2012-05-01 Regular Meeting - Includes Certification of Board of Equalization Actions, May 1, 2012KODIAK ISLAND BOROUGH
Citizens Board of Equalization Meeting
May 1, 2012
A regular meeting of the Kodiak Island Borough Citizens Board of Equalization was held on May 1,
2012, 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 Mark Anderson, Cheryl Boehland, Cheryl McNeil, Carrie Morton, John Parker, and
Dan Rohrer. Staff members present were Borough Assessor Bill Roberts, Borough Clerk Nova
Javier, and Assistant Clerk Jessica Kilborn. Clerk's Note: Mr. Anderson joined the meeting at 7:45
p.m. Mr. Rohrer joined the meeting at 7:48 p.m. and did not participate in the discussion nor did he
vote. The Board members and Borough Assessor Bill Roberts were sworn in by Borough Clerk
Javier.
BOEHLAND moved to excuse Board member Rohrer who was absent.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
NOMINATIONS
A. CHAIRPERSON OF THE BOARD
MCNEIL moved to nominate John Parker as chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
B. VICE -CHAIRPERSON OF THE BOARD
BOEHLAND moved to nominate Carrie Morton as vice -chairperson.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF AGENDA
MCNEIL moved to approve the agenda of May 1, 2012.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
APPROVAL OF MINUTES
1. Special Meeting Minutes of April 19, 2011, and Regular Meeting Minutes of May 5, 2011.
BOEHLAND moved to approve the minutes as submitted.
VOICE VOTE ON MOTION CARRIED UNANIMOUSLY.
Kodiak Island Borough Board of Equalization Minutes
May 1, 2012 Page 1
ITEMS OF BUSINESS
Hearings Scheduled
Docket #2012-001, Appeal No. 2012-02, Appellants: Darlene Christiansen dba Ocean View
Lodge, Authorized Representative: Carl Christiansen, Jr.
Mr. Carl Christiansen, Jr. was sworn in by Borough Clerk Nova Javier.
MCNEIL moved to uphold the Assessor's adjusted valuation of $456,800.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Boehland, Morton, Parker, and
McNeil.
FINDINGS OF FACT:
The Board found the Assessor's methodology in determining the assessment was consistent with
the manner in which all properties were assessed within the Borough; therefore, the valuation was
not improper or excessive.
Clerk's note: These findings of fact were amended on May 3, 2012 to include the following wording:
The board found that the appellant did not provide adequate information and evidence that the
construction costs were as low as he presented. The majority of the costs and the labor provided by
the owner builder were so low regarding square footage costs. The appraiser has to use the market
value which does not include or exclude a specific allowance for owner builders.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor — Unanimous; Opposed -
None.
Chairperson Parker ended the appeal hearing by stating the following:
"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 final 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 the date of our written decision. Failure to do so will forever bar you from any appeal of
this decision."
Docket #2012-002, Appeal No. 2012-03, Appellant: Xerox, Inc., Authorized Representative:
Benjamin F. Clark, Property Tax Manager; and
Docket '#2012-003, Appeal No. 2012-04, Appellant: Xerox, Inc, Authorized Representative:
Benjamin F. Clark, Property Tax Manager
Appellant and authorized representative were not present.
BOEHLAND moved to uphold the Assessor's valuations.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: Parker, McNeil, Anderson, Boehland,
and Morton.
Kodiak Island Borough Board of Equalization Minutes
May 1, 2012 Page 2
The Board found that the appellant did not prove that the assessment was improper and excessive,
and in fact was in line with the same manner in which other municipalities within the State taxed the
value of personal property for office equipment; therefore, the Board found that the assessment was
appropriate.
CONCURRENCE WITH FINDINGS/CONCLUSIONS OF LAW: In Favor -Unanimous; Opposed -
None.
Chairperson Parker ended the appeal hearing by stating the following:
"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 final 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 the date of our written decision. Failure to do so will forever bar you from any appeal of
this decision."
GENERAL COMMENTS AND QUESTIONS
Parker announced that the Board of Equalization would certify its actions at a special meeting on
Thursday, May 3, 2012, 12:15 p.m. in the Borough Conference Room.
ADJOURNMENT
ANDERSON moved to adjourn the meeting.
ROLL CALL VOTE ON MOTION CARRIED UNANIMOUSLY: McNeil, Anderson, Boehland, Morton,
and Parker.
The meeting adjourned at 8:21 p.m.
ATTEST:
Parker, Chairperson
l cltxj -
Nova M. Javier, C, Borough Clerk Approved: May 3, 2012
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 Board of Equalization Minutes
May 1, 2012 Page 3
Kd Borough
Kodiak Islanoron h
Board of Equalization
s 710 Mill Bay Road
Kodiak, Alaska 99615
Phone(907)486-9310 Fax(907)486-9391
TO: Bill Roberts
Borough Assessor
FROM: John Parker, Chairperson
Board of Equalization
DATE: May 3, 2012
RE: Certification of Board of Equalization Actions
Pursuant to KIB Code 3.35.050 (E1) The board of equalization summary certification will
constitute the board minutes.
Pursuant to KIB Code 3.35.050(E9) Certification. The board shall certify its actions to the
Assessor within seven days following its adjournment.
I hereby certify that the attached document accurately reflects the actions of the Board of
Equalization at its May 1, 2012 meeting.
ATTEST:
n'
� W uv
Nova M. Javier pt, Borough Clerk
hn Parker, Chairperson
Approved: May 3, 2012