MEMORANDUM

TO: Pete Sprague, Assembly President

Members, Kenai Peninsula Borough Assembly

THRU: Dale Bagley, Mayor

FROM: Shane Horan, Director of Assessing

Colette Thompson, Borough Attorney

DATE: February 9, 2004

SUBJECT: Ordinance 2004-05, Amending the code regarding Board of Equalization procedures

Following the Board of Equalization hearings last year staff determined that the board of equalization code should be clarified to provide minimal discovery opportunities for the parties should they so choose. Additionally, it is recommended that the code be clarified regarding the penalty for failure to provide information requested, to limit the use of illustrative exhibits and clarify other aspects of the board of equalization procedures. If adopted, this ordinance would provide for the exchange of ten interrogatories and ten requests for production before any appeal is heard. This would allow both sides an opportunity to seek specific information from the other side before being required to submit their evidence to the board. It may help reduce the issues considered during the hearings.

Additionally, this clarifies that if the appellant fails to provide information as requested by the assessor then the appellant is precluded from offering evidence on that issue during the hearing and it shall be decided in favor of the assessor. This provision is found in numerous other municipalities' board of equalization codes. This ordinance also clarifies that new evidence may not be presented in the form of illustrative exhibits and that illustrative exhibits may only consist of copies of documents already filed with the board. Without this limitation appellants are able to present new evidence to the board in violation of the prohibition on introducing new evidence. Finally, this ordinance clarifies that both sides must be given a chance to respond to any questions from the board. Failure to provide that opportunity could result in a violation of due process. Your support of this ordinance would be appreciated.