ORD 2020-060 2018-2020 - Laserfiche WebLink

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agricultural assessment, including providing yearly proof that any portion of the parcel continues to be used and maintained substantially and continuously in the approved agricultural use. (3) If at the end of the time period designated by the native forest restoration plan, the land classified and rededicated as a native forest. If, at the end of the time period designated in return the land to its designated use as pasture or it shall be assessed and taxed at market value.] (e) Exemption to breach of dedication. The director may cancel a dedication without rollback taxes or penalties in the event of any of the following: (1) A recognized natural disaster beyond the owner's control; or (2) The death or severe disability of the principal owner such that the native forest, functional forest, or successional forest maintenance and/or restoration cannot continue. Corporations and partnerships are not eligible for this death or severe disability exemption. (f) Changing between native forest categories. If the owner desires to change from one forest category to another, the owner shall petition the director and provide evidence that the land meets the requirements for the new category. The petition shall be filed with the director by September 1 of any calendar year and shall be approved or disapproved by December 15. If approved, the dedication shall be effective on July 1 of the following tax year. [(1)](g) At least one hundred eighty days prior to the cancellation, the department of finance shall notify the owner by mail of such cancellation. The owner may reapply for renewal of the dedication by filing an application with the director on or before September 1 of the [twentieth fir] last year of the dedication period. The renewal petition shall, in all respects, be processed in the same manner as an original petition. Upon approval of succeeding dedications by the director [of finance], the property shall continue to be assessed in accordance with the provisions of this section. [ , • - ••• •• • • . - - - - - •- - • :- - -- •- .. -- - - •- .. hurricane or other disasters, the director may continue the dedication upon submittal and approval of a forest restoration plan as provided in this section.] (h) The owner may appeal a petition that has been disapproved as in the case of an appeal from an assessment. (i) The director shall establish rules and regulations necessary to administer this section, pursuant to chapter 91, Hawai`i Revised Statutes." SECTION 3. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed and stricken material, and underscoring need not be included. 5