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SPECIAL ASSEMBLY MEETING MINUTES
BOARD OF EQUALIZATION
APRIL 21, 2005

  1. Call to Order: The Special Assembly Meeting was called to order at 7:47 p.m. on April 21, 2005. The meeting was held in the Assembly Chambers of the Borough Building, Naknek, Alaska.

  2. Roll Call: Present: Assemblymen Mel Coghill, Jr., Eddie Clark and Russell Phelps. Absent: Shelby Boothe and Carvel Zimin, Jr.

    Also present: Mayor Michael S. Swain, Sr., Borough Clerk Betty Bonin, Borough Manager Fred Pike, Appraisers Mike Renfro and Arne Erickson. Also present in the audience was Rosie Johnson and Ellen Skiles.

  3. Assembly Convenes as Board of Equalization: Mayor Swain stated the Assembly will now as the Board of Equalization to hear tax appeals. Since we don't have a full board, Paug-Vik appeals will have to be heard at a later day since two of the Board Members are Paug-Vik shareholders.

  4. Appeals - Real Property Assessments:

    Mayor Swain stated Yard Arm Knot and Peter Pan Seafood appeals will be heard at the end of the Real Property Assessments.

    Leonard McMillen - Arne Erickson stated there is less land than originally calculated. The two residential structures are on the property that are old FAA houses and have deteriorated. He recommended a reduction on the land from 70,000 to 42,000 and on the improvements reduced from 87,200 to 45,000 making the total assessed value at $87,800. There was a light discussion about the property and native allotments.

    EDDIE CLARK MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND REDUCE THE ASSESSED VALUE FROM $157,200 DOWN TO $87,800 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON- DISCRIMINATORY. RUSSELL PHELPS SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

    Heather & Justin Lindell: Arne Erickson stated the appellant provided a copy of a recent appraisal. It was appraised as having the basement 100% complete and it is not complete. He recommended a reduction in improvement from $234,200 to $195,000 bringing the total assessment to $230,000.

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    APRIL 21, 2005

    EDDIE CLARK MADE A MOTION TO ACCEPT THE APPRAISER'S RECOMMENDATION AND LOWER THE TOTAL ASSESSED VALUE FROM $269,200 TO $230,000 TION SINCE IT WAS FAIR, JUST, EQUITABLE AND NON- DISCRIMINATORY. MEL COGHILL, JR. SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

    Allen Vezey: Arne Erickson stated this land was 1 acre located by Lake Camp with an assessment of $40,000 for land and $2,700 for improvements. Arne Erickson recommended no change since comparable land in the same area was for sale at $115,000. MEL COGHILL, JR. MOVED TO DENY MR. VEZEY'S APPEAL SINCE THE ASSESSMENT WAS FAIR, JUST, EQUITABLE AND NON- DISCRIMINATORY. RUSSELL PHELPS SECONDED THE MOTION AND IT PASSED UNANIMOUSLY. The value remains at $42,700.

    Allen McCarty: Arne Erickson recommended a reduction on the improvements from 38,100 to 5,000 since the house is an old FAA house that is in poor condition and not on a foundation. MEL COGHILL, JR. MADE A MOTION TO ACCEPT THE APPRAISER'S RECOMMENDATION SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. EDDIE CLARK SECONDED THE MOTION. MOTION FAILED 2-1 SINCE RUSSELL PHELPS VOTED AGAINST THE APPEAL.

    There was a light discussion about the building. Since Russell Phelps is in the construction business, he can see the value in the building and felt it was worth more than $5000. RUSSELL PHELPS MADE A MOTION RE-VALUE THE BUILDING TO $15,000 MAKING THE TOTAL ASSESSMENT $55,000 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. MEL COGHILL, JR. SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

    Paug-Vik Appeals are rescheduled for June 6, 2005 since Mel Coghill, Jr. and Eddie Clark are shareholders. Arne Erickson stated he can be here for that meeting.

    Yardarm Knot, Inc.: Assessor Mike Renfro stated this facility is huge and it's not generating any revenue. Just replacing piling will be expensive. When he looks at this property, the salvage value would be 10 times the proposed purchase price.

