2011-05-02 Regular MeetingKODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
May 2, 2011
A regular meeting of the Kodiak Island Borough Citizens Board of Equalization was held on
May 2, 2011, 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 Chairperson Mark Anderson, Cheryl Boehland, Carrie Morton, and John
Parker. Staff members present were Borough Assessor Bill Roberts, Property Appraiser
Debra Rippey, Borough Clerk Nova Javier, and Deputy Clerk Marylynn McFarland.
The Board members and Borough Assessor Bill Roberts were sworn in by Borough Clerk
Nova Javier.
PARKER moved to excuse Board member Juenger who was out for personal reasons.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
NOMINATION OF VICE -CHAIRPERSON OF THE BOARD
PARKER moved to nominate Carrie Morton as vice -chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF AGENDA
PARKER moved to approve the agenda of May 2, 2011.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
A. May 17, 2010 and February 15, 2011 Special Meeting Minutes.
BOEHLAND moved to approve the minutes as submitted.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
Kodiak Island Borough BOE Minutes
May 2, 2011 Page 1
ITEMS OF BUSINESS
Hearings Scheduled
Docket #2011-001, Appeal No. 2011-052, Appellants: Brian and Karen Hansz
Brian Hansz was sworn in by Borough Clerk Nova Javier.
PARKER moved to uphold the Assessor's valuation.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Anderson, Boehland, Morton,
and Parker.
FINDINGS OF FACT:
The Board has found that the appellant has not proven that the assessment was excessive
and/or improper. The issue of the property's proximity to an industrial area and issues of
land valuations are not evidences to lower the Assessor's valuation.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-002, Appeal No. 2011-025, Appellants: Charles and Laurene Madsen
Appellants were not present.
MORTON moved to uphold the Assessor's valuation.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Boehland, Morton, Parker,
and Anderson.
FINDINGS OF FACT:
The Board has found that the appellant has not provided any evidence or information that
contradicts the valuation set forth by the Assessor.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-003, Appeal No. 2011-023, Appellants: Charles and Laurene Madsen
Appellants were not present.
BOEHLAND moved to uphold the Assessor's adjusted valuation of $256,400.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Morton, Parker, Anderson,
and Boehland.
FINDINGS OF FACT:
The Board has found that the information and evidence provided by the appellant to the
Assessor did in fact warrant a reduction of value and adjustment of the assessed value to
$256,400.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Kodiak Island Borough BOE Minutes
May 2, 2011 Page 2
Docket #2011-004, Appeal No. 2011-049, Appellant: Robert Coyle
Appellant was not present.
PARKER moved to uphold the Assessor's adjusted valuation of $26,000.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Parker, Anderson, Boehland,
and Morton.
FINDINGS OF FACT:
The Board has found that the appellant has proven that the assessed value was excessive.
Based on the purchase transaction documents and based on the on-site inspection of the
Borough Assessor's office, the valuation was adjusted to $26,000.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-005, Appeal No. 2011-054, Appellant: Robert Coyle
Appellant was not present.
MORTON moved to uphold the Assessor's valuation.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Anderson, Boehland, Morton,
and Parker.
FINDINGS OF FACT:
The Board found that the appellant did not prove that the assessment was excessive and
the evidence provided by the Assessor proved that the valuation was consistent with other
properties in the area. No other evidence was shown that the valuation should be changed.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-006, Appeal No. 2011-050, Appellant: Jayne Joy
Appellant was not present.
PARKER moved to uphold the Assessor's adjusted valuation of $209,400.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Boehland, Morton, Parker,
and Anderson.
FINDINGS OF FACT:
The Board found that the appellant has given evidence that the assessment was high and
there were motivating reasons to lower the value to $209,400 from the original valuation.
The lowered value was also based on property inspection and research of the Assessor's
Office.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Kodiak Island Borough BOE Minutes
May 2, 2011 Page 3
Docket #2011-007, Appeal No. 2011-022, Appellant: Sarah Skimin
Appellant was not present.
PARKER moved to uphold the Assessor's valuation.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Morton, Parker, Anderson,
and Boehland.
FINDINGS OF FACT:
The Board has found that the appellant did not prove that the assessment was unequal,
improper, or excessive. The appraiser's valuation was not capricious. He supported the
value with land and market sales. In addition, the appellant insured the property for
$207,700 which was consistent with the assessed value.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-008, Appeal No. 2011-028, Appellants: Wade and Sherry Ball
Appellants were not present.
MORTON moved to uphold the Assessor's adjusted valuation of $208,200.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Parker, Anderson, Boehland,
and Morton.
FINDINGS OF FACT:
The Board found the assessment was excessive based on evidence and information
provided by the appellant and Assessor.
The Board found that the information provided by the Assessor and the appellant was
worthwhile to lower the assessment to $208,200 and the evidence the CAMA model
supported the reduction in valuation.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
PARKER moved to recess at 8:35 p.m., and the meeting reconvened at 8:40 p.m.
