1978-21 Relating to Assessment Procedure and Creating a Citizen Board of EqualizationAN ORDINANCE RELATING TO ASSESSMENT PROCEDURE AND CREATING
A CITIZEN BOARD OF EQUALIZATION.
BE IT ORDAINED by the Assembly of the Kodiak Island
Borough as follows:
Section 1. Section 3.20.050 of the Kodiak Island Borough Code
Ordinances is repealed and re- enacted as follows:
3.2 0.050 Board of Equalization.
A .
2. Alternate members. The Assembly shall appoint alter-
nate board members. The alternate members shall be
named by the board's presiding officer, as the need
arises, to serve as board members during the absence
or disability of regular members.
3. Qualifications. Members and alternate members should
be appointed on the basis of their expertise in
real and personal property appraisal, the real
estate market, the personal property market, and
other fields related to their functions as board
members.
B.
c.
KODIAK ISLAND BOROUGH
ORDINANCE 78 -21 -0
Membership, qualification, duties, term.
1. Members. The Board of Equalization shall be composed
of five persons, not Assembly persons, appointed by
the Assembly.
4. Duties. The board may determine equalizations on
properties brought before the board by appellants.
5. Terms of office. „Upon confirmation, members and
alternate members shall serve for three years or
until their successors are appointed and confirmed.
Of the members initially appointed, two shall serve
three year.. terms, two shall serve two year terms
and one shall serve a one year term.
Chairman. The board annually shall elect a member to
serve as it's chairman. The chairman may call meetings
of the board and shall exercise such control over meetings
as to ensure the fair and orderly resolution of appeals.
He shall make rulings on the admissibility of evidence
and shall conduct the proceedings of the board in con-
formity with this chapter.
Appeals to the board.
1. A person whose name appears on the assessment roll or
his agent or assigns may appeal to the Board of
Equalization for relief for an alleged error in
valuation not adjusted by the assessor to the tax-
payer's satisfaction.
2.
3.
No appeal may be taken unless the applicant files with
the board written notice of appeal specifying grounds
for such appeal within 30 days from the date the
assessment notice was mailed. The board shall pre-
scribe the form in which written notices of appeal
shall be made.
The assessor shall notify the appellant of the time
and place for the hearing and assign a docket number
of appeal.
E NUM. 278
If a party to whom notice was mailed as provided here-
in fails to appear, the board may proceed with the
hearing in his absence.
Quorum and voting.
1. Quorum. A quorum shall consist of four members.
Voting. The granting of any appeal or part thereof
shall require the concurring vote of at least three
board members. Any appeal or part thereof which is
not granted by the board shall be considered denied.
Hearings, procedures.
Hearings shall be conducted informally by the board subject
to the following limitations:
1.
Record. The clerk of the borough is ex officio clerk
of the board of equalization. The clerk shall record
in the minutes of each meeting, all proceedings be-
fore the board, the names of persons protesting
assessments, and all changes, revisions, corrections,
and orders relating to claims or adjustments.
2. 'Counsel. All parties may be represented by counsel
during hearings before the board. THe municipal
attorney may offer legal counsel to the board in the
course of it's proceedings.
3. Appeal number. Every appeal shall be assigned a doc-
ket number which, along with the name of the appeal -
lant, shall be read into the record before the hearing
on the appeal may commence.
4. Burden of proof. The burden of proof rests with the
appellant who must convince the board by clear and
convincing evidence that the assessment was unequal,
excessive or improper. The municipality shall make
available to the appellant reasonably pertinent docu-
ments requested for presentation of the appeal.
5. Rules of evidence. The board shall not be restricted
by the formal rules of evidence; however, the chair-
man may exclude evidence irrevelant to the issues
appealed. Hearsay evidence may be considered pro-
vided there are adequate guarantees of its trust-
worthiness and that it is more probative on the point
for which it is offered than any other evidence which
the proponent can procure by reasonable efforts.
6. Order of presentation. The appellant shall present
his argument first and may be questioned or examined
by the board or the assessor. Following the appel-
lant, the assessor shall present the municipality's
argument and must submit to examination and questions
by the appellant. The appellant may, at the discretion
of the chairman, make rebuttal presentations directed
solely to the issues raised by the assessor. The
municipal attorney may question the appellant or the
assessor on matters relating to the appeal.