    There was a lot of discussion about canneries in the area, "good land" and tidelands, contamination, acreage of land, how long it's been on the market and potential of a boat storage facility.

    Yardarm Knot has reached an agreement to sell this property to Leroy Cossette for $260,000 and plan to close the sale by May 23, 2005.

    The Assessor recommended the assessed value of Land for $308,700 and $260,000 for improvements making the total assessed value $568,700.

    BOARD OF EQUALIZATION MINUTES
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    APRIL 21, 2005

    RUSSELL PHELPS MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND VALUE YARDARM KNOT'S PROPERTY AT $568,700 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON- DISCRIMINATORY. EDDIE CLARK SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

    Peter Pan Seafoods (Warren): Mike Renfro stated there was a letter submitted by Peter Pan stating they have been trying to sell this property for two years at $200,000 and there has not been any interest. They offered it to South Naknek Village for $150,000 and they declined. Peter Pan was appealing three tax lots. (Listed below)

    There was a lot of discussion about the acreage, tidelands, "good land", how the channel has changed next to this facility, insurance assessment values.

    Tax Lot # 20-013-056: Mike Renfro made the following recommendations: Decrease the land value from 768,700 to $306,200 and decrease improvements from 930,500 to $161,800 making the total assessed value $468,000.

    EDDIE CLARK MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND CHANGE THE TOTAL ASSESSED VALUE TO $468,000 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON- DISCRIMINATORY. RUSSELL PHELPS SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

    Tax Lot # 20-013-060: This lot consisted of 5.14 acres on land only which was all tidelands. Mike Renfro recommended the assessed value decrease from $25,000 to $10,000 since it was all tidelands. EDDIE CLARK MADE A MOTION TO DROP THE $25,000 ASSESSMENT TO $11,000 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. RUSSELL PHELPS SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

    Tax Lot # 20-013-640: This lot consisted of 22.21 acres of land and it was all upland property. To be consistent with other land values, the Assessor recommended a decrease from $555,300 to $111,000. EDDIE CLARK MADE A MOTION TO ACCEPT THE APPRAISER'S RECOMMENDATION AND CHANGE THE ASSESSED VALUE TO $111,000 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON- DISCRIMINATORY. RUSSELL PHELPS SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

  5. Personal Property Appeals

    1. Paul Frost: Mr. Frost stated his F/V Kristie II was totaled in a fishing accident where the vessel was rammed mid-ship and the cabin was dislodged from the deck leaving a large hole in the side of the vessel. It has been sitting dry dock since the accident.

      BOARD OF EQUALIZATION MINUTES
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      APRIL 21, 2005

      Arne Erickson stated he was unable to contact Mr. Frost so that is why it's before the Board tonight. He recommended a reduction from 5,000 to Zero.

      EDDIE CLARK MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND REDUCE THE ASSESESSED VALUE FROM $5,000 TO -0- SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. MOTION WAS SECONDED BY MEL COGHILL, JR. AND IT PASSED UNANIMOUSLY.

      Michael Jackson: Arne Erickson stated he inspected the boat and it is quite worn. He also checked with Dock Street Brokers on similar boats. He recommended a reduction in the assessed value from $35,000 to $12,000.

      EDDIE CLARK MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMNEDATION AND REDUCE THE ASSESSED VALUE FROM $35,000 TO $12,000 SINCE IT WAS FAIR, JUST EQUITABLE AND NON-DISCRIMINATORY. MEL COGHILL, JR. SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      Leonard Brown: Arne Erickson stated he made an inspection and it was in poor condition. It would require significant repairs to make it operable. He is recommending a reduction from $5,000 to $4,000.

      MEL COGHILL, JR. MOVED TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND DECREASE THE ASSESSMENT FROM $5,000 TO $4,000 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. MOTION PASSED UNANIMOUSLY.

      William Ingaldson: Arne Erickson stated this was a 74 Shore boat in need of maintenance but was operable. He recommended a reduction from $23,300 to $17,500. There was a light discussion about aluminum boats and their value.

