MEMORANDUM

TO: Timothy Navarre, Assembly President

Members, Kenai Peninsula Borough Assembly

THRU: Dale Bagley, Mayor

THRU: Colette Thompson, Borough Attorney

FROM: John E. Simmons, Assistant Borough Attorney

DATE: April 4, 2002

SUBJECT: Ordinance 2002-12 amending KPB 5.12.050 to address acceptance of a late appeal to the board of equalization

KPB 5.12.050(B) permits the BOE to accept a late appeal if the board finds that the taxpayer was unable to comply with the statutory time requirement for filing the appeal. The suggested amendments establish the procedures for requesting acceptance of a late appeal and guidelines for the BOE chair to review its acceptability for consideration by the BOE. They also include board guidelines for determining whether the taxpayer was unable to comply with the time requirements and for scheduling an appeal hearing for a case that can be heard.

The amendments eliminate the necessity for convening the BOE to consider requests for late appeals that cannot be heard.