MEMORANDUM

TO: William Popp, Assembly President

Members, Kenai Peninsula Borough Assembly

THRU: Dale L. Bagley, Mayor

FROM: Jim Lawyer, Assessor

DATE: January 20, 2000

SUBJECT: Ordinance 2000-05 amending board of equalization procedures

This ordinance is proposed to clarify BOE procedures. These amendments are based in part on recommendations made over the last couple of years by outside counsel for the BOE and the assessor's office. Following is a brief summary of the changes.

KPB 5.12.040(B): This amendment makes clear the authority of the assessor to make changes to the tax role after June 1 when the changes result from board of equalization decisions.

KPB 5.12.050(B): Currently valuation appeals of a notice of assessment are delivered directly to the assessor. The Alaska Statutes require the submission of such an appeal within 30 days. Absent a finding by the board that the taxpayer was unable to comply with that time requirement, the right of appeal ceases. To avoid any appearance of impropriety concerning the recording of the date of delivery, this amendment provides that appeals submitted to the assessor be delivered to the borough clerk, who will then provide the assessor with a copy of each appeal within two days of receipt.

KPB 5.12.050(D): The borough code requires the borough clerk to schedule the hearings of the board of equalization at the direction of the chairman of the board. The length of a board of equalization hearing is in large part determined by the complexity of the issues. To balance the schedule as to time, the borough clerk schedules the meetings at the direction of the chair or designee after consultation with the assessor. This amendment includes the consultation procedure as part of the borough code. Amendment of this section also provides that a hearing will not be scheduled for a notice of appeal that is clearly not based on one or more of the grounds stated in the code. Blank notices of appeal are occasionally filed, along with notices that clearly do not state legal grounds for appeal. The amendment avoids the necessity of convening a board hearing for an appeal that cannot be considered. It also provides for notice to the "appellant" when it has been determined that a hearing will not be held.

KPB 5.12.050(D) is also amended to replace the vague requirement that a notice of the board of equalization hearing must be given "in time to allow the appellant to submit documents to the board." The amendment provides that the notice must be given at least 10 days before the documents and evidence authorized by KPB 5.12.055(A) and (B) are due. A vague provision is confusing to an appellant and invites litigation.

KPB 5.12.055(A), (B), and (C): These amendments increase, from 7 to 10 days, the number of days before a hearing that documents and evidence and written presentations must be provided to the borough clerk. This increase permits more time to obtain evidence and prepare documents for submission and to review material submitted by the opposing party.

KPB 5.12.060(A): Occasionally board of equalization hearings are required after June 1. This amendment provides for such hearings when there is no prejudice to the appellant and the hearings are administratively justified or the appellant has requested a date after June 1.

KPB 5.12.060(C) is amended to clarify that a designee of the borough attorney may advise the BOE instead of the borough attorney.

KPB 5.12.060(G), (I), (J), and (L): Amendment of these sections makes it clear that the assessor can be called as a witness, that both parties can cross-examine each other's witnesses, and establishes when cross-examination can take place.