1987-05-12 BOEKODLAK ISLARD BOROUGH
BOARD OP EQUALIZATION
May 12, 1987
A meeting of the Kodiak Island Borough Board of Equalization was
held May 12, 1987, in the Assembly Chambers of the Kodiak Island
Borough Building, 710 Mill Bay Road. The meeting was called to
order at 6 :38 p.m.
ROLL CALL
There were present:
comprising a quorum of the board; and
Wayne Haerer, Assessor /Chief Appraiser
Gaye Vaughan, Borough Clerk
Mark McKee, Appraiser
Jack Mann was unanimously elected chairman of the Board.
MIIIOTES OP PREVIOUS MEET/MG
ASHFORD,
seconded by HUGHES moved to approve minutes of
May 8, 1986.
WITHOUT OBJECTION, SO ORDERED
ITEMS OF BUSINESS
It was noted that Dr. Johnson was present but had to leave to
meet a patient arriving on the ferry. Without objection, his
case was taken first.
A. Appeal No. 6 - Fostina, Robert 6 Marian, David, Craig,
James, Gary Johnson - USS 1822, and all portions.
Dr. Robert Johnson, Wayne Haerer and Mark McKee were sworn in by
the Borough Clerk. Dr. Johnson presented his case by stating
that deed restrictions prevent any of these lots from being sold
outside the family. There is no water or sewer to the smaller
four lots, although there will have to be prior to any building
permits being issued. He noted he was appealing the valuation of
the land only. Craig Johnson, owner of one lot, was sworn in by
the Borough Clerk. He felt appraisal on the four smaller lots is
about double of comparable lots which have water and sewer.
These lots are served by a small private road, which he compared
to the lots on the back side of Island Lake.
Wayne Haerer presented the borough's position and explained the
reduction given to residential property.
Craig Johnson rebutted by noting that the fire chief stated
building permits could not be issued for these lots.
ASHFORD,
MOTION DIED
TAYLOR,
seconded by SUTLIFF
Jack Mann, Chairman
Joan Hughes
Kyle Taylor
Jim Ashford
Norman Sutliff (6:50)
moved to reduce valuation to
LACK OF SECOND
moved to reduce land
valuation to $11,941 for
each of smaller lots.
KIBS103507
ROLL CALL
APPROVAL OF
MINUTES
APPEAL NO. 6
FOSTINA, ROBERT S
MARIAN, DAVID,
CRAIG, JAMES AND
GARY JOHNSON
Kodiak Island Borough
Board of Equalization
VOTE ON MOTION
Ayes: Hughes, Sutliff, Taylor
Noes: Ashford, Mann
MOTION CARRIED 3 Ayes, 2 Noes
ASHFORD, moved to reduce building to
seconded by TAYLOR $81,000 and land to $60,000
(Fostina's parcel).
VOTE ON MOTION
Ayes:
Noes:
MOTION FAILED Unanimous
HUGHES,
seconded by TAYLOR
Wayne Hares presented the borough's position
ASHFORD,
seconded by SUTLIFF
MnTTnm ntrn
ASHFORD,
seconded by SUTLIFF
KIBS103508
None
Sutliff, Taylor, Ashford,
Hughes, Mann
moved to reduce land to 1982
valuation (Fostina's and
Robert 6 Marian's).
VOTE ON MOTION
Ayes: Taylor, Ashford, Hughes,
Sutliff, Mann
Noes: None
MOTION CARRIED Unanimous
B. Appeal No. 1 - Julius and Barbara Majdic - City Tidelands,
Tract N -22.
Julius Majdic, was sworn in by the Borough Clerk. Mr. Majdic
stated he paid $135,000 for this property in 1986. He pointed
out that there is no dock, thereby making the building
inaccessible.
moved to reduce land to
$125,000 and building to
$25,000; total $150,000.
VOTE ON MOTION
Ayes: Ashford, Sutliff
Noes: Hughes, Taylor, Mann
MOTION FAILED 2 Ayes, 3 Noes •
HUGHES, moved to uphold assessor's
valuation.
rent( ne --- ownntm
moved to delete assessment
on 38,600 sq. ft. of
submerged land.
May 12, 1987 Page 2
APPEAL NO. 6
(Continued)
APPEAL NO. 1
JULIUS 6 BARBARA
MAJDIC
Ayes:
Noes:
Kodiak Island Borough
Board of Equalization
VOTE ON MOTION
Ayes: Sutliff, Taylor, Ashford
Noes:
Hughes, Mann
MOTION CARRIED
3 Ayes, 2 Noes
C. Appeal No. 2 - Martha McKinney & Dan Miller - USS 1678,
Tract B, Lot 7
The chairman read the appeal into the record after which the
Borough Assessor presented the borough's position. He noted that
the land was purchased in 1985 for $64,000 and a recent fee
appraisal placed the valuation at $191,000. No one was present
to represent the appellant.
