BIL 043 Draft 03 2022-2024 - Laserfiche WebLink

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�E) In cases involving a breach of a three-year dedication rollback taxes shall be assessed to the date of the dedication. (4) The additional taxes and penalties due and owing shall be_a paramount lien upon the property as provided for by this chapter. (g) 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 farmer's control• (2) The land can no longer be used for the dedicated agricultural use; or (3) The death or severe disability of the principal farmer such that the farm operation cannot continue Corporations and partnerships are not eligible for this death or severe disability exemption (h) Applications for the short-term commercial agricultural use dedication shall be accepted beginning September 2 2024 and approved applications under this dedication shall take effect no sooner than the 2026 tax year." SECTION 7. Material to be repealed is bracketed and stricken.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. SECTION 8. Severability. If any provision of this ordinance, or the application thereof to any taxpayer or circumstance, is held invalid, the invalidity does not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. SECTION 9. This ordinance shall take effect September 2, 2023. INTRODUCED BY: CCIL MEMBE , COUNTY OF HAWAII COUNCIL MEMBER, COUNTY OF HAWAII Hawai`i Date of Introduction: Date of 1 st Reading: Date of 2nd Reading: Effective Date: 217.8 REFERENCE Comm. 11