      RUSSELL PHELPS MADE A MOTION TO LOWER THE ASSESSMENT FROM $23,300 TO $20,000 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON- DISCRIMINATORY. MEL COGHILL, JR. SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      Robert Pries: Arne Erickson stated he made an inspection on this vessel "Bellwether". It's a large 1986 Persinger Aluminum boat. He recommended the assess value be reduced from $55,000 to $39,500.

      There was a light discussion about this boat, the engines and condition.

      MEL COGHILL, JR. MADE A MOTION TO DENY THE APPEAL FROM MR. PRIES SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. RUSSELL PHELPS SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

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      APRIL 21, 2005

      John Schandelmeier: Arne Erickson stated he reviewed comparable skiffs of value and condition and recommended the $2500 assessment be lowered to $1500.

      MEL COGHILL, JR. MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND LOWER THE ASSESSED VALUE FROM $2500 TO $1500 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. EDDIE CLARK SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      Norman Duncan: Eddie Clark stated he would like to declare this individual was a distant relative and didn't know if he should be voting on this appeal.

      Mayor Swain asked the other Assembly members if they had a problem with Mr. Clark voting on this appeal? Mr. Coghill and Mr. Phelps had no objections since there was no financial interest involved.

      Arne Erickson stated this was assessed as a Rozema with a diesel engine when it had a gas engine. He recommended a reduction from $40,000 to $16,900.

      MEL COGHILL, JR. MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND DECREASE THE ASSESSMENT FROM $40,000 TO $16,900 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. RUSSELL PHELPS SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      Ralph & Deborah Robertson: Arne Erickson stated he inspected this vehicle and it has considerable wear and tear. He recommended a change from $2350 to $500.

      There was a light discussion about assessment on vehicles. Russell Phelps stated the thought the assessment on a vehicle out here should be worth at least $1500. Rosie Johnson stated if a vehicle was not listed in the "blue book" she assessed it at $500. The Assembly all felt the minimum value should be $1500 in the future.

      MEL COGHILL, JR. MADE A MOTION TO LOWER ROBERTSON'S ASSESSMENT FROM $2350 TO $1500 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. EDDIE CLARK SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      Neno Campo: Arne Erickson stated Mr. Campo's vessel was 1979 Rawson and in need of maintenance. He recommended a reduction from $14,500 to $12,500.

      RUSSELL PHELPS MADE A MOTION TO DECREASE MR. CAMPO'S ASSESSMENT FROM $14,500 TO $12,500 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. MEL COGHILL, JR. SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      Leroy Cosette: Arne Erickson stated he made an inspection. This is a small aluminum vessel, limited fish hold capacity and significant wear and tear. He recommended the assessed value be lowered from $65,000 to $39,500.

      BOARD OF EQUALIZATION MINUTES
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      APRIL 21, 2005

      EDDIE CLARK MOVED TO ACCEPT THE ASSESSOR'S RECOMMENDATION SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. MEL COGHILL, JR. SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      Ted Compton: Arne Erickson recommended an assessment reduction from $20,200 to $15,300 since this vessel is in poor physical condition.

      RUSSELL PHELPS MADE A MOTION TO ACCEPT THE ASSESSOR'S RECOMMENDATION AND ASSESS THIS VESSEL AT $15,300 SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. EDDIE CLARK SECONDED THE MOTION AND IT PASSED UNANIMOUSLY.

      James Baumgart: Arne Erickson stated he couldn't contact Mr. Buamgart to talk about his appeal. His boat is a 1980 aluminum vessel with normal wear and tear. He recommended a change on the assessment from $40,000 to $25,000.

      MEL COGHILL, JR. MOVED TO DENY MR. BAUMGART'S APPEAL SINCE IT WAS FAIR, JUST, EQUITABLE AND NON-DISCRIMINATORY. EDDIE CLARK SECONDED THE MOTION AND IT PASSED UNANIMOUSLY. The Assessment stands at $40,000.

      Eddie Clark told the Assessors he appreciated their research they do on assessing these vessels.

      Mike Renfro stated it helped having Arne Erickson out here and familiar with the vessels. This next year they will look at land values to make sure everyone is treated equal.

  6. Adjournment: Having heard all the appeals, the meeting adjourned at 10:07 p.m.
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