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DocuSign Envelope ID:B2DOC3EF-E687-4AA6-93CF-Dl6200518BC6 X l-i l�B l T "A' which any house is located,together with all accessory buildings and the land designated to be the yard space. (6) The term "owner"shall mean the fee owner or the lessee of real property with a recorded lease that possesses an unexpired lease term of not less than five years from the effective date of the dedication. (7) The term"tax year"shall mean the period commencing frorn July I of a calendar year and ending on June 30 of the following calendar year. (8) A "violation"means the fail-Lire by the owner or any owner by succession who signed a notarized affidavit to use the land for the general agricultural category, that was listed on the petition and approved by the Director, for a period of six consecutive months. It also means the overt act of changing between commercial agricultural categories without prior notification and approval of such change by the Director for any period of time during the life of the dedication or any failure by the owner to observe any of the terms, conditions, or restrictions of the dedication. (b) Use of gender and number. Words importing0 the singular number shall extend to and include the plural;words importing the plural shall extend to and include the singular; words importing the masculine or the feminine gender shall extend to and include the male or the female as the case may be. Rule 31.3 Petitions to Dedicate; Requirements. (a) The dedication of lands for commercial agricultural use shall be initiated by filing two copies of the petition with the Director of Finance on or before September I for the dedication to become effective in the following tax year. (1) The petitions for dedication shall be submitted on a form prescribed by the Director. Petitions shall be available at the offices of the Real Property Division and County of Hawaii website. (2) The Director may require evidence of commercial agricultural activities as defined in Section 19-2,Hawaii County Code 1983 (2005 Edition, as amended). This may be evidenced by,but is not limited to,the following indicia: (A) Copy of the State of Hawaii General Excise Tax Return showing income for the petitioned agricultural activity. (B) Copy of Federal or State Income Tax Return with applicable farm schedule. (C) Other written verification acceptable to the Director.