TAYLOR,
seconded by HUGHES
VOTE ON MOTION
Ayes:
Noes:
MOTION CARRIED
TAYLOR,
VOTE ON MOTION
VOTE ON MOTION
Abstain:
MOTION CARRIED
May 12, 1987
KIBS103509
moved to uphold the
assessor.
Sutliff, Taylor, Ashford,
Hughes, Mann
None
Unanimous
D. Appeal No. 3 - William E. & Tonya Donaldson - Leite Addition, APPEAL NO. 3
Lot 11A, Block 3
WILLIAM E. &
The appeal was read into the record and no one was TONYA DONALDSON
represent the appellant. The Borough Assessor presented entednt eo
borough's position noting the spectacular view. This is a h three
story house with a partial basement, located on Potato Patch
Lake. The purchase price in 1986 was $45,000 for lot with shed.
A recent fee appraisal valued the property at $198,000.
Board member Hughes abstained as she was the fee appraiser for
the appellant.
seconded by SUTLZdt moved to uphold the
assessor.
Ayes: Taylor, Mann
Noes: Ashford, Sutliff
Abstain: Hughes
MOTION FAILED 2 Ayes, 2 Noes, 1 Abstention
ASHFORD' moved to reduce valuation on
seconded by SUTLIFF building to $170,000 and
land to $30,000.
Sutliff, Taylor, Ashford
Mann
Hughes
3 Ayes, 1 No, 1 Abstention
Page 3
APPEAL NO. I
(Continued)
APPEAL NO. 2
MARTHA MCKINNEY &
DAN MILLER
Kodiak Island Borough
Board of Equalization
E. Appeal No. 4 - Timothy & Donna Hurley - Pasagshak River 2nd
Addition, Lot 4, Block 2
Timothy Hurley was sworn in by the Borough Clerk and presented
his case. The Borough Assessor presented the borough's position
and Mr. Hurley was allowed rebuttal time.
TAYLOR, moved to reduce valuation
seconded by ASHFORD to $14,000.
VOTE ON MOTION
Ayes: Taylor, Ashford, Sutliff
Noes: Hughes, Mann
MOTION CARRIED 3 Ayes, 2 Noes
F. Appeal No. 5 - Mark Majdic - Miller Point Subdivision, Lot
APPEAL NO. 5
2A -1, Block 5 MARK MAJDIC
Mark Majdic was sworn in by the Borough Clerk and presented his
case. He stated this lot has no stubout for water and sewer and
is not subdivided at this time. He would only be allowed to
build one structure per zoning regulations.
The Borough Assessor presented his case and Mr. Majdic was allowed
rebuttal time.
TAYLOR, moved to uphold the
seconded by HUGHES assessor.
VOTE ON MOTION
Ayes: Ashford, Hughes, Sutliff,
Taylor, Mann
Noes: None
MOTION CARRIED Unanimous
G. Appeal No. 7 - Robert G. Blair c James E. Landers - Larsen
Bay, Tract A, Lot 8, Block 18
The chairman read the appeal into the record. No one was present
to represent Messrs. Blair and Landers. The Borough Assessor
presented the borough's position.
ASHFORD, moved to uphold the
seconded by HUGHES assessor.
VOTE ON MOTION
Ayes: Hughes, Taylor, Ashford
Noes: Sutliff, Mann
MOTION CARRIED 3 Ayes, 2 Noes
H. Appeal No. 8 - Robert & Donna Blair - Aleutian Subdivision,
Lot 13, Block 5
The chairman read the appeal into the record. No one was present
to represent the Blairs. The Borough Assessor presented the
borough's position with Mr. McKee recommending the valuation be
reduced by 20% for functional and location obsolescence, total
$129,300.
TAYLOR,
seconded by HUGHES
May 12, 1987
KIBS103510
moved to uphold the
assessor's recommendation
of $129,300.
APPEAL NO. 4
TIMOTHY & DONNA
HURLEY
APPEAL NO. 7
ROBERT G. BLAIR
JAMES E. LANDEPS
APPEAT. No, A
ROBERT & DONNA
BLAIR
Page 4
Kodiak Island Borough
Board of Equalization
VOTE ON MOTION
Ayes: Taylor, Hughes, Mann
Noes: Sutliff, Ashford
MOTION CARRIED 3 Ayes, 2 Noes
I. Appeal No. 9 - Petersen /Pearson - Waldos Enterprises
USS 1396, Portion of Tract C
TAYLOR,
seconded by SUTLIFF
VOTE ON MOTION
Noes: Ashford
MOTION CARRIED 4 Ayes, 1 No
J. Appeal No. 10 - 0 Kraft 6 Sons - New Kodiak Subdivision,
Block 4
The chairman read the appeal into the record. Mel Stephens,
counsel for the appellant, requested a two to three week
postponement on Appeal Nos. 9 and 10 as they have not had
adequate time to prepare a case. James Bruskotter, Kraft's
manager, was sworn in by the Borough Clerk and noted that they
have been working with the assessor.
