1. A person whose name appears on the assessment roll, or the authorized representative of that person, may appeal to the board from the assessor’s determination denying an exemption under KIBC 3.30.030(G). The authorized representative shall be named by the property owner in writing to the assessor and board of equalization at the time of filing or no later than three days in advance of hearing. The time requirement for providing a representative in writing may be waived at the determination of the board during the hearing if good cause is shown that may include, but not be limited to, the following: stranded from Kodiak due to inclement weather, serious medical condition, serious family emergency, or death in the family.

2. The appellant shall, within 30 calendar days after the date of mailing of assessor’s determination, submit to the assessor a written appeal specifying grounds for such appeal. The board shall prescribe the form in which written notices of appeal shall be made.

3. The assessor shall notify the appellant by mail, and email if provided, of the time and place for the hearing and assign a number for the appeal.

4. If parties to whom notice was mailed as provided herein fail to appear, the board may proceed with the hearing in their absence. All parties, their authorized representatives, and witnesses must appear in person at the hearing.

5. The assessor shall prepare for use by the board of equalization a summary of assessment and exemption data relating to each property exemption that is appealed. This summary shall be provided to the board and the appellant at least 10 calendar days before the hearing.

1. Quorum. A quorum shall consist of four members.

2. Voting. The granting of any appeal or part thereof shall require the concurring vote of at least four board members. Any appeal or part thereof which is not granted by the board shall be considered denied. The chairperson may take part in the discussion. The chairperson may not vote except in the case where only six members are present and there is a three/three tie vote; provided, however, that if the deputy presiding officer serves as the chairperson, the deputy presiding officer shall vote in the same manner as any other board member.

1. Record. The clerk is the ex officio clerk of the board and shall prepare the board’s minutes. The clerk shall keep electronic recordings of the board’s hearings per the borough retention schedule. The board of equalization summary certification will constitute the board’s minutes.

2. Counsel. All parties may be represented by counsel during hearings before the board. On procedural matters, the borough attorney may offer legal counsel to the board in the course of its proceedings. Upon the recommendation of the borough attorney, the board may retain legal counsel from another attorney for a particular matter.

3. Appeal Number. Every appeal shall be assigned an appeal number which, along with the name of the appellant, shall be read into the record before hearings on the appeal may commence.

4. Burden of Proof. The burden of proof rests with the appellant.

5. Rules of Evidence. Evidence shall only be presented by the appellant and the assessor or their authorized representative. The board shall not be restricted by the formal rules of evidence; however, the board may exclude evidence irrelevant to the issues appealed. Hearsay evidence may be considered, provided there are adequate guarantees of its trustworthiness 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. The appellant must submit to the assessor’s office, within 10 days of filing their request for appeal, all documentary evidence in their possession which they wish to be considered and which is relevant to the resolution of the appeal.

The board of equalization may in its discretion decline to accept documents offered at the hearing which should have been provided by the deadline in this subsection. In exercising this discretion, the board shall consider the relevance and probative value of the documents which are under consideration, accepting those documents which in all fairness are necessary to a fair resolution of the appeal. Prior to the board meeting, the appellant and assessor may agree to an extension of time for the production of evidence.

6. Order of Presentation. The order of presentation is as follows:

Each party shall be allowed a total of five minutes to present evidence and make oral argument. The time limits allotted include presentations from either the appellant’s or assessor’s authorized representatives, counsels, or witnesses. Additional time may be permitted by the board depending on the complexity of the case. The members of the board may ask questions, through the chairperson, of either the appellant or the assessor, authorized representatives, counsels, or witnesses at any time during the hearing. After both the appellant and the assessor have made their presentations, each may question the other through the chairperson. The chairperson may end the questioning and call for a motion from the other members.

7. Witnesses, Exhibits and Other Evidence. The appellant and the assessor may offer the oral testimony of witnesses and documentary evidence during the hearing. At the request of the appellant, evidence submitted pursuant to subsection (D)(5) of this section relating proprietary financial records, shall be confidential. The assessor and the appellant may stipulate to facts to be presented to the board, provided the assessor has received credible and reliable evidence to establish the facts.

The only exhibits that shall be admitted into the record at the hearing are those exhibits provided pursuant to subsection (D)(5) of this section. However, at the hearing, parties may use demonstrative or illustrative exhibits; provided, that all such exhibits are duplicates of exhibits or information provided to the board pursuant to subsection (D)(5) of this section. Additionally, witnesses may write on a board while orally testifying to illustrate their testimony. The limitation on the use of exhibits in this section shall not preclude the parties from presenting oral testimony at the hearing.

8. Decisions.