ORD 2020-060 2018-2020 - Laserfiche WebLink

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fifty percent of the lowest dedicated agricultural use category [ -. -- . •: : . : : .. for if it were to be put into agricultural use]. No preferential value shall be granted to native forest land unless it is dedicated. (2) Dedicated functional forest land shall be assessed at a preferential per-acre value in its restricted preservation use. In determining the value of lands which are classified functional forest, the director shall assign a functional forest assessment value as twice the value of the native forest assessment value. No preferential value shall be granted to functional forest land unless it is dedicated. (3) Dedicated successional forest land shall be assessed at a preferential per-acre value in its restricted preservation use. In determining the value of lands which are classified successional forest, the director shall assign a nominal value of$100. No preferential value shall be granted to successional forest land unless it is dedicated. (d) Breach of dedication. The dedication shall be deemed breached and the tax assessment privilege cancelled retroactive to the date of the dedication, or the latest renewal period, and all differences in the amount of taxes that were paid and those that would have been due from assessment in the higher use shall be payable with a ten percent penalty and the [native] forest classification shall be rescinded, upon any of the following: (1) Failure of the owner to observe the restrictions on the use of the land; or (2) The cover of native forest species falls below sixty percent for native forest preservation; or (3) The cover of native forest species combined with non-native/non-invasive forest species falls below sixty percent for functional forest preservation; or (4) Failure of the owner to undertake specific actions as outlined in the forest restoration plan; or [(3)](5) The property is rezoned to a higher use at the owner's request; or [(4)](6) The property is subdivided into parcels of less than three acres; or [(5)](7) A condominium property regime is declared for the property having condominium units with an area equivalent to less than three acres. Each unit shall be treated as a subdivision into lots of like size; or [(-6-)](8) The dedicated property or any portion thereof is sold by way of a conveyance which is subject to conveyance tax under the terms of chapter 247, Hawai`i Revised Statutes, unless the director [of finance] submits a notarized affidavit signed by the owner to the bureau of conveyances stating that the land shall continue to be subject to the full requirements of the dedication, including the full penalties and rollback taxes imposed for violation; or [(7)](9) The dedicated property is not maintained according to sound land management practices such that soil erosion is minimized, foreign species are controlled, and the watershed is protected. assessed and dedicated as pasture may be taken out of production as part of an approved forest without breaching the terms of the agricultural use dedication. to be done, shall be filed with and approved by the director of finance. If the plan is approved, the land shall continue to be given the same pasture assessment. (2) The owner shall provide to the director of finance yearly evidence that the forest restoration plan is being implemented, as well as a signed and notarized affidavit by a 4