7. Witnesses and exhibits. The appellant and the munici-
pality may offer the oral testimony of witnesses
during the hearing, provided, however, where either
the appellant or the assessor seeks to introduce an
affidavit in lieu of oral testimony, such affidavit
shall be submitted to the opposing side no later than
72 hours before the hearing. All testimony before
the board shall be under oath. Documentary evidence
and exhibits may be presented by both parties during
the hearing.
t ENuM' 4 2110
Decisions. At the conclusion of the hearing the board
B. shall determine whether the assessment is proper. The
only grounds for adjustment are proof of unequal,
excessive or improper valuation based on facts stated
in the written appeal or proved at the hearing. The
board shall issue findings of fact and conclusions
of law clearly stating the grounds upon which the
board relied in reaching it's decision.
9. Certification. The board shall certify its actions
to the assessor within seven days following its
adjournment.
Further appeals. Any appeal from a decision of the board
shall be made to the superior court. No appeal from the
board to the superior court may be taken unless the action
is filed and the municipal attorney is served with notice
of such appeal within 30 days following the board's deci-
sion.
G.
Section 3.20.060 is repealed and re- enacted as
Section 2.
ows:
3 ,20.060
Final and Supplemental Assessment Rolls.
After the equalization hearing, the assessor shall, at the
time fixed by the borough assembly, complete and certify
the annual .assessment roll. The assessment roll shall be
based on values as of January 1st, immediately preceding.
All taxes levied or collected shall be calculated, levied
and collected upon the assessed values entered in the
assessment roll and certified by the assessor as correct,
subject to the taxpayer's rights of appeal, and to the
corrections and amendments made in the rolls.
C. All duties imposed on the assessor with respect to the
annual assessment roll and all provisions of this chapter
relating to the assessment roll shall, as far as applicable,
apply to supplementary rolls.
An assessment roll as completed and certified by the
assessor and as corrected and amended by him in conformity
of this chapter and the decisions of the board is, except
as amended as a result of an appeal to the court as pro-
vided herein, valid and binding on all persons, notwith-
standing any defect, error, omission or invalidity in the
assessment roll or proceedings pertaining to the assess-
ment roll.
When the final assessment records are completed by the
assessor, the assessor shall deliver to the borough
assembly, a statement of the total assessed valuation then
all real property in the borough. The assembly ti
fix the rate of tax levy and designate the number of
mills upon each dollar of value of assessed taxable real
property that shall be levied for borough purposes in-
cluding the borough government, assessment and collection
of taxes, education, and planning and zoning, and shall
levy the tax accordingly. The levies for school and muni-
cipal purposes shall be separately made and fixed, but the
them shall not de percent of the
SM�n 3. A new section 3.20.061 is enacted as follows:
A.
B.
D.
E
"
Correction of Errors.
Correction of error in billing of penalty and interest.
When it is shown to the chief fiscal officer that a tax-
payer has been billed erroneously for tax penalty or
interest because of administrative error by the municipality
the fiscal officer may adjust the tax bill' accord-
i
8•
correction of errors in assessment. When the assessor
that an error or omission has been made the a
real eu on or pro ert assessment or billing,
or pe P p Y proper documentation showing
assessor, up personal P receipt of p P
or omission, assess, bill or rebill for such
prope ax
Taxable property which has been omitted from
roperty• for any year may thereafter be assessed and
assed f or t that year at any future time.
tax but not
Limited td rights to rights by this to app eal including payments,
ted o rits a corrected
shall be reserved to the person receiving
assessment or bill as of the time the new assessment or
b illing is made.
4. A new section 3.20.062 is enacted as follows:
toe
Addresses -Res onsibilit of Persons Sub'ect to
3.20.052 Tax�on.
of every erson who owns or
It shall real the re to tax by the
mulicils real or personal property
1�icipality to file with the office of the assesor the address
regarding he will a x ation. No p receive oop erson shall be excused from paying
e
:a x org e
:axees s or Penalties thereon the receive
tax notice, bill, or any billings, or other
proper mailing of assessment notice,
: orresponsde nce.
ATTEST:
BOROUGH LERK
KODIAK ISLAND BOROUGH
First Reading October 5, 1978
Second Reading November 2, 1978
E ffective Date November 2, 1978