1973-05-01 Regular Meeting1 1 1 1 4 7 7
KODIAK ISLAND BOROUGH
1973 ORIGINAL BOARD OF EQUALIZATION
MAY 1, 1973
'� I. CALL TO ORDER
The meeting was called to order at 7:30 P.M. by the presiding
Officer, Charles Powell, in the Courtroom of the State Build-
! ing, Kodiak, Alaska.
II. ROLL CALL
it Mr. Powell noted that Mr. Fred Brechan, Mr. Howard Anderson
and Mr. Ross Wood were absent and that Mr. Richard Sims, Mr.
Guy Powell and Mr. Lou Iani had been appointed to sit cn the
Board of Equalization.
Present:
Charles Powell, Presiding Officer
Dennis Nelson
Richard Sims
Guy Powell
Lou Iani
VIII. CASES FOR CONSIDERATION BY THE BOARD
Absent:
Fred Brechan (Out of Town)
Howard Anderson (Out of Town)
Ross Wood (Out of Town)
Also Present: Mr. Wilton White, Borough Chairman; Ray Hickman, Borough
Assessor; Charlene Black, Assessing Clerk. There was no
audience.
It was noted that there were two (2) cases to be heard by the Board.
CASE 73 -01 PETER PAN SEAFOODS, INC. Lot 35 Bik 1, Airpark First Addn.
Copies of the appellant's petition wherein Peter Pan Seafoods stated that
they considered the value of their warehouse and land to be worth a total
of S14,000. (Land $6,500. and building $7.500,) They further stated that
they Purchased the land in 1972 for 58,500.00 which they claim is high as
the lot adjacent to the one in question was offered to them in January of
1973 for 46,500., were furnished to each member of the Board as the Appell-
ants did not appear in person.
Copies of the Assessor`s comments, in the form of a memorandum to the Board
of Equalization, were furnished -to each member of the Board. The comments
painted out that the lot used by the Appellant for comparison was not clea
of trees, stumps and debris as was the Apeellants lot, Also the Appellant
lot, Prior to their purchasing it, had been partially filled with clay and
rock fill and, subsequent to their purchase, it was estimated that addit-
ional rock fill valued at approximately $2.000. had been placed on the lot.
The Assessor stated that he considered the value of the land to be
$10,300. and the Building 57,500, for a total of 5 17,800,
Mr. Sims made the motion that the assessment on Lot 35 Blk 1, Airpark Firs
Addn. remain the same. Motion was seconded by Mr. Nelson. Questions were
called and Mr. Nelson inquired as to the affect on adjacent Properties in
an area if an individual assessment was either raised or lowered. Mr.
White advised that the whole area would have to be reappraised to be fair.
Motion carried as follows:
FOR
SGAINST
Charles Powell
Dennis Nelson
Richard Sims
Guy Powell
Lou Iani
CASE 73 -02 JOSEPH E. OSTROM Lot 2, Block 6. Bells Flats Alaska Subd.
Copies of the appellant's petition wherein Mr. Ostrom stated that he con-
sidered the assessed value Of the building upon the lot to be too highs
1973 ORIGINAL BOARD OF EQUALIZATION
MAY it 1973
11 1 '? I fl 4 7 7 „
ATTEST:
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were furnished to each member of the Board of Eaualiiation as the
Appellant did not appear in person. The Appellant further stated that
he built the building for $380.00 worth of second -hand lumber and he
considered labor in construction to have a value of 51.000.00 and the
total value of the building could not be over 51.500.00. He stated
that the building was not hooked to utilities such as water and sewer
as none were available.
Copies of the Assessor's comments, in the form of a memorandum to the
Board of Equalization, were furnished to each member of the Board. The
comments pointed out that when the Bells Flats- Russian Creek Subdivis-
ions were sold by the Borough in September of 1972 . the appraisals
that had been set on the properties did not take into consideration the
various foundations on the properties. If these foundations are not in
use to support a building they are considered to be of no value. How-
ever when a foundation is used to support a building it then should be
considered to have a market value. The building in question is support-
ed by a full concrete foundation that was taken into consideration by
the Assessor and not by the Appellant.
Mr. Sims made the motion that the assessment on Lot 2 of Block 6. Bells
Flats Alaska Subdivision remain the same as assessed. Motion was sec-
onded by Mr. Guy Powell. Motion carried as follows:
FOR AGAINST
Charles Powell
Dennis Nelson
Richard Sims
Guy Powell
Lou Iani
IV. ADJOURNMENT
The Presiding Officer adjourned the meeting at 8:02 P.M.
orma L. Holt
Acting Borough Clerk
SUBMITTED:
Ray Hickman. Assessor
CERTIFIED BY:
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KODIAK ISLAND BOROUGH
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I, the undersigned, Shirley Miller, Borough Clerk of the Kodiak Island Borough. Kodiak, AK, a
municipal corporation, in the performance of the functions of my office, hereby certify that
the original camera negative microfilm images contained on this roll up to the end target,
are direct and facsimile reproductions of the original documents. All documents were filmed
complete in their entirety.
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