Board grants consolidation of five charitable-exemption appeals, expands briefing and oral-argument time

The Fairbanks North Star Borough Board of Equalization voted to consolidate five exemption appeals filed by Victory Ministries of Alaska and Camp Liwa, allowing the parties to prepare a single record and expanded briefing and oral-argument time.

Appellant counsel Janela Kamaya told the board the parties were willing to consolidate provided the page limits and oral-argument time were increased so each parcel could be properly presented. Borough counsel and the appellant agreed on a proposed schedule: up to 30 pages for each party's opening brief (reduced from the combined total of separate filings), a 15-page reply brief for the appellant, and 45 minutes for oral argument with a 10-minute rebuttal reserved for the appellant. Board counsel and the BOE's attorney briefed the board on FNSB Code 4.280.06 and the differences between valuation and exemption appeals (exemption appeals are decided on the assessor's record and written briefs; no new evidence is taken at oral argument).

The board made a motion to consolidate the five appeals for purposes of record preparation, briefing, and hearing under those page and time limitations; the motion passed 5-0. The clerk will prepare a consolidated record and notify both parties in writing of the schedule and limits for briefs and oral arguments. The BOE noted that although the record and briefing will be consolidated, it must issue individual decisions for each parcel when deciding the appeals.