COM 1060.005 2020-2022 - Laserfiche WebLink

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property tax office of Hawaii County, including the assessed value of any improvements on that parcel of land, less applicable exemptions; (B) The following parcels of land shall not be levied special assessments: (i) Parcels of land owned by the United States, the State of Hawaii, and the County of Hawaii; provided, however, that property and leases of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, Hawaii County Code, shall be assessed under this District Plan; and (ii) All residential parcels within the District, and active homeowner or affordable rental exemptions on file with the County; and (C) Pursuant to section 35-20, Hawaii County Code, the Council's determination of the reasonableness of the rate and method of apportionment shall be final and conclusive; and (13) All supplemental improvements within the District shall receive appropriate permits and approvals. The Department of Public Works shall review any preliminary plans for any supplemental improvements proposed on County land or within any County right-of-way. SECTION 3. District Board Report. Prior to the commencement of the second and each subsequent assessment year, the District Board shall prepare and submit an annual report to the Council that shall include a statement of operations, a financial report for the previous year, the anticipated surplus or deficit from the preceding assessment year, and any proposed new rate or method of assessment for the next assessment year. This report shall be due by the thirtieth day preceding the commencement of the next assessment year. SECTION 4. Business Improvement District No. 2 Fund; Report. The Director of Finance shall deposit all moneys collected pursuant to the district assessment in an account for the District in the "Business Improvement District No. 2 Fund" and shall prepare and submit a report to the District Board and the Council summarizing the following: (1) Assessments collected or that remain unpaid by parcel of land and landowner; (2) The amount of interest and penalties collected; (3) The amount of moneys paid out for District purposes; and (4) The amount of administrative expenses directly incurred in the collection of assessments which were deducted from the amounts collected. The report shall be submitted to the District Board and the Council prior to a date set pursuant to written agreement between the District Board and the County. 3