Clerk Javier. He appeared before the board and stated his
reasons for his appeals. Assessor Roberts presented his BOE Assessor's report on the cases. No
motion was forthcoming. The assessments were upheld by the Board.
Kodiak Island Borough BOE Minutes
May 11, 2010 Page 1
Chairperson Boehland 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 #2010-019, Appeal No. 2010-043, Appellant: Barbara Rabold
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chairperson Boehland 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 #2010-020, Appeal No. 2010-044, Appellant: Barbara Rabold
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chair Boehland 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 #2010-021, Appeal No. 2010-015, Appellant: Kathryn Hough
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chair Boehland 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 #2010-022, Appeal No. 2010-038, Appellant: Gerald Markham
HACKETT moved not to proceed with the requested teleconferencing process requested by Mr.
Markham to enable his participation in the Board of Equalization proceedings.
Clerk Javier noted KIBC 3.35.050(C)4.
HACKETT amended the motion to omit the word "not" to make the motion a positive motion.
ROLL CALL VOTE ON THE MOTION TO AMEND THE MOTION CARRIED UNANIMOUSLY:
Boehland, Hackett, Anderson, Parker, and McNeil.
ROLL CALL VOTE ON THE MOTION AS AMENDED FAILED UNANIMOUSLY: Hackett, Anderson,
Parker, McNeil, and Boehland.
HACKETT moved to combine dockets #2010-22 and #2010-23 (Appellant: Gerald Markham) as one
appeal.
Kodiak Island Borough BOE Minutes
May 11, 2010 Page 2
ROLL CALL VOTE ON THE MOTION FAILED UNANIMOUSLY: Anderson, Parker, McNeil, Boehland,
and Hackett.
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chair Boehland 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 #2010-023, Appeal No. 2010-039, Appellant: Gerald Markham
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chair Boehland 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 #2010.024, Appeal No. 2010-040, Appellant: Gerald Markham
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chair Boehland 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 #2010-025, Appeal No. 2010-041, Appellant: Gerald Markham
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chair Boehland 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 #2010.026, Appeal No. 2010.042, Appellant: Gerald Markham
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case. No
motion was forthcoming. The assessment was upheld by the Board.
Chair Boehland 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."
Kodiak Island Borough BOE Minutes
May 11, 2010 Page 3
Docket #2010-027, Appeal No. 2010-021, Appellant: Alaska Commercial Company
Appellant was not present. Assessor Roberts presented his BOE Assessor's report on this case
ANDERSON moved to reduce the property value from $2,416,600 to $2 million.
ROLL CALL VOTE ON THE MOTION FAILED THREE TO TWO: Parker, McNeil, and Boehland
(Noes); Anderson and Hackett (Ayes).
The assessment was upheld by the Board.
Chair Boehland 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 #2010-028, Appeal No. 2010-45, Appellant: George Kontra
Appeal was withdrawn by Mr. Kontra.
GENERAL COMMENTS AND QUESTIONS
Board member Anderson requested that another meeting be held addressing issues dealing with late
filing, a plan for catastrophic problems with property mid -year, and time limit for speaking at public
meetings. Clerk Javier responded that she would be calling a special meeting in July or August to
handle BOE issues and asked board members to e-mail her questions and items for research.
Chair Boehland announced a special meeting scheduled for Monday, May 17, 2010, at 12:15 p.m. in
the Borough Assembly Chambers to certify the actions of the Board, approve issuance of Findings of
Fact and Conclusions, and BOE minutes.
ADJOURNMENT
ANDERSON moved to adjourn the meeting.
VOICE VOTE ON MOTION CARRIED UNAW44QUSLY.
The meeting was adjourned at
ATTEST:
0
* N9J
Nova M. Javier, MMG Borough Clerk Approved:
Kodiak Island Borough BOE Minutes
May 11, 2010 Page 4