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(g) The director may cancel a dedication without rollback taxes or penalties in the event of any_ <br /> of the followmL. <br /> (1) A recognized natural disaster beyond the farmer's control; <br /> (2) The land can no longer be used for the dedicated agricultural use, or <br /> (3) The death or severe disability of the principal farmer such that the farm <br /> operation cannot continue. Corporations and partnerships are not eligible for <br /> this death or severe disabilfty exemption. <br /> (h) Applications for the short-term commercial agricultural use dedication shall be accepted <br /> beginning September 2, 2024, and approved applications under this dedication shall take <br /> effect no sooner than the 2026 tax year." <br /> SECTION 7. Material to be repealed is bracketed and stricken.New material is <br /> underscored. In printing this ordinance, the brackets, bracketed and stricken material, and <br /> underscoring need not be included. <br /> SECTION 8. Severability. If any provision of this ordinance, or the application thereof <br /> to any taxpayer or circumstance, is held invalid, the invalidity does not affect other provisions or <br /> applications of the ordinance which can be given effect without the invalid provision or <br /> application, and to this end the provisions of this ordinance are severable. <br /> SECTION 9. This ordinance shall take effect September 2, 2023. <br /> INTRODUCED BY: <br /> CA <br /> dot <br /> COUNCIL MEMBER, COUNTY OF HAWAII <br /> ID6t <br /> COUNCIL MEMBER, CO TY OF HAWAII <br /> Hawai i <br /> Date of Introduction: <br /> Date of I st Reading: <br /> Date of 2nd Reading: <br /> Effective Date: <br /> 217.6 <br /> Il <br />