Kodiak Island Borough BOE Minutes
May 2, 2011 Page 4
Docket #2010-009, Appeal No. 2011-021, Appellant: Kodiak Support Services,
Authorized Representative: DanaLynn Dalrymple
Appellant (Mike Nugent) was present and was represented by DanaLynn Dalrymple of
Landye Bennett Blumstein LLP. Appellant and representative were sworn in by Borough
Clerk Nova Javier.
BOEHLAND moved to allow the appellant/representative an additional five minutes to
speak. In Favor -Unanimous; Opposed -None.
PARKER moved to uphold the Assessor's valuation. Motion died for lack of a second.
MORTON moved to uphold the Assessor's adjusted valuation of $1,949,000.
ROLL CALL VOTE ON MOTION CARRIED THREE TO ONE: Boehland, Morton, and Parker
(Ayes), and Anderson (No).
FINDINGS OF FACT:
The Board found that the appellant failed to provide adequate data to determine the
valuation of property as unequal, excessive, and/or improper. The Assessor provided a
valuation which was not refuted nor admitted or agreed upon by the appellant. There were
other issues discussed as far as the ability of the body to tax possessory interest which the
Board felt was not within its power.
In addition, the Assessor showed numbers on how he arrived with his computations;
appellants did not give a computation. The appellant did not make a legitimate attempt to
show data that would have supported their claim.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-010, Appeal No. 2011-012, Appellants: Dennis and Nenita Helenhouse
Nenita Helenhouse was sworn in by Borough Clerk Nova Javier.
MORTON moved to uphold the Assessor's valuation.
ROLL CALL VOTE ON MOTION CARRIED THREE TO ONE: Boehland, Morton, and
Anderson (Ayes), and Parker (No).
FINDINGS OF FACT:
The Board found that the appellant did not provide evidence that the assessed value was
excessive or in error. Appellant noted some items such as the windows that may need to be
examined and looked at. Those things are immaterial with the issue of the total valuation of
the home. The Assessor also verified with the Builder that the home was built according to
what the building records state and found that there was no evidence anything to the
contrary.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In favor, Morton, Boehland,
and Anderson; Opposed, Parker.
Kodiak Island Borough BOE Minutes
May 2, 2011 Page 5
Docket #2011-011, Appeal No. 2011-055, Appellant: Roark, LLC
Appellant was not present.
MORTON moved to uphold the Assessor's adjusted valuation of $296,000.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Morton, Parker, Anderson,
and Boehland.
FINDINGS OF FACT:
The appellant has provided information that warranted the lowering of the original
assessment to the revised valuation of $296,000. The Board found that information provided
is pertinent and relevant to the issues that were brought to the attention to the Assessor by
the appellant.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-012, Appeal No. 2011-033, Appellant: William Williams
Appellant was not present.
PARKER moved to uphold the Assessor's adjusted valuation of $246,300.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Parker, Anderson, Boehland,
and Morton.
FINDINGS OF FACT:
The Board found that the appellant has not proven that the assessment was excessive. The
Assessor evaluated the home a second time to correct issues submitted by appellant for an
adjusted valuation. Insurance on property provided by appellant was consistent with land
valuation.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Docket #2011-013, Appeal No. 2011.016, Appellants: Paul and Jessica Horn
Appellants were not present.
PARKER moved to uphold the Assessor's valuation of $345,000.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLYL: Anderson, Boehland,
Morton, and Parker.
FINDINGS OF FACT:
The Board found that the valuation was excessive. The appellant provided information that
was relevant in the reduction of the assessment value. The Assessor provided an adjusted
assessment of $345,000 based on market sales data.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous;
Opposed -None.
Kodiak Island Borough BOE Minutes
May 2, 2011 Page 6
GENERAL COMMENTS AND QUESTIONS
PARKER moved to reconvene the Board of Equalization for a special meeting on Thursday,
May 5, 2011, at 12:15 p.m. in the Borough conference room to certify the Board's actions.
VOICE VOTE ON MOTION PASSED UNANIMOUSLY.
ADJOURNMENT
BOEHLAND moved to adjourn the meeting.
ROLL CALL VOTE ON MOTION PASSED UNANIMOUSLY: Boehland, Morton, Parker, and
Anderson.
The meeting adjourned at 10:15 p.m.
ATTEST:
Mark Anderson, Chairperson
Nova M. Javier,Borough er< -t Approved: 5/�/d0//
�s
Clerk's note:
Per KIBC 3.35.050 (E1)
The board of equalization summary certification will constitute the board minutes.
Per KIBC 3.35.050 (E9) Certification.
The board shall certify its actions to the Assessor within seven days following its
adjournment.
Kodiak Island Borough BOE Minutes
May 2, 2011 Page 7