The Borough Assessor stated that these appeals might
appropriately be postponed until the supplemental appeal date,
which is in the fall.
moved to postpone Appeal
Nos. 9 6 10 until supple-
mental appeal.
Ayes: Taylor, Hughes, Sutliff,
Mann
K. Appeal No. 11 - Alaska Airlines, Inc. - USS 2539, Lot 1A, APPEAL NO. 11
Block 1200, A/P Lease ALASKA AIRLINES
The chairman read the appeal into the record and Korbey Hunt,
Property Manager for Alaska Airlines, was sworn in by the Borough
Clerk. Mr. Hunt stated they have been unable to lease this
building £or.beo years. Their lease from the state is for 35
years, four of which have passed. He presented the board with a
copy of the lease and noted the strict restrictions on leasing
the building to another carrier. The assessment was appealed
last year, but he was unable to attend due to volcanic eruptions.
The Borough Assessor presented the borough's position and
recommended the appraisal be upheld. Mr. Hunt was allowed time
for rebuttal.
ASHFORD, moved to uphold the
seconded by HUGHES assessor.
VOTE ON MOTION
Ayes: Ashford
Noes: Hughes, Sutliff, Taylor,
Mann
MOTION FAILED 1 Aye, 4 Noes
TAYLOR,
seconded by SUTLIFF
May 12, 1987 .
moved to reduce land to
580,000, building to
$620,000.
KIBS103511
APPEAL NO. 8
(Continued)
APPEAL NO. 9
WALDOS ENT.
APPEAL NO. 10
0 KRAFT & SONS
Page 5
Kodiak Island Borough
Board o= aaluation
VOTE ON MOTION
Ayes:
Hughes, Sutliff, Taylor,
Noes:
Ashford, Mann
MOTION CARRIED
3 Ayes, 2 Noes
L. Appeal - Eagle Fisheries, Inc. - City Tidelands,
Tract P -163
The chairman read the appeal into the record and Pauline Dunlap,
Public Relations Officer for Eagle Fisheries, was sworn in by Clerk. She stated this property was purchased in
November 1986 for $350,000 for the land and $80,000 y the
bunkhouse. The bunkhouse has 26 rooms and they for the
Y curr
residents who pay $12 per night. ently have 25
The Borough Assessor presented the borough's position and recommended
maintaining the valuation set for the land and dock and
the bunkhouse to $80,000. reducing
ucinq
ASHFORD,
seconded by SUTLIFF moved to reduce land to
$300,000 and building to
$
VOTE ON MOTION
Ayes:
Noes:
MOTION FAILED
ASHFORD,
seconded by SUTLIFF
VOTE ON MOTION
Ayes:
May 12, 1987
None
Sutliff, Taylor, Ashford,
Hughes, Mann
0 Ayes, 5 Noes
moved to send back to staff
for reappraisal.
Taylor, Ashford, Hughes,
Sutliff, Mann
Noes:
None
The chairman read the appeal into the record and Wilton White,
representing Mrs. Kraft, was sworn in by the Borough Clerk and
presented his case.
The Borough Assessor presented the borough's position and
Mr. White was given rebuttal time.
Chairman Mann abstained from the vote as he is the grandson of
Mrs. Kraft.
TAYLOR,
seconded by ASHFORD 0 o v ed to reduce total value-
-ion to 3176,449.
KIBS103512
Page 6
APPEAL NO. 11
( Continued)
APPEAL NO. 12
EAGLE FISHERIES
MOTION CARRIED
Unanimous
M. A °Peal No. 3 - Edna Kraft - USS 1677 (Holiday Island)
APPEAL NO. 13
EDNA KRAFT
Kodiak Island Borough
Board of Equalization
VOTE ON MOTION APPEAL NO. 13
(Continued)
Ayes: Ashford, Hughes, Sutliff,
Taylor
Noes: None
Abstain: Mann
MOTION CARRIED 4 Ayes, 0 Noes, 1 Abstention
N. Appeal No. 14 - Harbor Enterprises, Inc. - USS 444, Tract A, APPEAL NO. 14
Lot D HARBOR ENT.
The chairman read the appeal into the record and Don James, Plant
Manager, was sworn in by the Borough Clerk. He stated they were
appealing the valuation placed on the storage tanks and noted the
age and condition of the tanks.
The Borough Assessor and Appraiser gave a detailed report of the
borough's position and noted that this property has not been
reevaluated in several years.
Mr. James was allowed rebuttal time.
TAYLOR,
seconded by HUGHES
VOTE ON MOTION
Ayes:
Noes:
MOTION CARRIED
ADJOURNMENT ADJOURNMENT
with no further business to come before the Board, the meeting
adjourned at 11:30 p.m.
ATTEST:
KIBS103513
moved to uphold assessor's
recommendation of 5500,900
for tanks, $663,454 total.
Hughes, Sutliff, Taylor
Ashford, Mann
3 Ayes, 2 Noes
May 12, 1987 . Page 7