Item Coversheet

ASSEMBLY AGENDA/MANAGER'S REPORT
THE CITY AND BOROUGH OF JUNEAU, ALASKA

Appeal - Sealaska Heritage Institute v CBJ Assessor Regarding a Determination of the Taxable Portion of the Walter Soboleff Cultural Center.

MANAGER'S REPORT:

On May 12, 2014, the CBJ Assessor issued a final decision regarding the taxable portion of the Walter Soboleff Cultural Center. The petitioner, Sealaska Heritage Institute, represented by Simpson, Tillinghast, Sorensen, & Sheehan, P.C., filed a timely Notice of Appeal of this decision with the Municipal Clerk’s Office on Tuesday, May 27, 2014. The appellant and the CBJ Assessor have been advised that this matter is before the Assembly.

The Notice of Appeal and the Notice of Decision are in your packet. The Assembly is the appeal agency for this appeal, and its actions throughout the appeal process are governed by CBJ 01.50, the Appellate Code.

The Code requires that upon receiving an appeal, the Assembly must first decide whether to accept or reject it. The standards applicable to this decision are set out at CBJ01.50.030(e).   You must liberally construe the notice of appeal in order to preserve the rights of the appellant.  If, after doing so, you find that there has been a failure to comply with the appellate rules, or if the notice of appeal does not state grounds upon which any of the relief requested may be granted, you may reject the appeal.

If you decide to accept the appeal, you must then decide whether the Assembly will hear the appeal itself or if it will assign the appeal to a hearing officer.

If you decide to hear the appeal yourselves, you will be sitting in your quasi-judicial capacity and must avoid discussing the case outside of the hearing process.  Additionally, you must comply with section 01.50.230 on Impartiality.

CBJ 01.50.230 Impartiality: “The functions of hearing officers and those appeal agency members participating in decisions shall be conducted in an impartial manner with due regard for the rights of all parties and the facts and the law, and consistent with the orderly and prompt dispatch of proceedings. Hearing officers and appeal agency members, except to the extent required for the disposition of ex parte matters authorized by law, shall not engage in interviews concerning the appeal with, or receive evidence or argument on the appeal from, a party, directly or indirectly, except upon opportunity for all other parties to be present. Copies of all communications with a hearing officer or appeal agency member concerning the appeal shall be served upon all parties.”

RECOMMENDATION:

As a matter on appeal before the Assembly, the Manager made no recommendation.

ATTACHMENTS:
DescriptionUpload DateType
Notice of Appeal filed by SHI, May 27, 20145/27/2014Notice of Decision